FSA Credential - Fundamentals of Sustainability Accounting

The FSA Credential, offered by the IFRS Foundation (formerly developed by SASB), is a two-level professional certification that teaches finance and sustainability professionals to integrate sustainability risks and opportunities into financial analysis. The credential bridges traditional financial expertise with ESG reporting, covering the IFRS Sustainability Disclosure Standards (S1 and S2), SASB Standards, TCFD Framework, and Integrated Reporting Framework. Level I focuses on understanding sustainability issues, materiality assessment, and disclosure frameworks (55 multiple-choice questions, 2 hours). Level II tests application and analysis skills through case-based assessment (53 multiple-choice questions with 13 mini case studies, 2 hours). Exams are offered in three testing windows annually (Jan-Feb, May-Jun, Sep-Oct) through Pearson VUE testing centers or online proctoring. FSA Credential holders demonstrate expertise in identifying industry-specific ESG factors, normalizing sustainability data, and linking ESG metrics to financial impacts.