Heritage is “culture and landscape that are cared for by the community and passed on to the future to serve people’s need for a sense of identity and belonging” (Merriman, 1991, p. 8). For its uniqueness and rootedness, it represents one of the most important resources destination stakeholders can offer to domestic or international visitors. While both researchers and practitioners acknowledge the relevance of accounting for culture-bound preferences in online communication, there is little research on how heritage is communicated across cultures. Contributing to the body of knowledge, this research note aims at laying the basis for a quantitative study analysing cultural values in heritage promotion by Destination Marketing Organization (DMO) websites from two culturally distant countries: Portugal and the Netherlands. A methodology for data collection and analysis is proposed. Finally, future contributions and implications are also discussed.

Key words: cultural values, heritage, destination marketing organisations