Recently the UNESCO Institute for Statistics (UIS) in collaboration with the UNESCO Cultural Sector has developed the 2009 Cultural Statistics Framework, which sets forth concepts and definitions to guide the collection of comparable data in the area of culture. This framework replaces the 1986 version, and is a result of a consultation process which has included international experts, as well as representatives from several Ministries of Culture and National Statistic Offices. The aim of the framework is to facilitate a comparative approach through a common understanding of culture and by using standardized definitions and classifications.

You will find the framework at http://www.uis.unesco.org/template/pdf/cscl/framework/FCS_2009_EN.pdf