Master the World’s Most Advanced Credential on ISSB Standards
The FSA® Credential, developed by the IFRS Foundation, is the most advanced credential related to the ISSB Standards. It validates expertise in sustainability-related financial disclosure and analysis, positioning professionals at the forefront of the evolving ESG and financial reporting landscape.
What is the IFRS Foundation?
What is the FSA® Credential?
The IFRS Foundation sets the global standards for financial and sustainability-related disclosure.
Through the International Sustainability Standards Board (ISSB), IFRS provides the common baseline for transparent, comparable, and decision-useful information worldwide.
The first two standards — IFRS S1 (General Requirements) and IFRS S2 (Climate Disclosures) — are already being adopted across jurisdictions.
The Fundamentals of Sustainability Accounting (FSA®) Credential, developed and conferred by the IFRS Foundation, is the most advanced credential related to the ISSB Standards.
This two-part exam is designed for preparers and investors who wish to demonstrate and gain recognition for their expertise in sustainability-related financial disclosure and analysis.
The FSA® Credential empowers professionals with the specialist knowledge and skills needed to succeed in today’s evolving regulatory environment, enhancing their ability to integrate sustainability considerations into financial analysis and positioning them to lead on disclosure.
Upon successful completion, candidates are listed in the official IFRS FSA Credential Holders Directory, IFRS FSA Certificate Holders Directory enhancing their global recognition, professional credibility, and career opportunities.
Global ISSB Adoption – A Growing Global Baseline
The ISSB Standards are rapidly becoming the global language for sustainability-related financial disclosure:
- 35+ jurisdictions are moving towards adoption or alignment
- Covering 60%+ of global GDP
- Representing 50%+ of global GHG emissions
Adopted / Implemented
Hong Kong, Japan, Türkiye, Mexico, Nigeria, Malaysia, Jordan, Costa Rica, Bolivia, Taiwan, Tanzania, Pakistan
Localized / Integrated into national frameworks
Canada, China, Singapore, Australia, Brazil, Sri Lanka, Chile
In Consultation / Ongoing alignment
United Kingdom, Switzerland, South Korea, Indonesia, Ghana, Kenya, Thailand, Rwanda, Philippines, Qatar
In June 2024, the IFRS Foundation published 17 jurisdictional profiles showing high alignment: 14 full adoptions, 2 climate-only, 1 partial — plus 16 ongoing consultations, most targeting full or functional alignment.
The momentum is clear: ISSB Standards are becoming the global baseline for disclosure and investment decision-making.
IFRS Foundation at the University of Sarajevo
In December 2024, the University of Sarajevo became one of only six IFRS Foundation Authorized FSA Credential Education Provider— and the 4th open to participants globally.
We are:
Through the Sustainability Learning Institute (SLI) we offer:
FSA® Professional Pathway
FSA® Level I – Core Knowledge
- Fundamentals of ISSB Standards (IFRS S1 & S2)
- Sustainability-related risks & opportunities
- Integration into investment analysis
» Outcome: FSA® Level II Candidate
FSA® Level II – Application & Analysis
- Advanced ISSB application
- 13 case-based disclosure analyses
- Integration into valuation models
» Outcome: FSA® Credential Holder
Combined FSA® Level I & II
An intensive, end-to-end track covering both levels.
Certification exams are administered by the IFRS Foundation’s official testing partner, Pearson VUE. Candidates may take exams in person at one of many global test centres or online with a remote proctor, ensuring maximum flexibility.
