ABSTRACT This study e x amines variations in project evaluation practices among 10 major international development organisations and their alignment with the United Nations Sustainable Development Goals (SDGs). Based on a mixed‐methods analysis of 4112 project evaluation reports (2015–2017 and 2020–2022) across six regions and 11 sectors, it reveals persistent methodological disparities, arising from differences in Likert scales, rubrics and the adoption of OECD‐DAC 2019 evaluation criteria revisions. These inconsistencies undermine comparability and accountability. Content analysis shows only approximately 20% of reports explicitly map micro‐level project outcomes to specific SDG indicators. Cost analysis highlights widespread transparency gaps and substantial variation in underruns and overruns. Greater harmonisation of evaluation frameworks is essential to strengthen accountability and value for money in ODA flows.
Cook et al. (Tue,) studied this question.