Challenges of Implementing ISSA 5000 in AuditingSustainability Reports Under IFRS SustainabilityStandards: Evidence from AuditorsIn Jordan and Palestine
IFRSサステナビリティ基準に基づくサステナビリティ報告書監査におけるISSA 5000導入の課題：ヨルダンとパレスチナの監査人からの証拠 (AI 翻訳)
J. J. Milhem
🤖 gxceed AI 要約
日本語
本研究は、ヨルダンとパレスチナの監査人を対象に、IFRS S1/S2に基づくサステナビリティ報告書監査におけるISSA 5000の導入準備態勢と課題を調査。123名の監査人への質問票調査により、認識不足、技術的課題（特にScope 3検証と気候シナリオ分析）、能力不足、規制の未整備が明らかになった。グリーン経済政策への期待はあるものの、全体的な準備は不十分であり、研修やアラビア語ガイダンス、規制義務化が提言されている。
English
This study examines the readiness of auditors in Jordan and Palestine to implement ISSA 5000 for auditing sustainability reports under IFRS S1 and S2. Surveying 123 auditors, it finds significant awareness gaps, technical challenges (especially Scope 3 verification and climate scenario analysis), competency deficits, and underdeveloped regulatory frameworks. While green economy policies show promise, overall preparedness is low. Recommendations include targeted training, Arabic technical guidance, and regulatory mandates.
Unofficial AI-generated summary based on the public title and abstract. Not an official translation.
📝 gxceed 編集解説 — Why this matters
日本のGX文脈において
ヨルダン・パレスチナという新興市場の視点から、SSBJや有報への影響も考慮すると、日本の監査法人や制度設計にも示唆が得られる可能性がある。特にScope 3検証や気候シナリオ分析の技術的課題は日本でも共通する。
In the global GX context
This paper provides empirical evidence on ISSA 5000 implementation challenges in developing economies, offering insights for global adoption as mandatory assurance under ISSB standards approaches in 2026. The findings highlight common barriers like Scope 3 verification that are relevant to all jurisdictions implementing sustainability assurance.
👥 読者別の含意
🔬研究者:Provides baseline data on ISSA 5000 readiness in emerging markets, useful for comparative studies on sustainability assurance implementation.
🏢実務担当者:Audit firms can use the identified challenges (e.g., Scope 3 verification, competency gaps) to design training and capacity building programs.
🏛政策担当者:Regulators in developing countries can draw on the recommendations for national training programs, Arabic guidance, and mandatory assurance frameworks.
📄 Abstract（原文）
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.
🔗 Provenance — このレコードを発見したソース
- semanticscholar https://doi.org/10.14419/cdr7fa83first seen 2026-05-15 19:13:29
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