Fundamentals of Sustainability Accounting FSA I & II

• FSA Level I self-paced course
• FSA Level I exam coupon
• FSA Level I sample quiz
• FSA Level II self-paced course
• FSA Level II exam coupon
• FSA Level II Case Study & Sample Quiz

The FSA Credential is designed for professionals who benefit from understanding the link between financially material sustainability information and a company’s ability to drive enterprise value. The majority of test takers are professionals in investment analysis, consulting, and corporate sustainability.

More than 3,000 candidates, representing more than 50 countries around the world, have participated in the FSA Credential, with more than 1,900 passing FSA Level I and more than 900 earning the full credential by passing Level I and Level II.

The first exam – Level I – focuses on principles and practices

• Learn how sustainability factors impact enterprise value and investment performance
• Gain a common language to effectively communicate financially material sustainability information to professionals across the capital markets

This program consists of:

• FSA Level I Masterclass Video
• Study guide
• Exam Coupon
• Quiz

The FSA Level II Program consists of:

FSA Level II Study Guide (with September updates)

Learning module Part 1 (duration 8 hrs)
Defines the universe of sustainability issues; provides a systematic framework for assessing the relevance of sustainability issues to a company’s financial position and future performance, considering companies’ operating model and external environment.

Learning module Part 2 (duration 4 hrs)
Equips candidates with the ability to assess the comparability of disclosed ESG data and, when necessary, to normalize ESG data using financial and activity metrics to drive insightful comparative analysis.

Learning module Part 3 (duration 4 hrs)
Equips candidates with the skills to link performance reported using SASB metrics to fundamental channels of financial impact, including revenues/expenses, assets/liabilities, and cost of capital; enables understanding of how sustainability performance can lead to adjustments to the assumptions and variables within various tools for valuation, including discounted cash flow (DCF) analysis and scenario analysis.

Case Study & Sample Quiz