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

This DIXONTECH program is designed to prepare participants for the Fundamentals of Sustainability Accounting (FSA) – Level II credential, which builds on the foundational knowledge of Level I. This advanced program focuses on the practical application of sustainability accounting principles, integrating environmental, social, and governance (ESG) metrics into financial models, valuation techniques, and investment analysis. Delegates gain the expertise to evaluate corporate performance through the lens of sustainability data, disclosures, and long-term value creation.

TRAINING TOPICS

• Integration of ESG metrics into financial analysis and valuation
• Sustainability data interpretation and materiality assessment
• Financial modeling using ESG drivers and KPIs
• Corporate disclosure evaluation and reporting assurance
• ESG risk management and investor communication
• FSA Level II exam structure and case study practice

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

• Integrate sustainability metrics into company valuations
• Evaluate and adjust financial performance based on ESG factors
• Identify financially material sustainability information
• Analyze sustainability disclosures for investment relevance
• Apply SASB and IFRS based standards in financial modeling
• Use ESG data to assess risk adjusted returns
• Communicate sustainability impacts in investor reporting
• Confidently prepare for and pass the FSA Level II exam

TRAINING IS TAILORED TO

• Financial analysts and valuation experts
• ESG and sustainability strategy professionals
• Portfolio and asset managers
• Corporate finance and investor relations officers
• Risk, compliance, and reporting managers
• Consultants in sustainability and financial integration
• Accountants and auditors
• Candidates completing the FSA Level II certification

TRAINING METHODOLOGY

This DIXONTECH course emphasizes applied learning through financial case studies, modeling exercises, and mock FSA exam simulations. Participants engage in hands on practice with sustainability accounting datasets, ESG adjusted valuation models, and materiality mapping tools to ensure practical mastery of sustainability integration in financial decision making and investor communication.

DAY 1

ADVANCED SUSTAINABILITY ACCOUNTING AND MATERIALITY APPLICATION

• Review of key FSA Level I principles and IFRS Sustainability Standards
• Concept of dynamic materiality in evolving business contexts
• Assessing financially material sustainability information
• Integrating double materiality into financial relevance assessment
• Industry specific ESG materiality analysis using SASB frameworks
• Using data driven materiality maps for decision making
• Case study: analyzing ESG material issues in energy and finance sectors
• Discussion: aligning materiality with investor needs

DAY 2

ESG METRICS, DISCLOSURES, AND FINANCIAL INTERPRETATION

• Assessing ESG data reliability, consistency, and comparability
• Evaluating corporate ESG disclosures and sustainability reports
• Integration of ESG information into management reporting
• Financial adjustments for environmental and social risks
• Scenario analysis for climate and sustainability factors
• Using KPIs for sector specific ESG performance benchmarking
• Linking ESG metrics to revenue, costs, and capital structure
• Workshop: interpreting disclosures from real corporate reports

DAY 3

SUSTAINABILITY VALUATION AND FINANCIAL MODELING

• ESG adjusted discounted cash flow (DCF) analysis
• Incorporating ESG risks into cost of capital (WACC adjustments)
• Modeling revenue and expense impacts from sustainability factors
• Accounting for stranded assets and transition risks
• Integrating carbon pricing and emission reduction costs
• Evaluating intangible value creation through ESG performance
• Building ESG valuation sensitivity and scenario models
• Practical lab: creating an ESG integrated valuation model

DAY 4

PERFORMANCE MEASUREMENT, RISK MANAGEMENT, AND INVESTOR COMMUNICATION

• Measuring ESG related performance and business outcomes
• Sustainability KPIs for executive compensation and incentives
• Risk identification, assessment, and mitigation using ESG metrics
• ESG reporting assurance and data verification practices
• Communicating ESG strategy to investors and stakeholders
• Managing stakeholder expectations and reputational risks
• ESG linked financial instruments and sustainable finance products
• Case study: risk adjusted return evaluation based on ESG insights

DAY 5

FSA LEVEL II EXAM STRATEGY AND APPLICATION IN PRACTICE

• FSA Level II exam structure, format, and topic weighting
• Advanced case studies and question solving techniques
• Interpreting sustainability disclosures in valuation exercises
• Practice exam with guided debrief and feedback