BDO Sustainability Survey 2026: Key Findings and Implications for Jordan
BDO Sustainability Survey 2026: Key Findings and Implications for Jordan
BDO’s second global sustainability survey, in which BDO Jordan participated, examines how organizations are translating sustainability commitments into action and measurable outcomes. Drawing on 251 responses across 41 countries, the findings highlight progress in governance and organizational structures, alongside gaps in strategic integration, leadership, and impact measurement.
Conducted between April 29 and June 26, 2026, using BDO Netherlands’ Sustainability Impact Scan, the survey assessed sustainability maturity, priorities, and implementation capacity. Respondents included sustainability professionals and C-suite executives.
For participating organizations in Jordan, the findings provide a basis for considering how established sustainability structures can support more consistent implementation, credible reporting, and informed management decisions.
Global findings: implementation and measurement remain priorities
Most surveyed organizations fall between the “Learning” and “Mature” stages. Organizational structures and stakeholder management are comparatively more established, while integrating sustainability into business strategy and management systems remains a challenge.
Governance and ethical business practices rank as the highest sustainability priority overall, with 96% of respondents rating this area as important or extremely important. Social responsibility, including labor practices, diversity, and community impact, ranks second.
The most widely identified support need is collecting and reporting sustainability data, cited by 79% of surveyed organizations. Meanwhile, 43% of respondents identify difficulties measuring and tracking impact, making this the leading challenge globally. Support needs also extend to stakeholder engagement, regulatory compliance, financing, and sustainability strategy.
These findings connect reporting capability with effective sustainability management. Reliable information supports target-setting, performance monitoring, and decision-making. The report identifies incomplete or poor-quality source data, inconsistent methodologies, unclear ownership, and weak governance processes as barriers to progress.
Leadership is the weakest implementation-capacity category globally. Although many organizations have the knowledge and capability to define practical initiatives, ambitions are not consistently translated into everyday behavior, collaboration, and action.
Jordan findings: connecting maturity with organizational ownership
The Jordan country report identifies an aggregate sustainability maturity level of “Mature,” with participating organizations aspiring to reach “Expert.” Governance and ethical business practices lead the country report’s priorities, followed by social responsibility, efficient use of natural resources, and CO₂ and other emissions reduction.
The main challenges identified in Jordan are gaps in knowledge or expertise and difficulties measuring and tracking impact. Respondents seek support with sustainability strategy, double materiality assessments, policies and key performance indicators, data collection and reporting, and financing and investment opportunities.
The implementation-capacity assessment adds an important perspective. The “Results” dimension is above the assessment benchmark, reflecting respondents’ ability to make initiatives concrete and actionable. “Behavior” and “Leadership” fall below the benchmark, indicating gaps in collaboration, learning, and management engagement.
Maturity and implementation capacity assess different dimensions. Read together, the Jordan findings suggest that established structures need stronger organizational ownership to function consistently. The opportunity is to connect policies and commitments more closely with the responsibilities, decisions, and behaviors that determine performance.
Practical implications for organizations in Jordan
The global report presents approaches to advancing sustainability maturity, including translating strategy into policies and KPIs, assigning responsibilities, establishing regular reporting cycles, and using dashboards to monitor progress. More advanced approaches include consolidating sustainability data and integrating sustainability into relevant business processes.
Applied to the Jordan findings, these approaches suggest three management priorities:
The report also considers AI’s potential to support data collection, analysis, and reporting. Its effectiveness depends on reliable source information, robust governance, and human oversight requirements that remain essential regardless of the technology used.
How BDO Jordan can help
BDO Jordan can work with organizations to assess their sustainability priorities and translate them into a practical action plan. Support can focus on sustainability strategy and implementation planning, materiality and stakeholder assessments, governance and accountability, and the development of policies, objectives, and KPIs.
For sustainability reporting, this includes helping organizations structure data collection, clarify responsibilities, develop performance measures, and prepare disclosures. Linking these activities with management review can help organizations use sustainability information to identify gaps, monitor progress, and inform decisions.
Contact BDO Jordan to discuss your organization’s sustainability priorities and reporting needs.
Jordan’s country results are aggregated and anonymized. Survey findings should be interpreted as indicative trends and observations rather than statistically representative conclusions, given differences in response numbers and national contexts.
Explore the global findings, regional perspectives, and practical guidance in From intent to impact: BDO Sustainability survey 2026.
