Civil society organizations (CSOs) serve as intermediaries between the public and the government in advancing social and cultural objectives. Operating in close connection with both the government and the citizenry, CSOs generally play a role in moderating, reforming and supplementing many government programs within society. Considering the crucial role of non-governmental organizations (NGOs) in sustainable development and the need to promote institutionalization and delegating new roles to these organizations, empowering and strengthening their internal capacities is a top priority. Therefore, this research seeks to answer the question: What factors influence the development of CSOs within the framework of the discursive relationships between these organizations and the political structure in Iran? Furthermore, what impact does the development of these organizations have on governance transformation in Iran? Methodologically, this research employs an inductive logic, a qualitative approach, and a content analysis research design to identify influential factors and solutions for the development of CSOs within the political and economic structure of Iran. The findings indicate that the factors influencing the development of CSOs and their discursive relationships with the political structure in Iran can be categorized into five main areas: political, economic, socio-cultural, technological, and environmental. The research demonstrates a significant relationship between these factors and governance transformation in Iran.