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The purpose of this paper is to describe the evolution of a common approach to impact assessment across the Global Libraries (GL) portfolio of grants. It presents an overview of two systems, the Performance Metrics (PMs) and the Common Impact Measurement System (CIMS). By providing a standard set of definitions and methods for use across countries, these systems enable grantees to collect data that can be compared and aggregated for the purpose of collective learning, improvement, accountability, and advocacy.

The PMs offer a standard methodology to collect library project performance management data, whereas the CIMS is a standard survey of public library users. The paper describes how the PM and CIMS data are being visualized and used, with examples of findings and lessons learned.

The paper cites examples of the type of PM and CIMS data available, with a focus on employment, gender, and case studies from Botswana and Indonesia. These highlights illustrate how libraries’ user demographics differ from other types of public internet access venues and how libraries can contribute to strong employment and growth.

The measurement systems rely on different partners collecting data for the same metrics across different countries; while each grantee adheres to a standard methodology, small procedural, and methodological differences are inevitable. Future research could focus on conducting similar studies elsewhere, outside the cohort of countries in the GL portfolio of grants.

The paper offers insights and lessons for library agencies or institutions interested in implementing a common measurement system. Recognizing that few library projects have the resources to track a comprehensive set of indicators, a case study is presented about how smaller initiatives can adapt these systems to their needs.

The indicators described in this paper enable public libraries to shift their focus from services provided to the outcomes they help individuals and communities realize, potentially increasing the potency of their programming and advocacy.

Common measurement systems are not new, but their application in the public library field is novel, as is the Data Atlas, a platform grantees use to compare results across metrics, track progress, and conduct advocacy.

Tourism sustainability is a challenge for 21st-century destinations – this paper aims to analyse smart destinations' sustainability through a case study of Benidorm, the first world destination to be certified under the UNE 178501 standard as smart tourism destination (STD).

The methodological component has been divided into developing a framework for measuring sustainability through economic, social and environmental open data. Moreover, studying the plan's contribution “Benidorm, Destino Turístico Inteligente y Sostenible” to the city's sustainability through a time series analysis.

The main contribution shows that Benidorm's transformation into an STD leads to more sustainable cities. Thus, the conversion of Benidorm into an STD has a sustained effect in the medium and long term, contributing to the sustainability of the city.

An open question as a limitation is the subjectivity of the distribution of the relative weight of each indicator. However, statistical analyses are developed to explore the relationship between indicators and global sustainability.

The debate to contextualise this paper is bridging the gap between sustainability and tourism intelligence, giving an original framework for measuring destination sustainability that provides a reasonable starting point for comparing tourism sustainability in different destinations.

Tourists in the 21st century prefer environmentally friendly tourism. Marketing campaigns based on destination sustainability must be based on data rather than mere slogans.

To the best of the authors’ knowledge, the originality of this paper provides a flexible framework for measuring sustainability from open data sources, being one of the first empirical analyses to study the effects on the sustainability of converting a mature destination into an STD.

Iraqi society has suffered from loss or fragility of human security since 2003. The developmental policies, programs and plans of the successive Iraqi Governments throughout the transitional period have not been able to achieve human security, despite the availability of different resources. They have also not prevented or limited the spread of corruption, according to domestic and international reports. Now the country faces a large phenomenon of corruption and the dilemma of human security loss. This study aims to ascertain the nature of the relationship between the phenomenon of corruption and the dilemma of loss or fragility of human security in Iraq since 2003 to learn about the form of this relationship, how the selected variables contribute to the two phenomena and determine the degree of impact of corruption and its dimensions on human security and its components.

This research uses the social survey methodology of the sample taken from the Iraqi society and benefits from system analysis approach to identify the inputs and outputs of the variables researched. Moreover, the study uses the case study methodology to collect data and information precisely in an in-depth manner to support qualitative and quantitative analysis and clarifies the situation at the macro level of both phenomena.

Findings show the prevalence of corruption structurally in the Iraqi state and society. The contribution of dimensions and selected indicators in the spread of corruption and lack of human security varies. Findings also underline a strong statistical correlation between the two variables and their reverse relationship. In other words, the more the corruption is, the less the opportunities of human security are. There is also a strong impact of corruption and its dimensions on the conditions of human security factors.

The paper provides profitable findings and recommendations, which can be used by the Iraqi relevant institutions to eliminate corruption, achieve human security and benefit from its indicators in research and development.

The new addition of this research can be represented by linking the two phenomena and trying to build national standards with the capacity to describe, interpret and predict.

This paper aims to assess the relationship between cultural profiles and the economic, environmental and social dimensions of electricity companies’ reporting based on the Global Reporting Initiative’s (GRI) sustainability framework.

The authors used the competing values framework, developed by Cameron and Quinn, as the theoretical starting point, with primary data collected through surveys that assessed organizational culture and with secondary data collected through the GRI indicators reported by the companies.

