The Sustainability Accounting Standards Board has revamped its Fundamentals of Sustainability Accounting (FSA) credential curriculum.
The new curriculum has been based on feedback received from credential holders and candidates over the past five years and now includes:
- More content on investor use of sustainability information, including use cases across asset classes such as fixed income and private equity;
- More content on corporate use of sustainability information, including examples of SASB disclosures; and
- More content highlighting sustainability developments around the world, including core components of the global sustainability disclosure ecosystem and sustainability-related disclosure guidance across jurisdictions.
The updated curriculum recognises that SASB and the International integrated Reporting Council (IIRC) intend to merge in the summer.