Public sector units in Iraq consume limited economic and social resources in their daily operations, and from the point of view of sustainability, these units also need to strive to achieve effectiveness and efficiency in all their activities while preserving future resources as the proportion of public sector consumption of resources constitutes a large percentage in Iraq, which It requires the preparation of development plans that take into account the indicators of sustainable development and the study of the efficiency of resource utilization and the effectiveness of its impact in the medium and long term.As a result, the researcher sought to conduct an evaluation of the national development plan 2018-2022 issued by the Ministry of Planning and compare its implementation rates in the state’s general budget with the results of measurement indicators and disclosure of sustainable development activities, as it was relied on indicators issued by the United Nations to evaluate sustainable development activities of countries and disclosure indicators published by the Organization for Economic Co-operation and Development (OECD).
The research concluded that four goals in the national development plan were implemented at high rates, namely (the development of the industry and energy sector 132.54%, the development of the buildings and services sector 204.08%, the rule of law, human rights and access to justice 91%, poverty alleviation and social welfare expenditures 74.47%). as for the rest of the goals, they were implemented at low rates.
With the high rates of implementation of some of the goals of the national development plan in the state’s general budget, these percentages do not constitute a true assessment of the effectiveness of the national development plan. the results of the indicators of measurement and disclosure of sustainable development activities showed a significant decrease in the impact rates of this plan during the period from 2018-2022, which shows the inefficient exploitation of resources, as well as the ineffectiveness of preparing the national development plan and its impact on the medium and long term.
The research was divided into five main axes, the first included the concept of sustainable development, then measurement and disclosure of sustainable development activities in public sector units, after which the objectives of the national development plan and the results of its implementation were addressed. finally, indicators of measurement and disclosure of sustainable development activities and their role in evaluating the national development plan 2018-2022 were studied.