First, the framework shows whether a company’s organizational culture corresponds with one of the following options: clan, adhocracy, market or hierarchy. The results show that most of the companies’ organizational cultures were hierarchical, characterized by a greater need for stability and control and a formal work environment. Clans were the second most popular type of organizational culture, characterized as having greater internal flexibility, more informal environments and fewer hierarchical levels. Second, by combining the above results with the assessment of the GRI indicators in the companies’ sustainability reports, the study checked whether the companies had strong (balanced) or non-balanced cultures. The results show that there was a greater correlation between a strong (balanced) culture and the total value of the reported indicators, compared to a non-balanced culture.

The paper takes an innovative approach by correlating two different but well-recognized methodologies as a way to create a more holistic assessment that can help stakeholders to understand both the way these companies work and how this choice reflects the transparency of their reporting.

There is much debate in the literature about how the performance of Islamic banks (IBs) should be measured. Basically, IBs’ business models are different from that of conventional banks; thus, the performance of IBs should be measured by using a Sharīʿah-based approach. This paper considers zakat (Islamic tax) as an alternative indicator to measure the performance of IBs. This paper aims to examine whether zakat ratios can be used as Islamic performance (ISPER) indicators for IBs besides the conventional performance (COPER) indicators.

The investigation covered a sample of 214 yearly observations of 37 IBs located in Indonesia, Malaysia, Bahrain, Saudi Arabia and the United Arab Emirates for the period 2007–2015. This study used a single-factor congeneric model and confirmatory factor analysis, performed using the AMOS 23.0 software.

The findings assert that the discriminant validity of multi-bank performance, as measured by ISPER [zakat on assets (ZOA) and zakat on equity (ZOE)] and COPER indicators (return on assets, return on equity and operational efficiency in terms of assets), is very high. Hence, ISPER and COPER measurements are valid, either together to measure the multi-performance of IBs from both the Islamic and conventional perspectives, or independently as each measurement is valid to measure the Islamic and conventional performance if it is used separately.

This paper does not investigate whether the findings are constant across time. This represents one of the limitations of this study.

It is strongly recommended that IBs calculate and disclose zakat ratios, particularly ZOA and ZOE, in their annual reports. Researchers and academicians should use these ratios for measuring the ISPER of IBs, either along with COPER or separately.

Empirical evidence is provided in this paper on the development and validity of zakat ratios as ISPER indicators in the Islamic banking industry. Zakat ratios are suitable indicators that can measure IBs’ performance and achieve the goals of IBs as well as those of Islamic economics. Technically, zakat has a dynamic ability to reflect the profitability of IBs. The more the IBs generate profit, the more they pay zakat. Furthermore, the greater the total assets of IBs, the higher the amount of zakat that they should pay. Thus, zakat ratios can be used as profitability measurements as in the case of tax ratios.

This paper proposes a progressive, multi-level framework for diagnosing maintenance performance: rapid performance health checks of key performance for different equipment groups and end-to-end process diagnostics to further locate potential performance issues. A question-based performance evaluation approach is introduced to support the selection and derivation of case-specific indicators based on diagnostic aspects.

The case research method is used to develop the proposed framework. The generic parts of the framework are built on existing maintenance performance measurement theories through a literature review. In the case study, empirical maintenance data of 196 emergency shutdown valves (ESDVs) are collected over a two-year period to support the development and validation of the proposed approach.

To improve processes, companies need a separate performance measurement structure. This paper suggests a hierarchical model in four layers (objective, domain, aspect and performance measurement) to facilitate the selection and derivation of indicators, which could potentially reduce management complexity and help prioritize continuous performance improvement. Examples of new indicators are derived from a case study that includes 196 ESDVs at an offshore oil and gas production plant.

Methodological approaches to deriving various performance indicators have rarely been addressed in the maintenance field. The proposed diagnostic framework provides a structured way to identify and locate process performance issues by creating indicators that can bridge generic evaluation aspects and maintenance data. The framework is highly adaptive as data availability functions are used as inputs to generate indicators instead of passively filtering out non-applicable existing indicators.

The objective of this article is to propose a panel of management performance evaluation indicators at operator level. This panel would be the tool to be made available to an observatory that should be set up by regulation. The proposal comes at the right time given that Morocco is planning a major reform of the sector very soon. A framework law has already been promulgated for this purpose (Law 51-21 relating to the reform of public establishments).

The proposed panel is the result of (1) a review of the literature dealing with public management theories, in particular those relating to industrial and commercial public services and whose character is captive. The management of the latter requires a great deal of caution to preserve their economic balance and consequently their sustainability. (2) A review of experiences of countries is chosen because of contextual their similarities with Morocco like France having a similar legal background, Tunisia and Algeria chosen for geographical and economic similarities. The British experience is also discussed for what it represents as a liberal model in the management of public water and sanitation services, as opposed to the German model also studied and which stands as the only country where the management of public services has almost always been a communal prerogative. The analysis of these models has made it possible to identify management evaluation practices that could be adapted to the Moroccan context. (3) Research work by practitioners and reports from specialized international institutions (International Water Association [IWA]). (4) A critical analysis of a multitude of management and activity reports from 12 autonomous authorities and 4 private delegates covering 16 million inhabitants of the urban environment. A total of 15 indicators are developed. They aim to assess the effectiveness of management in terms of saving drinking water and preserving the natural environment from the pollution of water resources.

