The study conducted to investigate sustainable development practice on international accounting reporting standard - the journey so far and its expectation gap. The population of the study consisted of all members of staff of Akwa Ibom State Polytechnic, Ikot Asurua, Ikot Ekpene. The study adopted survey design, while random sampling technique was used in selecting one hundred and fifty (150) respondents. The structured questionnaire was used to elicit information from the respondents. Data collected were analyzed using Pearson analysis. The data was then organized, tabulated and analysed in frequency tables; and percentages with the help of the statistical package for social sciences (SPSS) software. It was concluded that closing the expectation gap requires sustained commitment, collaboration, and innovation to create a reporting framework that truly reflects the complex and interconnected nature of sustainable development in a rapidly changing world. While it was recommended that, innovation in reporting methodologies through the integration of technology, such as blockchain and artificial intelligence should be adopted. This can enhance the accuracy, transparency, and efficiency of sustainability reporting. Also, capacity building programs to enhance the knowledge and skills of reporting entities in sustainable development practices should be encouraged. This will empower organizations to align their reporting with evolving standards and best practices