
The index looks at the donations of the 30 rich nations which make up the Organisation for economic co-operation and development's (OECD) development assistance committee (DAC). The assessment focuses on three criteria: first they look at whether the donations target actual needs. Then, whether they address problems which can only be solved by global cooperation, and finally how much of the aid is linked to the donor's own interests.

Following these criteria, Luxembourg comes first with a total score of 24,49 out of 30 possible points. With this score Luxembourg ranks before the UK (23,92) and Sweden (22,74). Even though the US is currently reviewing their aid priorities, they are still able to secure a place in the top ten and come in 9th with a score of 18,96.
According to ODI's findings, principled aid ''alleviates suffering and achieves global development goals ''. Moreover, national interests are also served better when aid is not tied to a nation's own interests.
Luxembourg and the other top three countries all exceed the UN's recommended 0,7% of gross national income for official development aid.