Statement by Representative of the Islamic Republic of Iran Before The seventeenth Session of the seventeenth session of the Implementation Review Group Agenda Item 4: State of implementation of the United Nations Convention against Corruption   (18-22 May 2026, Vienna)   In the name of God, the Most Compassionate, the Most Merciful   Mr. Chair, The delegation of the Islamic Republic of Iran wishes to express its appreciation to the Secretariat for preparing the documentation under this agenda item, including the report on the implementation of Chapter II of the Convention. The report provides a useful overview of progress and challenges in the implementation of preventive measures, and we value the Secretariat’s continued efforts in compiling these findings. At the same time, the delegation of the Islamic Republic of Iran would like to offer a number of observations in a constructive spirit. While the report is informative, it appears to remain largely descriptive in nature. It may be worth considering whether future assessments could examine more deeply the underlying structural factors that shape States’ capacities to implement preventive measures. Many of the challenges identified—such as strengthening preventive institutions, improving procurement systems, and developing conflict‑of‑interest frameworks—require sustained access to financial resources, technology, and capacity-building. These prerequisites are not equally available to all States, particularly developing countries. A more analytical reflection on these disparities could enhance the usefulness of the report. The delegation also notes that, while the report highlights the number of recommendations issued under various articles, it pays comparatively less attention to the qualitative dimension of implementation. The effectiveness of preventive measures cannot be assessed solely through numerical indicators. A nuanced understanding of national legal systems, institutional contexts, and cultural specificities is essential. Would it be possible for future reports to incorporate more qualitative analysis, in line with the Convention’s recognition that a one‑size‑fits‑all approach is neither practical nor consistent with its spirit? Thank you, Mr. Chair.