Course Overview

The Fundamentals of Sustainability Accounting (FSA) Credential: Level I is a foundational certification designed for professionals who want to understand how sustainability and financial performance are interconnected. Administered by the Sustainability Accounting Standards Board (SASB), this credential builds essential knowledge for evaluating how environmental, social, and governance (ESG) factors influence risk, performance, and long-term value creation.

The Level I credential demonstrates a strong understanding of core sustainability accounting principles, including materiality, ESG disclosure frameworks, and regulatory reporting standards. This foundation is increasingly important as markets demand more transparent and decision-useful sustainability information.

Preparation for the FSA Credential: Level I focuses on practical, investor-oriented skills that support effective sustainability disclosures. Participants learn how to apply IFRS Sustainability Disclosure Standards and ISSB guidelines, enabling them to interpret and communicate ESG-related financial impacts more effectively.

By completing this training, professionals strengthen their ability to integrate sustainability into financial analysis and reporting. This is valuable across finance, corporate governance, investment, and sustainability roles, helping organisations align with global best practices while improving transparency, accountability, and long-term financial decision-making.

Agenda

Day — 1 The Need for Sustainability Disclosure Standards

• Understanding the FSA curriculum outline and its structure
• Defining key concepts and terminology in sustainability accounting
• Recognising the growing global demand for sustainability-related financial information
• Reviewing the historical evolution of corporate disclosure practices
• Understanding the principle of materiality and its role in sustainability reporting
• Analysing the limitations of traditional financial disclosure, including:
  • Increasing use of non-GAAP measures
  • Changing nature of market value beyond financial statements
  • Expansion of financial reporting scope to include ESG factors
  • Emergence of new analytical tools for investors to assess sustainability performance

Day — 2 The Sustainability Information Ecosystem

• Understanding the sustainability information value chain and the growth of the global sustainability information ecosystem
• Recognising the role of data providers in collecting, verifying, and distributing sustainability-related information
• Describing the role of standards and frameworks in shaping consistent sustainability disclosure practices
• Understanding how materiality is applied in sustainability reporting:
  • Materiality under IFRS Sustainability Disclosure Standards
  • Materiality under GRI Standards
  • Materiality under European Sustainability Reporting Standards (ESRS)
• Exploring differences in sustainability disclosure approaches across jurisdictions
• Identifying common types of sustainability reporting rules, regulatory frameworks, and guidance influencing disclosure practices

Day — 3 Understanding IFRS Sustainability Disclosure Standards

• Defining sustainability within the context of IFRS standards and financial reporting
• Understanding what constitutes useful sustainability-related financial information for investors and stakeholders
• Exploring the objectives of the International Sustainability Standards Board (ISSB)
• Identifying the main objectives and key characteristics of IFRS Sustainability Disclosure Standards
• Reviewing the core content areas covered under IFRS sustainability reporting frameworks
• Understanding what types of sustainability-related information companies are required to disclose, including financial impacts, risks, and opportunities

Day — 4 Setting and Using IFRS Sustainability Disclosure Standards

• Understanding the structure of the IFRS Foundation and its role in global standard-setting
• Exploring how the first IFRS Sustainability Disclosure Standards are developed by the ISSB
• Reviewing strategies for maintaining and evolving SASB standards within the sustainability reporting framework
• Examining the initial development and influence of the TCFD framework on climate-related disclosures
• Understanding the importance of providing investor-focused sustainability information for decision-making
• Outlining key steps and techniques for disclosing high-quality, investor-relevant sustainability information in financial reporting

Day — 5 Corporate & Investor Use: Go Beyond Disclosure

• Understanding the global demand for enhanced sustainability disclosure and increasing investor expectations for transparent ESG information
• Identifying key corporate roles involved in sustainability disclosure and reporting processes
• Discussing how organisations use sustainability information for strategic decision-making, risk management, and performance evaluation
• Exploring the role of sustainability information in investment decision-making and portfolio analysis
• Examining key considerations for investors when using sustainability-related data, including relevance, reliability, and comparability
• Distinguishing between cross-industry and industry-specific sustainability data and understanding how each is applied in investment analysis and decision-making

Learning Outcomes

By the end of the Preparation for the Fundamentals of Sustainability Accounting (FSA) Credential: Level I course, you should be able to:

• Describe the factors influencing how investors use sustainability-related financial information
• Understand the need for sustainability disclosure standards and their role in financial reporting
• Explain the concept of materiality and its application in sustainability reporting
• Identify different types of regulatory disclosure requirements and their impact on capital markets
• Describe the characteristics of useful sustainability-related financial information and the core principles of IFRS Sustainability Disclosure Standards
• Understand the objectives of the International Sustainability Standards Board (ISSB) and its standard-setting process
• Compare and distinguish how companies disclose sustainability-related financial information
• Understand the process of sustainability disclosure and key considerations when using sustainability data
• Identify how sustainability information is applied across:
  • Public equities
  • Corporate fixed income
  • Private markets
• Prepare effectively for the FSA Credential Level I examination

Who Should Attend

The Preparation for the Fundamentals of Sustainability Accounting (FSA) Credential: Level I course by Transformentors Academy is ideal for professionals seeking 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