Challenges of Implementing ISSA 5000 in AuditingSustainability Reports Under IFRS ‎SustainabilityStandards: Evidence from AuditorsIn Jordan and Palestine

  • Authors

    • Jamal Jamil Moh'd Milhem PhD Program in Accounting and Finance, Department of Administrative and Financial Sciences
    https://doi.org/10.14419/cdr7fa83

    Received date: December 30, 2025

    Accepted date: January 15, 2026

    Published date: January 23, 2026

  • ISSA 5000; IFRS S1; IFRS S2; Sustainability Assurance; Jordan; Palestine; Auditor Readiness; ‎Green Economy; Scope 3 Emissions

  • Abstract

    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.

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  • How to Cite

    Milhem, J. J. M. . (2026). Challenges of Implementing ISSA 5000 in AuditingSustainability Reports Under IFRS ‎SustainabilityStandards: Evidence from AuditorsIn Jordan and Palestine. International Journal of Accounting and Economics Studies, 13(1), 339-349. https://doi.org/10.14419/cdr7fa83