The Fundamentals of Sustainability Accounting (FSA) Credential: Level I

This DIXONTECH course prepares professionals for the Fundamentals of Sustainability Accounting (FSA) – Level I credential, developed by the IFRS Foundation (formerly SASB). It focuses on the principles, frameworks, and standards that connect financial performance with sustainability performance, enabling participants to interpret and apply sustainability accounting data for decision making, reporting, and investment analysis.

TRAINING TOPICS

• Introduction to sustainability accounting and disclosure systems
• Overview of the IFRS Sustainability Disclosure Standards (ISSB/SASB)
• Materiality and financial relevance of ESG factors
• Industry specific sustainability issues and metrics
• Data quality, assurance, and integration in financial reporting
• Preparing for the FSA Level I examination

BY THE END OF THIS TRAINING COURSE, DELEGATES WILL BE ABLE TO:

• Understand the core principles of sustainability accounting
• Identify material ESG topics relevant to financial performance
• Apply SASB and IFRS sustainability frameworks in analysis
• Evaluate sustainability metrics across industries
• Interpret sustainability disclosures in company filings
• Recognize how ESG data supports investor decisions
• Build a foundation for advanced (FSA Level II) certification
• Demonstrate readiness for the FSA Level I examination

TRAINING IS TAILORED TO

• Finance and accounting professionals
• ESG and sustainability officers
• Risk and compliance managers
• Investment and equity analysts
• Corporate reporting and IR specialists
• Auditors and assurance professionals
• Consultants in sustainable finance and strategy
• Candidates preparing for the FSA Level I certification

TRAINING METHODOLOGY

This DIXONTECH course integrates conceptual modules, applied examples, and exam style case exercises. Participants will analyze sustainability data from real companies, interpret disclosures under IFRS and SASB frameworks, and practice mock questions reflecting the FSA Level I exam format, ensuring complete exam readiness and practical understanding of sustainability accounting principles.

DAY 1

UNDERSTANDING SUSTAINABILITY ACCOUNTING AND REPORTING EVOLUTION

• Origins of sustainability accounting and disclosure systems
• Transition from SASB to IFRS Sustainability Standards
• Financial materiality and investor focused reporting
• ESG vs. sustainability accounting: key distinctions
• Overview of sustainability data users and stakeholders
• Corporate reporting frameworks (GRI, TCFD, CDP, ISSB)
• Linking sustainability performance to enterprise value
• Case study: sustainability reporting trends and evolution

DAY 2

MATERIALITY, STANDARDS, AND INDUSTRY CLASSIFICATIONS

• Definition of material sustainability information
• Financial materiality vs. double materiality concepts
• IFRS S1 and S2: disclosure objectives and structure
• SASB’s industry-based classification system (SICS®)
• Identifying financially material sustainability issues
• Mapping industry specific ESG risks and opportunities
• Using the SASB Materiality Map® for analysis
• Workshop: determining material topics for different sectors

DAY 3

METRICS, DATA, AND PERFORMANCE INDICATORS

• Overview of SASB metrics and accounting metrics types
• Quantitative vs. qualitative sustainability indicators
• Collecting and validating ESG data for analysis
• Integrating sustainability metrics into financial statements
• Evaluating data quality and comparability
• Understanding industry specific performance metrics
• Benchmarking ESG data against peers
• Practical exercise: interpreting ESG metrics in corporate filings

DAY 4

FINANCIAL IMPLICATIONS OF SUSTAINABILITY PERFORMANCE

• Linking sustainability outcomes with financial performance
• ESG risk and opportunity analysis for investors
• Integrating ESG factors in valuation models
• Managing financial impacts of climate, social, and governance risks
• Cost of capital adjustments and long term valuation effects
• Analyzing ESG disclosures for financial implications
• Investor expectations and regulatory reporting alignment
• Case study: financial analysis using sustainability data

DAY 5

PREPARING FOR THE FSA LEVEL I EXAM AND APPLICATION IN PRACTICE

• FSA Level I syllabus and exam structure overview
• Key study areas and competency expectations
• Common question types and practical exercises
• Exam taking techniques and time management tips
• Using SASB and IFRS Foundation resources effectively
• Mock test simulation with discussion of correct answers
• Review of materiality, data, and integration concepts
• Final session: exam readiness and professional application