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 I, candidates will build a foundational understanding of sustainability disclosure regulations, the IFRS Sustainability Disclosure Standards and how material sustainability information can inform corporate strategies and investor decisions
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Pre-requisites
There are no prerequisites to take the Fundamentals of Sustainability Accounting (FSA®) Credential Level I training. However, we highly recommend the following to leverage the best out of this online
Pre-requisites
There are no prerequisites to take the Fundamentals of Sustainability Accounting (FSA®) Credential Level I training. However, we highly recommend the following to leverage the best out of this online
Curriculum
CSR & Sustainability Manager
Union Bank
Community Projects Specialist
Aboitiz
Executive Vice President
DBP
FAQs
The FSA® (Fundamentals of Sustainability Accounting) Level I Credential is a globally recognized professional certification developed and conferred by the IFRS Foundation. It equips professionals with foundational knowledge of IFRS Sustainability Disclosure Standards, materiality concepts, and how sustainability information drives corporate and investment decisions.
This course is for Sustainability Consultants & Advisors, Corporate Professionals, Investors & Asset Managers and Auditors & Assurance Providers who need to navigate the evolving sustainability disclosure landscape.
There are no prerequisites required to enroll. Participants are simply 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 gain a foundational understanding of sustainability disclosure regulations and IFRS Sustainability Disclosure Standards, learn how materiality is defined and applied globally and discover how sustainability information can inform corporate strategies and investor decisions.
Participants will have the opportunity to earn a globally recognized FSA Level I Credential upon passing the exam, gain regulatory readiness aligned with mandatory disclosure requirements worldwide and develop investor-grade knowledge connecting sustainability metrics to real-world decision-making.
The course is delivered as a 12-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 I Official Study Guide, Sample Questions, an FSA Level I Exam Voucher (if opted), and concrete post-training support.
Yes, participants will receive a Certificate of Completion, and those who pass the FSA Level I exam will earn the globally recognized FSA® Level I 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 I exam, you will:
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]
