Value co-creation (VCC) requires firms to shift their operations from firm-centric, closed systems to more collaborative environments dedicated to the creation of reciprocal value for their network of value partners and consumer communities. This article presents the development of the DART scale that measures dimensions of Dialogue, Access, Risk assessment, and Transparency in customer interactions within the service experience environment. Evaluating the four dimensions allows firms to assess their institutional readiness for strategic value co-creation and encourages firms to reflect upon their use of structures and policies that support a climate conducive to strategic value co-creation.

This study aims to establish the link of key Islamic banking sustainability indicators with the United Nations’ Sustainable Development Goals (UN SDGs) as a policy recommendation for sustainable development and to mitigate the distressing impacts of the COVID-19 pandemic on the triple bottom line (people, planet, and profit). To identify the key Islamic banking sustainability indicators, the authors selected the most cited sustainability measurement indexes in Islamic banking. Initially, the indexes were divided into 10 broader themes, and then the key Islamic banking sustainability indicators were shortlisted from each theme based on their high-frequency distribution. The shortlisted sustainability indicators were then ratified to be in line with Islamic philosophy based on “Maqasid al-Shariah” (objectives of Shariah) and were subsequently grouped into the three dimensions of economic, environmental, and social sustainability based on the axial coding method. Finally, the categorized sustainability indicators were aligned with the relevant UN SDGs through the axial coding method for policy formulation, and respectively 12 propositions were developed for policy formulation. This study labeled the methodological process of this study as the ECA method (exploration, categorization, alignment). The new ECA method offers a reverse extension in the “SDG compass” developed by the Global Reporting Initiative (GRI) for aligning business policies with the UN SDGs. The process of aligning Islamic banking sustainability indicators with the UN SDGs will provide a roadmap to recovery from the COVID-19 pandemic in terms of economic, environmental, and social issues. Due to the diversity of the UN SDG framework, it covers multiples aspects for sustainable development. Therefore, considering the UN SDGs in terms of various banking instruments will mitigate the multiple distressing impacts of COVID-19 on the triple bottom line (people, planet, and profit), it will also promote a sustainable development agenda.

The purpose of this research is to develop a scale for measuring customer value co-creation attitude (CVCCA). Scale development procedures are used for item generation, item purification and validation. Two studies are conducted. In Study 1, exploratory and confirmatory factor analysis is used to generate and confirm the factorial structure of the CVCCA construct. Study 2 validates the scale on a large field sample. The study develops a new scale for measuring CVCCA. Results suggest that CVCCA is a higher-order construct comprising three dimensions: interaction attitude, knowledge sharing attitude and responsive attitude. Additionally, experiential value significantly predicts CVCCA, which subsequently leads to customer value co-creation behaviour confirming nomological validity of the scale. The CVCCA scale should be of interest for researchers in exploring factors and outcomes of CVCCA. The scale is useful to managers who are interested in measuring their customers’ co-creation of value attitude and their willingness to engage in value co-creation behaviour. This is the first scale using the service logic of marketing lens. The scale is found to be a valid and reliable tool to measure customer attitude to engage in value co-creation.