Despite the global momentum toward sustainability reporting, limited empirical evidence exists on ISSA 5000 implementation readiness in developing economies. This study investigates the readiness of auditors in Jordan and Palestine to adopt ISSA 5000, the newly issued International Standard on Sustainability Assurance, in auditing sustainability reports under the IFRS S1 and S2 disclosure standards. With mandatory implementation expected by December 2026, assessing implementation readiness and identifying key challenges are crucial for capacity building and regulatory alignment. Data were collected from 123 professional auditors across both countries through a structured questionnaire designed to test five hypotheses concerning awareness gaps, technical complexities, competency deficits, regulatory constraints, and green economy incentives. The findings reveal substantial awareness deficiencies, pronounced technical challenges, particularly in Scope 3 emissions verification and climate scenario analysis, and significant competency gaps in specialized sustainability assurance tools and expertise. Moreover, the regulatory environment remains underdeveloped, characterized by unclear frameworks and limited client demand. While green economy policies indicate promising potential, overall auditor awareness and corporate engagement with sustainability reporting remain limited. The study provides essential baseline evidence on regional preparedness for ISSA 5000 implementation and offers practical recommendations, including the establishment of targeted national training programs, the development of Arabic technical guidance, regulatory mandates for large entities, and the promotion of international collaborations. These findings advance the understanding of sustainability assurance practices in emerging markets and offer actionable insights for policymakers, professional bodies, audit firms, and international development partners.
Jamal Jamil Moh'd Milhem (Fri,) studied this question.