Conducted between April 29 and June 26, 2026, using BDO Netherlands’ Sustainability Impact Scan, the survey assessed sustainability maturity, priorities, and implementation capacity. Respondents included sustainability professionals and C-suite executives.
For participating organizations in Jordan, the findings provide a basis for considering how established sustainability structures can support more consistent implementation, credible reporting, and informed management decisions.
Global findings: implementation and measurement remain priorities
Most surveyed organizations fall between the “Learning” and “Mature” stages. Organizational structures and stakeholder management are comparatively more established, while integrating sustainability into business strategy and management systems remains a challenge.
Governance and ethical business practices rank as the highest sustainability priority overall, with 96% of respondents rating this area as important or extremely important. Social responsibility, including labor practices, diversity, and community impact, ranks second.
The most widely identified support need is collecting and reporting sustainability data, cited by 79% of surveyed organizations. Meanwhile, 43% of respondents identify difficulties measuring and tracking impact, making this the leading challenge globally. Support needs also extend to stakeholder engagement, regulatory compliance, financing, and sustainability strategy.
These findings connect reporting capability with effective sustainability management. Reliable information supports target-setting, performance monitoring, and decision-making. The report identifies incomplete or poor-quality source data, inconsistent methodologies, unclear ownership, and weak governance processes as barriers to progress.
Leadership is the weakest implementation-capacity category globally. Although many organizations have the knowledge and capability to define practical initiatives, ambitions are not consistently translated into everyday behavior, collaboration, and action.
Jordan findings: connecting maturity with organizational ownership
The Jordan country report identifies an aggregate sustainability maturity level of “Mature,” with participating organizations aspiring to reach “Expert.” Governance and ethical business practices lead the country report’s priorities, followed by social responsibility, efficient use of natural resources, and CO₂ and other emissions reduction.
The main challenges identified in Jordan are gaps in knowledge or expertise and difficulties measuring and tracking impact. Respondents seek support with sustainability strategy, double materiality assessments, policies and key performance indicators, data collection and reporting, and financing and investment opportunities.
The implementation-capacity assessment adds an important perspective. The “Results” dimension is above the assessment benchmark, reflecting respondents’ ability to make initiatives concrete and actionable. “Behavior” and “Leadership” fall below the benchmark, indicating gaps in collaboration, learning, and management engagement.
Maturity and implementation capacity assess different dimensions. Read together, the Jordan findings suggest that established structures need stronger organizational ownership to function consistently. The opportunity is to connect policies and commitments more closely with the responsibilities, decisions, and behaviors that determine performance.
Practical implications for organizations in Jordan
The global report presents approaches to advancing sustainability maturity, including translating strategy into policies and KPIs, assigning responsibilities, establishing regular reporting cycles, and using dashboards to monitor progress. More advanced approaches include consolidating sustainability data and integrating sustainability into relevant business processes.
Applied to the Jordan findings, these approaches suggest three management priorities:
- Clarify accountability: Define leadership responsibilities for sustainability objectives, implementation, and performance review, alongside ownership of the underlying data.
- Connect priorities with measurable objectives: Use materiality findings to inform actions and indicators that help assess progress and results.
- Use reporting to guide action: Establish a regular cycle for reviewing performance, identifying gaps, and agreeing on corrective action and resource needs.
The report also considers AI’s potential to support data collection, analysis, and reporting. Its effectiveness depends on reliable source information, robust governance, and human oversight requirements that remain essential regardless of the technology used.
How BDO Jordan can help
BDO Jordan can work with organizations to assess their sustainability priorities and translate them into a practical action plan. Support can focus on sustainability strategy and implementation planning, materiality and stakeholder assessments, governance and accountability, and the development of policies, objectives, and KPIs.
For sustainability reporting, this includes helping organizations structure data collection, clarify responsibilities, develop performance measures, and prepare disclosures. Linking these activities with management review can help organizations use sustainability information to identify gaps, monitor progress, and inform decisions.
Contact BDO Jordan to discuss your organization’s sustainability priorities and reporting needs.
Jordan’s country results are aggregated and anonymized. Survey findings should be interpreted as indicative trends and observations rather than statistically representative conclusions, given differences in response numbers and national contexts.
Explore the global findings, regional perspectives, and practical guidance in From intent to impact: BDO Sustainability survey 2026.