Fundamentals of Sustainability Accounting (FSA) Credential: Level I – Preparation Course Course in Paris

Building a Foundation in Sustainability-Related Financial Information and Investor-Focused Disclosure

Sustainability-related risks and opportunities are increasingly relevant to financial analysis, investment decisions, corporate reporting, and capital allocation. Finance and sustainability professionals therefore need to understand how sustainability information connects with financial performance, enterprise prospects, materiality, and investor decision-making.

The Fundamentals of Sustainability Accounting (FSA) Credential: Level I – Preparation Training Course provides structured preparation across the foundational concepts of sustainability accounting and investor-focused sustainability disclosure. Participants explore the demand for sustainability information, materiality, the sustainability information ecosystem, disclosure requirements, IFRS Sustainability Disclosure Standards, the role of the International Sustainability Standards Board (ISSB), and the use of sustainability information by companies and investors.

Across five days, participants consolidate essential concepts through focused review, practical examples, and exam-oriented activities. The programme strengthens understanding of sustainability-related financial information and its application across corporate reporting and investment contexts while supporting preparation for the FSA Credential Level I examination.

What You Will Learn

By the end of the Fundamentals of Sustainability Accounting (FSA) Credential: Level I – Preparation Training Course, you will:

• Understand the foundational concepts of sustainability accounting.
• Explain why investors use sustainability-related information.
• Recognise the growing demand for sustainability disclosures.
• Understand the role of disclosure standards in capital markets.
• Explain materiality within different reporting contexts.
• Compare different approaches to sustainability-related disclosure.
• Understand the sustainability information ecosystem and value chain.
• Recognise the roles of data providers, standards, frameworks, and reporting requirements.
• Understand the purpose of IFRS Sustainability Disclosure Standards.
• Identify the characteristics of useful sustainability-related financial information.
• Understand the role and objectives of the ISSB.
• Explain the core content of IFRS Sustainability Disclosure Standards.
• Understand the standard-setting environment for sustainability disclosure.
• Recognise the continuing role of industry-based sustainability disclosure guidance.
• Understand investor-focused sustainability reporting processes.
• Examine how organisations use sustainability information internally and externally.
• Understand how investors incorporate sustainability information into analysis.
• Distinguish between cross-industry and industry-specific sustainability information.
• Examine applications across public equities, corporate fixed income, and private markets.
• Consolidate knowledge for the FSA Credential Level I examination.