FSA® Credential Level I Exam Preparation:
Sustainability Disclosure & ISSB Standards
/ Explore the Landscape. Understand Financial Materiality. Strengthen Decision-Making.
Course
Description
This preparation course builds the foundational knowledge and exam readiness required for the FSA® Credential Level I examination. Built around the licensed FSA Credential Level I curriculum, it explores why sustainability disclosure standards are needed, how the sustainability information ecosystem works, the purpose and conceptual foundations of the IFRS Sustainability Disclosure Standards, including IFRS S1 and IFRS S2, and how companies and investors use material sustainability information.
Through structured learning, practical examples, knowledge checks, exam-focused practice questions and a personalised study plan, participants develop a strong understanding of Level I principles and practices and prepare for the examination with confidence.
Learning
Outcomes
By the end of the course, participants will be able to:
explain the historical and market drivers behind sustainability-related financial disclosure and its growing role in capital markets;
navigate the sustainability information ecosystem and identify the roles of standard-setters, regulators, data providers, companies, investors and other market participants;
describe the purpose, core content and conceptual foundations of the IFRS Sustainability Disclosure Standards, including IFRS S1 and IFRS S2, and explain the investor-focused approach to materiality;
explain how material sustainability information informs corporate strategy, risk management, performance management and investment decision-making; and
demonstrate understanding of Level I principles and practices through exam-focused practice questions and scenario-based exercises.
Course
Structure
The preparation course combines the FSA Credential Level I curriculum with structured learning, practical examples, knowledge checks and exam-focused practice. Participants progress through the four official Level I curriculum areas before completing a dedicated exam-preparation session.
Introduction
- Orientation, learning objectives and Level I exam overview
- Course resources and preparation approach
Part 1:
The Need for Sustainability Disclosure Standards
- Demand for sustainability information and the evolution of disclosure
- Materiality and the limitations of traditional financial reporting
- The growing role of sustainability information in capital markets
Part 2:
The Sustainability Information Ecosystem
- The sustainability information value chain and key market participants
- The roles of standard-setters, regulators, data providers and assurance providers
- Materiality approaches and disclosure requirements across jurisdictions
Part 3:
Understanding IFRS Sustainability Disclosure Standards
- The purpose and conceptual foundations of the ISSB Standards
- Core content of IFRS S1 and IFRS S2
- Financial materiality, sources of guidance and investor-focused disclosures
Part 4:
Corporate and Investor Use: Going Beyond Disclosure
- Governance, internal controls, corporate strategy and risk management
- Investor use across public equity, fixed income and private markets
- Data quality, comparability and decision-usefulness
Part 4:
Level I Exam Preparation
- Review of key concepts and exam-focused practice questions
- Knowledge checks, personalised study planning and targeted feedback
- Trainer Q&A and next steps
Wrap-Up
Summary, final knowledge check and next steps towards Level II
Together, the course moves from understanding the sustainability disclosure landscape and the ISSB Standards to examining how companies and investors use material sustainability information and preparing systematically for the Level I examination.
Who Should Attend
This course is particularly suitable for:
sustainability, ESG, CSR and corporate reporting professionals;
corporate finance, FP&A, accounting, risk and operations professionals;
buy-side and sell-side analysts, portfolio managers, asset managers and investment advisers;
consultants, internal and external auditors, assurance professionals and policy specialists; and
students and early-career professionals seeking to build expertise in sustainability-related financial disclosure, analysis or sustainable finance.
The course is suitable both for newcomers and for experienced professionals seeking a stronger foundation in sustainability-related financial disclosure. No prior expertise in corporate disclosure, accounting, finance or investment analysis is required.
Course
Information
Duration:
Live formats are delivered over 2 days
Language:
English
Delivery Options:
Self-Paced Online, Scheduled Live Online, Face-to-Face at the University of Sarajevo, or tailored organisational delivery worldwide
Exam Prerequisites:
No specific prior knowledge or professional qualification is required
Required Exam Registration:
A paid FSA® Credential Level I examination registration is required before course enrolment. Candidates may purchase the examination through the University of Sarajevo or independently, subject to verification
Recommended Preparation:
Participants are encouraged to review IFRS S1, IFRS S2 and a sustainability report referencing the ISSB Standards before starting the course
Course Materials:
Official FSA Credential Level I Study Guide, University preparation materials, knowledge checks, exam-focused practice questions and a structured study plan
Certificate:
Digital University of Sarajevo Certificate of Completion showing the approved CPD hours
Approved CPD Hours:
Live Online and Face-to-Face: 1.5
Self-Paced Online
FSA Credential Pathway:
This course prepares candidates for Level I, the first of two FSA® Credential examinations. After passing the official Level I examination, candidates become FSA Credential Level II Candidates and are listed in the IFRS Foundation’s online FSA Credential directory
Official Level I Examination:
110 multiple-choice questions · 120 minutes; administered separately through Pearson VUE, the IFRS Foundation’s official testing partner, either at a Pearson VUE test centre or online with a remote proctor
Preparation
Fees
Published fees are per participant and cover the University of Sarajevo’s FSA® Credential Level I preparation programme.
The Preparation Fee Includes
- Structured preparation aligned with the FSA Credential Level I curriculum
- Study Guide, knowledge checks, exam-style questions, and scenario-based exercises
- Trainer guidance, feedback and mentorship, as specified for the selected learning format
- Certificate of Completion showing the approved CPD hours
Required FSA® Level I
Examination Registration
A paid FSA® Credential Level I examination registration is required before course enrolment can be confirmed.
Candidates may:
- purchase the examination through the University of Sarajevo’s Approved Education Provider route at the applicable preferential fee; or
- purchase the examination independently before enrolling and provide the information required for verification.
Preferential Level I Examination Fees — Save Up to 25%
The preferential fees below are available only when the examination is purchased through the University of Sarajevo. The applicable fee is determined by the candidate’s country of residence and the corresponding World Bank income classification.
Candidates who have already purchased the corresponding examination independently may still enrol after their exam registration has been verified. In that case, only the University preparation fee is payable.
Group & Tailored
Programme Options
- 10% discount on the University preparation fee for groups of five or more participants from the same institution
- Custom pricing for larger groups, institutional programmes and donor-funded initiatives
- Tailored programmes available worldwide are quoted separately according to group size, format, location and logistical requirements
The group discount applies to the University preparation fee and not to the FSA® examination
Meet Your FSA Trainers
Expertise You Can Trust.
This course is delivered by a member of our FSA training team. Every trainer is an FSA Credential Holder, with first-hand knowledge of both examination levels and professional expertise in the IFRS Sustainability Disclosure Standards, financial materiality and sustainability-related financial analysis.
GRI Professional
Selected International
Areas of
Ready to Prepare for the
FSA® Level I Exam?
Build a strong foundation in sustainability-related financial disclosure and the ISSB Standards through structured, exam-focused preparation.
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