FSA Credential Level II Candidate

Issued by IFRS Foundation

The FSA Credential is the most advanced qualification related to the ISSB Standards. Having passed the FSA Credential Level I exam, a Level II Candidate understands the context for sustainability disclosure regulations, becomes acquainted with the ISSB Standards and learns how material sustainability information can inform corporate strategies and investor decisions.

Additional Details

Skills

Corporate Governance
Corporate Sustainability
ESG Analysis
ESG Integration
ESG Investment Integration
Five-Factor Test
Integrated Reporting
SASB Standards
SICS
SRI
Sustainability Accounting
Sustainability Assurance
Sustainability Consulting
Sustainability Disclosure
Sustainability In MD&A
Sustainability Management
Sustainability Metrics

Earning Criteria

Candidates must pass a proctored, high-stakes, 2-hour exam after verifying their identity with the proctor.
Candidates complete the self-study FSA Level I Study Guide. Topics include: materiality - historical and legal context; investors and sustainability information; integrating sustainability into corporate management and 10-K reporting processes; sustainability accounting standards and SASB.
Candidates agree to abide by the conduct policies in the FSA Credential Candidate Handbook.