The Fundamentals of Sustainability Accounting (FSA) Credential, offered by the IFRS Foundation, is a two-part online certification program designed to equip professionals with the skills to integrate sustainability-related risks and opportunities into financial analysis and disclosure. Aimed at enhancing understanding of the link between sustainability and financial performance, this credential is ideal for corporate professionals, investors, auditors, consultants, and students. Accessible globally with no prerequisites, it requires passing two exams (Level I and Level II), with recommended study time of 30–50 hours per exam. Registration fees range from USD $400–$650, with discounts for IFRS Sustainability Alliance members and candidates in low- and middle-income economies.

Core Content

The FSA Credential curriculum covers sustainability accounting, focusing on IFRS Sustainability Disclosure Standards (S1 and S2), SASB Standards, TCFD, and Integrated Reporting Frameworks. Level I introduces the global sustainability disclosure ecosystem, investor-focused reporting, and concepts like materiality and enterprise risk management (ERM). Level II emphasizes qualitative and quantitative analysis, using 13 miniature case studies to assess sustainability performance and its financial impact. Topics include industry-specific ESG factors, data normalization, and valuation adjustments through tools like discounted cash flow (DCF) and scenario analysis. Real-world case studies, such as those from energy and manufacturing, illustrate practical applications.

Key Skills

Participants will develop skills to identify, quantify, and analyze sustainability-related risks and opportunities, integrate ESG data into financial reporting, and apply standards like SASB and IFRS S1/S2. The course equips learners to conduct materiality assessments, normalize sustainability data, and link ESG metrics to financial outcomes like revenues, liabilities, and cost of capital. Through case-based exercises, participants gain practical experience in investment analysis and corporate sustainability reporting, enabling them to enhance decision-making and transparency in their organizations.

Target Learners

This credential is tailored for professionals in investment analysis, corporate sustainability, finance, accounting, auditing, consulting, and students entering ESG-related fields. It is particularly suited for those seeking to navigate the evolving sustainability disclosure landscape, including asset managers, corporate strategists, and external auditors. Its global relevance and lack of prerequisites make it accessible to a diverse audience committed to aligning financial performance with sustainability goals.

Learning Format

Delivered through the IFRS Foundation and administered via Pearson VUE, the program includes self-study guides for Level I and II, accessible upon registration. Each level requires passing a two-hour, multiple-choice exam (Level II includes 53 questions with case studies). Exams are offered in three 2-month blocks (Jan–Feb, May–Jun, Sep–Oct), online or in-person, with a maximum of three attempts per level. Study materials are updated biennially, with Level I reflecting the latest IFRS Standards and Level II updates planned for 2024. Learners can access sample questions and study through Approved Education Providers for additional support. A certificate is awarded upon passing both exams, with up to 27.5 CPD/CPE credits available.

Additional Benefits

The FSA Credential delivers measurable learning outcomes, enabling participants to apply sustainability accounting to real-world challenges, such as enhancing corporate disclosures or informing investment decisions. Backed by the IFRS Foundation and developed with input from global experts, including practitioners from LG Electronics and Johnson & Johnson, it ensures industry-relevant content. Learners join a network of over 2,200 professionals, gaining access to resources like the SASB Standards Navigator and Materiality Map. The credential enhances career prospects in sustainability, finance, and consulting, equipping graduates to lead in the global shift toward mandatory sustainability disclosures.

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