Sustainability reporting has obtained much attention in recent years, following the high consideration for sustainability activities. The aim of this study is to explore the extent to which Palestinian corporations are engaged in sustainability reporting. Moreover, the motives and obstacles to this engagement are addressed. In addition, the motives and obstacles for external assurance of sustainability reports are also explored. The study sample included (38) companies listed on the Palestine stock exchange (PEX) out of (48) companies. Descriptive analysis was used to report the results of this survey. The study results provided more understanding on sustainability practice and reporting and the factors that may enhance its practice in Palestine