Approximately, 15 indicators for assessing water resource management in public water and sanitation services are proposed. These indicators relate to the efficiency of pipe networks, the performance of storage systems and losses in users' homes. Indicators specific to liquid sanitation systems, particularly with regard to the control of wastewater overflows into the public highway and their treatment before discharge into the natural environment, are also proposed.

The application of the results of this research could be confronted with its appropriation by the operators. Indeed, the investment involved in setting up the proposed evaluation system, as well as the conflict of interest that may arise in the process of formalizing and standardizing the system at the national level, may slow down the process of setting it up.

In practice, the implementation of a system for evaluating the performance of water resource management in public drinking water and liquid sanitation services would make it possible to optimize the volume of water to be mobilized. Substantial savings are expected both at the level of the resource itself and at the level of the investments that accompany the realization of the mobilization and distribution infrastructures. These savings will be very useful for the creation of other similar services and to serve more people.

The distribution of drinking water and liquid sanitation is a vital human need. These services are extremely captive. They are key factors in the socioeconomic development of the territory and the citizen. The impact is transversal and affects the lifestyle of the populations. On the one hand, it favors the sedentarization of the populations and on the other hand, preserves their health by fighting against the diseases of water origin. In addition, the comfort that it provides in the daily life of users is highly coveted when they are delivered in a modern way and arranged with modern technologies.

The regulation of public drinking water and liquid sanitation services in Morocco is the weakest link in the sector. The Ministry of the Interior is legally responsible for setting up a standard system for evaluating the management of these services to fill this gap (organic law 113-14 on municipalities). Unfortunately, this initiative is not yet underway. The opportunity to apply the results of this research is well timed. Morocco plans to launch a global reform of the sector starting in 2022–2023 (Law 50-21 on the reform of public institutions).

The purpose of this paper is to propose a minimum set of indicators to be measured by industrial companies to represent the triple bottom line (TBL) approach.

The research is both descriptive and quantitative. Three hypotheses establish associations among the degrees of use of TBL indicators and their different degrees of use in firms. The authors used confirmatory factor analysis (CFA) to validate the scale and structural equation modelling to represent the final measurement model. The survey gathered 149 industrial companies.

The results pointed out that there are positive associations among the degree of use of environmental indicators and social indicators, economic, environmental and social indicators have different degrees of use in firms, a positive association between the degree of use of environmental and social indicators and the use of economic indicators was not confirmed. The findings suggest how to measure sustainable performance for industrial companies and highlight the differences in the degree of use for the three dimensions of TBL.

The limitations refer to the non-probabilistic sample, applied in a specific context, industrial companies.

This set of indicators is intended to be used by industrial companies as a reliable instrument to sustainable performance assessment of the current stage of the TBL deployment and provide alternative approaches to address specific issues related to the environmental, social and economic sustainability.

The results offer tangible results for measuring and reporting firm’s social and environmental performance.

This paper intends to offer an integrated and consistent way of measuring sustainability in industrial companies.

This paper aims to apply a multidimensional approach to assessing the financial well-being of European countries.

Financial well-being is a very complex phenomenon to measure because it is composed of different dimensions. Therefore, this paper uses a multidimensional and fuzzy methodology to assess financial well-being in Europe. The financial well-being fuzzy indicator was calculated using European Quality of Life Survey data.

Financial well-being is heterogeneous across European countries. This evidence is confirmed both at the level of overall financial well-being and at the level of sub-indices. The degree of financial well-being is not directly related to wealth as traditionally measured (i.e. GDP), but shows some correspondence with socio-economic characteristics of the population and with governance and cultural elements of a country.

Understanding financial well-being could help financial institutions to transition from a one-size-fits-all approach to a more tailored approach when they provide financial services and could help policy makers to consider financial well-being when they decide how and where to allocate public spending.

To the best of authors’ knowledge, this study is the first to employ a fuzzy methodology for the analysis of financial well-being in Europe.

Special and differential treatment (SDT) in the World Trade Organisation (WTO) has failed to integrate developing countries into the international trading system, as contemplated by the WTO Agreement, itself. This paper aims to interrogate the current application of SDT by WTO members as the possible undermining factor for SDT not delivering on its objective.

The research uses a qualitative legal methodology. This study conducts desk analysis of primary legal materials and existing literature to assess current reflections of SDT and draw lessons for reforms in the WTO.

From interrogating current SDT practice in the WTO and a comparative analysis with a similar differential treatment under the Montreal Protocol, this paper finds that indeed, the problem lies in the current approach to SDT application in the WTO. This study finds that the existing absence of eligibility criteria for determining access to SDT by countries is the core reason for the abuse and sub-optimal outcome from its application.

While making a case for a rules-based approach to differentiation in the WTO, this paper proposes a unique methodology for differentiating between developing countries for SDT, including the use of a composite indicator to ensure that indicators that are used sufficiently reflect their heterogeneous needs. Drawing inspiration from Gonzalez et al. (2011a), this study introduces an adaptation for selecting a threshold for graduation. Specifically, the proposal on the value of the standard deviation of countries from the weighted mean of the composite indicator as the threshold for graduating countries from SDT is novel.