From intent to impact: BDO Jordan contributes to the BDO Sustainability Survey 2026

BDO Jordan participated in the BDO Sustainability Survey 2026, contributing to BDO’s second global assessment of sustainability maturity, priorities and implementation capacity. Drawing on 251 responses across 41 countries, the survey examines how organizations are embedding sustainability into their businesses and where further support is needed to turn commitments into measurable outcomes.

Dr. Azzam Hamaideh, Advisory Partner at BDO Jordan, shared insights during the launch webinar and contributed commentary featured in the report’s Middle East and Africa analysis.
Conducted between 29 April and 26 June 2026 using BDO Netherlands’ Sustainability Impact Scan, the survey gathered perspectives from sustainability professionals and C-suite executives. It assessed how sustainability is reflected in organizational operations and decision-making, which issues and challenges matter most, and the capacity to implement change.

Globally, the findings show progress in governance, stakeholder management and organizational structures. However, gaps remain in strategic integration, implementation and data-driven sustainability management. Leadership is the weakest implementation-capacity category, highlighting the need for stronger management engagement, board-level accountability and clearer ownership of sustainability programmes.

The Jordan country report identifies an aggregate maturity level of “Mature”, with participating organizations aspiring to reach “Expert”. Governance and ethical business practices lead the priorities identified in the country report, 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.

Reporting is a particular focus of the global findings. 79% of surveyed organizations require support with collecting and reporting data, the most widely identified support need. Meanwhile, 43% of respondents report difficulties measuring and tracking impact, making this the leading challenge globally.

These findings highlight the relationship between credible reporting and effective sustainability management. Reliable data supports target-setting, performance monitoring and informed decisions. The report identifies incomplete or poor-quality source data, inconsistent methodologies, unclear ownership and weak governance as barriers that organizations need to address.

Practical approaches presented in the report include translating sustainability strategy into policies and KPIs, establishing regular reporting cycles, and using dashboards to monitor performance and guide action. More advanced approaches include consolidating sustainability data and integrating it into relevant business processes.

The Jordan implementation-capacity findings reinforce the importance of organizational ownership. The “Results” dimension is above the assessment benchmark, reflecting the ability to make initiatives concrete and actionable. “Behavior” and “Leadership” fall below the benchmark, indicating gaps in collaboration, learning, leadership engagement and the translation of ambition into everyday practice.

The regional perspective also connects sustainability performance with resilience and competitiveness. In the published report, Dr. Azzam Hamaideh observes:
“While water scarcity remains a defining regional challenge, organizations are increasingly recognizing that energy security, climate risks and supply chain resilience are equally important for long-term competitiveness and sustainable growth.”

BDO’s accompanying guidance identifies practical support across governance, strategy, implementation and reporting. This includes sustainability governance reviews, strategy development, materiality and stakeholder assessments, implementation roadmaps, impact measurement frameworks and KPI development. For reporting, the areas of support include ESG data strategy and governance, carbon and emissions data management, technology implementation, reporting and disclosure support, and assurance readiness.

The findings provide a basis for organizations in Jordan to review their priorities, strengthen accountability and connect reporting with performance management. Jordan’s country results are aggregated and anonymized. The survey findings should be interpreted as indicative trends and observations rather than statistically representative conclusions.

Explore the global findings, regional perspectives and practical guidance in From intent to impact: BDO
Sustainability Survey 2026
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Wadi Rum, Jordan, 2026.

Wadi Rum, Jordan, 2026.

Photo credit: BDO Jordan.