Governance has been at the forefront in all countries of the world، both developed and developing, especially after the major collapses and institutional collapses witnessed by the world over the past two decades. This paper seeks to clarify the role of governance in improving the sustainable performance of units by meeting the requirements All categories of stakeholders. It is adopted in the preparation of research on descriptive analytical methodology by presenting the experiences of some organizations and countries in this field. The Unit's interest in its sustainable performance makes it a good citizen because it is not only for the interests of financial stakeholders but also for the interests of all other stakeholders. This is achieved through participation in charitable activities only, so that the unit becomes responsible. Social and social but must be committed to protecting the environment and effective participation in educational programs. To participate in the effort and time at all levels of the unit to improve the conditions of society in which it operates and follow the economic units of the principles of governance commensurate with the Iraqi environment or benefit from the experiences of one of the countries Whose economy is similar to the Iraqi economy will be reflected on the sustainable performance of the units positively and helps to protect the needs of current and future generations.