Global Knowledge, Local Impact

Sustainability Training & Workshop

FSA Credential: Level I

Prepare for the FSA Credential Level I exam.

This 2-day programme, delivered by Fuller Academy, an FSA Credential Approved Education Provider, equips finance, sustainability and reporting professionals with the knowledge and understanding needed to navigate the sustainability disclosure landscape and successfully sit the FSA Level I exam.

Early Rates: None

Fundamentals of Sustainability Accounting (FSA) Credential logo

Approved Education Provider

Navigate sustainability disclosures. Understand IFRS Standards. Drive informed decisions.

The Fundamentals of Sustainability Accounting (FSA) Credential equips finance, sustainability, and reporting professionals with the knowledge and practical understanding of how sustainability factors influence corporate financial performance and investment decision-making.

Over two days, participants will explore the evolution of sustainability in capital markets, financial materiality, the IFRS Sustainability Disclosure Standards, and the role of sustainability disclosures in supporting transparent decision-making. The programme examines how material sustainability information — including cross-industry and industry-specific topics — can strengthen corporate strategy, risk management, and investor decision-making.

Upon successful completion, participants receive a Certificate of Completion from Fuller Academy. An IFRS Foundation Certificate of Completion can also be issued upon request for CPE credit or employer requirements.

FSA Credential Training Malaysia
HRD Corp Claimable Logo - Fuller Academy
HRD Registered Training Provider - Fuller Academy

*Subject to eligibility conditions

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Download the brochure. Learn more about the training, credential and what to expect during and after the exam.

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Fee: RM3,800 per person

Extra 5% off for 2 persons.
Extra 10% off for 3 and above.

Key Learning Outcomes

Identify how sustainability disclosure has evolved and why it is an important component of general purpose financial reporting.

Distinguish how ‘materiality’ is defined and used globally in the context of reporting and decision-making.

Recall the inaugural goals of the ISSB and the characteristics of useful sustainability-related financial information.

Distinguish the stages of sustainability disclosure and understand the progression from voluntary to mandatory regimes.

Recognise the role of sustainability management in corporate strategy and risk management.

Understand the challenges investors face in using sustainability information and how those challenges impact the market.

Modules

From materiality to disclosure — these modules take you from understanding why sustainability matters financially to knowing exactly how it’s measured, standardised, and reported.

Module 1 The Demand for Sustainability Information

  • What is sustainability?
  • Growing investor demand and other institutions driving demand

Module 2 The Historical Basis for Disclosure

  • The aftermath of the 1929 stock market crash
  • Disclosure as the basis of regulatory reform
  • The road to standardised accounting procedures

Module 3 Materiality: A Guiding Principle for Required Disclosure

  • Materiality as the basis of investor decision-making
  • General characteristics of materiality
  • How materiality changes over time

Module 4 The Limitations of Financial Disclosure

  • Financial information beyond financial statements; the use of non-GAAP
  • The changing nature of market value
  • The scope of financial reporting expands

Module 5 Introduction to the Sustainability Information Value Chain

  • Sustainability as a maturing industry
  • Sustainability data’s unique challenges
  • New tools for investors

Module 6 The Role of Standards and Frameworks

  • The role of standard-setters
  • Formative standards and frameworks
  • A long-standing legacy of investor-focused sustainability disclosure guidance
  • Creating a coherent system for comprehensive reporting

Module 7 Sustainability Disclosure Across Jurisdictions

  • The relationship between standard-setters and regulators
  • The growing prevalence of regulatory disclosure guidance
  • Common types of sustainability reporting rules
  • Types of guidance shaping global disclosure rules
  • The influence of corporate governance codes
  • Balancing flexible implementation with useful information

Module 8 What is Useful Sustainability-Related Financial Information?

  • The importance of standards
  • Sustainability’s unique context
  • The goals of the ISSB
  • Additional characteristics and the primary objective of the IFRS Sustainability Disclosure Standards
  • Qualitative characteristics of useful sustainability-related financial information

Module 9 The IFRS Sustainability Disclosure Standards

  • Core content of the IFRS Sustainability Disclosure Standards
  • Conceptual foundations
  • Determining what information to disclose

Module 10 Setting the IFRS Sustainability Disclosure Standards

  • The structure of the IFRS Foundation
  • Developing the first IFRS Sustainability Disclosure Standards
  • Maintaining the SASB Standards
  • The initial development of the TCFD Framework

Module 11 How Companies Disclose Sustainability-Related Financial Information

  • Introduction to sample disclosure
  • Why do companies disclose investor-focused sustainability information?
  • Where do companies disclose investor-focused sustainability information?
  • What investor-focused sustainability information are companies reporting?

Module 12 Investor Demand for Sustainability Information

  • A global call for enhanced disclosure
  • A shift in market paradigms
  • Companies come to call

Module 13 Considerations for Corporate Use

  • Business roles applicable to sustainability disclosure
  • Preparing for disclosure
  • Preparing quality data
  • Reporting material sustainability data
  • Managing sustainability performance

Module 14 Considerations for Investor Use

  • Overview of sustainability in investing
  • Investor application of cross-industry vs industry-specific sustainability data
  • The pre-investment stage
  • Index construction and sector allocation
  • Post-investment engagement
  • Investor reporting
  • Creating an effective framework
  • The importance of data as the reporting backbone

What Sets This Course Apart

  • Official FSA Credential pathway — Joint Certificate of Completion issued by Fuller Academy and the IFRS Foundation.
  • Approved education provider status — Fuller Academy is an officially approved provider for the Fundamentals of Sustainability Accounting (FSA) Credential Program.
  • Comprehensive coverage of IFRS Sustainability Disclosure Standards — Deep dive into materiality, ISSB goals, and how sustainability information supports both corporate strategy and investor decision-making.
  • Practical dual perspective — Content designed for both preparers (corporate) and users (investors) of sustainability-related financial information.

Register now!

Training Dates

Kuala Lumpur

  • 22-23 September 2026
  • 20-21 October 2026
  • 17-18 November 2026
  • 15-16 December 2026

Frequently Asked Questions (FAQs)

Finance, sustainability, and reporting professionals, as well as compliance, risk, and strategy leaders responsible for sustainability-related financial disclosures and climate reporting.

No formal prerequisites. Participants should have a basic understanding of corporate reporting or sustainability concepts. The programme is designed for both those new to ISSB Standards and those preparing for implementation.

This is a two-day, in-person workshop. It includes a mix of structured content, practical discussions, and guidance on application. All materials (slides and key resources) will be provided.

Yes. Every participant who attends at the programme will receive a joint Certificate of Completion issued by Fuller Academy and the IFRS Foundation.

A separate IFRS Foundation Certificate of Completion can also be issued upon request for CPE credit or employer requirements.

Yes. All attendees will receive comprehensive training materials, including full slides and key resources.

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FSA Credential: Level I

Register you interest today!

Build a solid foundation in sustainability accounting with this FSA Credential prep programme from Fuller Academy, an Approved Education Provider for the FSA Credential. You’ll leave with a clear understanding of the IFRS Sustainability Disclosure Standards and the frameworks behind them, the ability to identify what’s financially material to your industry, and the confidence to sit the FSA Level I exam.

FSA Credential Workshop Form