Fundamentals of Sustainability Accounting (FSA®) Credential Level II

Overview

Course Overview

Many jurisdictions, including the Philippines, have started adopting or otherwise using IFRS Sustainability Disclosure Standards. As sustainability disclosure becomes mandatory, companies, investors and other professionals will be required to adjust to this new regulatory landscape. This adaptation requires that companies understand the complex connection between sustainability and financial performance.

 

Enter the FSA® Credential, developed and conferred by the globally recognised IFRS Foundation. This Credential empowers professionals with specialist knowledge and skills needed to succeed in this new regulatory environment. At Level II, candidates will advance their ability to identify sustainability-related risks and opportunities, normalise sustainability data for analysis and apply sustainability information directly to financial statements and valuation models

Key Highlights

  • 16-hour training by accredited & expert trainer
  • Connect Sustainability Performance to Financial valuation models
  • Integrate ESG factors into DCF and scenario analysis
  • Earn globally recognized FSA Level 2 Credential upon completing the exam
  • Advanced analysis of material sustainability issues by industry
  • Practical, work-ready learning with certification pathway included

Training Options

Virtual Instructor-Led
Training

  • Self-Paced Learning
  • Live, online classroom training by top instructors and practitioners
  • Lifetime access to high-quality self-paced elearning content curated by industry experts
  • 24×7 learner assistance and support

 

CORPORATE
TRAINING

  • Customized learning delivery model (self-paced and/or instructor-led)
  • Flexible pricing options
  • Enterprise-grade learning management system (LMS)
  • Enterprise dashboards for individuals and teams
  • 24×7 learner assistance and support

 

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Pre-requisites

Pre-requisites for Fundamentals of Sustainability Accounting (FSA®) Credential Level II

Passing FSA Level I is required to sit for the FSA Level II exam, but it is not a prerequisite for attending the FSA Level II training. However, we highly recommend the following to leverage the best out of this online

  • Computer/ Laptop with Microphone & Camera in working condition
  • Good Internet
  • Access to Google Forms/ MS Forms for Practice Exams

Pre-requisites

Pre-requisites for Fundamentals of Sustainability Accounting (FSA®) Credential Level II

Passing FSA Level I is required to sit for the FSA Level II exam, but it is not a prerequisite for attending the FSA Level II training. However, we highly recommend the following to leverage the best out of this online

  • Computer/ Laptop with Microphone & Camera in working condition
  • Good Internet
  • Access to Google Forms/ MS Forms for Practice Exams

Schedule

No schedule data available.

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Curriculum

Curriculum

Day 1 – Identifying Sustainability Issues & ESG Data Normalization (8 Hours)
  • Module 1: How a Company’s Circumstances Influence Material Sustainability Issues
  • Module 2: Understanding Sustainability Issues
  • Module 3: Evaluating Sustainability Issues
  • Module 4: Normalizing Data for More Effective Comparisons
Day 2 – Analyzing ESG Performance & Sustainability Valuation (8 Hours)
  • Module 5: Analyzing the Spread of Industry Performance
  • Module 6: Considering Company-Specific Context
  • Module 7: Characterizing Financial Impact
  • Module 8: Using Sustainability Data in Financial Valuation
  • Module 9: Integrating ESG Beyond DCF

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Who should Attend?

  • Financial Analysts & Investors
  • Sustainability Managers
  • Auditors & Assurance Providers
  • Consultants & Advisor

Reviews

CSR & Sustainability Manager

Union Bank

Overall, the training proved to be very helpful in my role as a Sustainability Officer. Through this, I now know much better on how to collect data, compute data, and interpret it for a much better a) Sustainability Reporting and b) Sustainability Program Ideation and Implementation

Community Projects Specialist

Aboitiz

It was all great and I learned something new and helpful to my current work.

Executive Vice President

DBP

The knowledge acquired from this training will greatly help in pursuing our organization’s sustainability roadmap

FAQs

FAQs

The FSA® Level II Credential is a globally recognized professional certification developed and conferred by the IFRS Foundation. Building on Level I foundations, it advances professionals’ ability to identify sustainability-related risks and opportunities, normalize sustainability data for analysis, and apply sustainability information directly to financial statements and valuation models.

This course is designed for Financial Analysts & Investors, Sustainability Managers, Auditors & Assurance Providers, and Consultants & Advisors looking to deepen their expertise in sustainability-related financial analysis.

There are no prerequisites required to attend the FSA Level II training. However, please note that passing the FSA Level I exam is required to sit for the FSA Level II exam. Participants are also recommended to have a computer or laptop with a working microphone and camera, a stable internet connection, and access to Google Forms or MS Forms for practice exams.

You will learn to identify and evaluate sustainability risks and opportunities affecting financial performance, normalize ESG data for comparative analysis, integrate ESG factors into DCF and scenario analysis, and apply sustainability information directly to financial valuation models.

Participants will develop advanced ESG integration skills, gain expertise in valuation-linked sustainability analysis, build industry-specific materiality knowledge, and have the opportunity to earn the globally recognized FSA Level II Credential upon passing the exam — differentiating themselves in the growing field of sustainable finance.

The course is delivered as a 16-hour virtual LIVE training session conducted by an accredited and expert trainer.

Yes, the training incorporates practical, work-ready learning through assessments, case studies, activities, and practice exams to reinforce key concepts.

Enrollment can be completed through our website or by contacting our team directly at [email protected] .

Participants will receive a Training Manual, FSA Level II Official Study Guide, Sample Questions, an FSA Level II Exam Voucher (if opted), and concrete post-training support.

Yes, participants will receive a Certificate of Completion, and those who pass the FSA Level II exam will earn the globally recognized FSA® Level II Credential conferred by the IFRS Foundation.

Yes, APEX Global offers an exclusive bundle package that allows you to enroll in FSA Level II at a discounted price. Contact our team for more details.

After passing the FSA Credential Level II exam, you will:

  • receive a digital badge that says ‘FSA Credential’;
  • be identified as an ‘FSA Credential Holder’; 
  • be permitted to share and display your digital badge and status on your résumé, digital profile, email signature and other personal brand material;1
  • have your FSA Credential status updated in the FSA Credential Directory, if desired; and
  • be invited to join the official FSA Credential community group on LinkedIn.

1 Please note that FSA Credential Holder status does not entitle you to letters after your name (ie, please do not refer to yourself as Jane Doe, FSA).

If a Candidate has failed an exam, they must wait 60 days before they are eligible to sit for the exam again. Please note that Candidates can attempt each version of the exam a maximum of 3 times.

All FSA Credential materials are reviewed and updated at least once every two years to ensure the content is accurate and up to date. The Study Guides are written and rigorously reviewed by subject-matter experts, including IFRS Foundation staff and external practitioners and academics. 

The FSA Credential Level I curriculum has been updated under the IFRS Foundation, but the fundamental learning objectives and purpose of the FSA Credential remain unchanged. Specifically, the FSA Credential Level I curriculum includes important content related to the IFRS Sustainability Disclosure Standards, including details related to the investor-focused standards and frameworks upon which the Standards were built (the SASB Standards, the Task Force on Climate-related Financial Disclosures (TCFD) Framework, the Climate Disclosure Standards Board (CDSB) Framework and the Integrated Reporting Framework). The FSA Credential Level II materials will be updated in 2026.

Let’s connect! Reach out to us at [email protected]

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