Preparation for The Fundamentals of Sustainability Accounting (FSA) Credential: Level I

Course Info

Length: 1 Week

City: Barcelona

Type: In Classroom

Available Dates

  • Feb-17-2025

    Barcelona

  • May-19-2025

    Barcelona

  • Aug-18-2025

    Barcelona

  • Nov-17-2025

    Barcelona

Dates in Other Venues

  • Jan-20-2025

    Dubai

  • Feb-17-2025

    Amsterdam

  • Feb-17-2025

    Kuala Lumpur

  • Feb-17-2025

    Singapore

  • Feb-17-2025

    Paris

  • Feb-17-2025

    Istanbul

  • Feb-17-2025

    London

  • Mar-31-2025

    Dubai

  • Apr-21-2025

    London

  • May-19-2025

    Kuala Lumpur

  • May-19-2025

    Singapore

  • May-19-2025

    Paris

  • May-19-2025

    Amsterdam

  • May-19-2025

    Dubai

  • May-19-2025

    Istanbul

  • June-30-2025

    London

  • July-21-2025

    Dubai

  • Aug-18-2025

    Paris

  • Aug-18-2025

    Amsterdam

  • Aug-18-2025

    Istanbul

  • Aug-18-2025

    London

  • Aug-18-2025

    Kuala Lumpur

  • Aug-18-2025

    Singapore

  • Sep-29-2025

    Dubai

  • Oct-20-2025

    London

  • Nov-17-2025

    Istanbul

  • Nov-17-2025

    Dubai

  • Nov-17-2025

    Amsterdam

  • Nov-17-2025

    Paris

  • Nov-17-2025

    Singapore

  • Nov-17-2025

    Kuala Lumpur

  • Dec-29-2025

    London

Course Details

Course Outline

5 days course

The Need for Sustainability Disclosure Standards     


  • Introduction to FSA curriculum outlines
  • Defining key terms and concepts related to sustainability accounting
  • Recognizing the increasing demand for sustainability information
  • Reviewing the historical basis of disclosure
  • Understanding the materiality principle for disclosure and its characteristics
  • Discussing the limitations of financial disclosure:


  1. The use of non-GAAP
  2. The changing nature of market value
  3. The scope of financial reporting expands
  4. New tools for investors

The Sustainability Information Ecosystem    


  • Introduction to the sustainability information value chain and the growth of the sustainability information ecosystem
  • Recognizing the role of data providers in sustainability information
  • Describing the role of standards and frameworks in sustainability disclosure
  • Understanding the application of materiality to sustainability disclosure:


  1. Materiality in the IFRS sustainability disclosure
  2. Materiality in GRI standards 
  3. Materiality in European sustainability reporting standards  


  • Exploring sustainability disclosure across jurisdictions
  • Exploring common types of sustainability reporting rules and types of guidance shaping disclosure rules

Understanding IFRS Sustainability Disclosure Standards   

 

  • Defining sustainability based on IFRS standards
  • Discussing useful sustainability-related financial information
  • Overview of International Sustainability Standards Board goal
  • Exploring the main objective and characteristics of IFRS Sustainability Disclosure Standards
  • Describing the core content of IFRS Sustainability Disclosure Standards
  • Discussing what information to disclose

Setting and Using IFRS Sustainability Disclosure Standards   


  • Describe the structure of the IFRS Foundation
  • Understanding the way of developing the first IFRS Sustainability Disclosure Standards
  • Strategies for maintaining the SASB standards
  • Exploring the initial development of the FCFD framework
  • Understanding the importance of disclosing investor-focused sustainability information
  • Steps and techniques for disclosing investor-focused sustainability information

Corporate and Investor Use: Go Beyond Disclosure


  • Understanding the global call for enhanced disclosure and the investor demand for sustainability information
  • Identifying the business roles applicable to sustainability disclosure
  • Discussing key considerations for corporate use of sustainability information
  • Overview of sustainability in investing
  • Discussing key considerations for investor use of sustainability information
  • Distinguishing between cross-industry and industry-specific sustainability data and identifying investor application on each