The Fundamentals of Sustainability Accounting (FSA) Credential: Level I is a foundational certification for professionals seeking to understand the intersection of sustainability and finance. Administered by the Sustainability Accounting Standards Board (SASB), this credential equips participants with essential skills to evaluate how sustainability factors impact financial performance and risk. Achieving the Level I credential demonstrates a solid grasp of core sustainability accounting concepts, such as materiality and regulatory disclosure standards. This knowledge is crucial for accurately analyzing the financial implications of environmental, social, and governance (ESG) factors in today's market.
Preparation for the FSA Credential: Level I in this course focuses on practical skills to support investor-focused sustainability disclosures, which are increasingly vital in capital markets. Through deep training, participants learn to apply IFRS Sustainability Disclosure Standards and ISSB guidelines, enhancing their ability to meet the rising demand for transparent, decision-useful reporting. Whether in finance, corporate governance, or sustainability roles, professionals gain valuable insights that align their organizations with best practices, contributing to both improved financial analysis and sustainable business practices.
By the end of the Preparation for the Fundamentals of Sustainability Accounting (FSA) Credential: Level I course, you should be able to:
- Describe factors affecting the usage of sustainability information by investors
- Identify the need for sustainability disclosure standards and the role of sustainability disclosures in financial reporting
- Recognize the applications and characteristics of materiality in the reporting context
- Understand different types of regulatory disclosure requirements and their implications for capital markets
- Describe the characteristic of useful sustainability-related financial information and the core content of IFRS Sustainability Disclosure Standards
- Understand the objective of ISSB and its process of setting standards
- Distinguishing between the way companies disclose their sustainability-related financial information
- Understand the process of sustainability disclosure and key considerations of using sustainability information
- Identify the application of suitability information in public equities, corporate fixed income, and private markets
- Prepare for the Fundamentals of Sustainability (FSA) Credential First Level examination
The Preparation for The Fundamentals of Sustainability Accounting (FSA) Credential: Level I course is ideal for all professionals looking to understand the link between sustainability and financial performance, including:
- Finance Professionals
- Investment Analysts
- Accountants
- Auditors
- Sustainability Officers and CSR Managers
- Risk Management Professionals
- Investors and Asset Managers
- Corporate Executives and Board Members
- Consultants and Advisors