Once you register for the Level I exam, you will receive a study guide designed to help you master the curriculum. Below is a brief description of the study guide curriculum.
The study guide contains three parts:
- Part I: The Need for Sustainability Accounting Standards
- Provides the historical rationale for sustainability accounting and disclosure; describes how materiality has traditionally been understood in the capital markets and how it is applied to sustainability information; and describes the sustainability disclosure ecosystem
- Part II: Understanding SASB Standards
- Describes why an industry-specific approach to identifying the sustainability information relevant to enterprise value creation helps companies, investors, and global capital markets.
- Provides examples of SASB disclosures
- Part III: Using SASB Standards
- Explores how companies and investors use financially material sustainability information and outlines considerations for using SASB Standards
Below is a link to download the complete FSA Level I Curriculum Outline and Learning Objectives. Mastering the Learning Objectives is the best way to prepare for the exam. It is recommended that candidates first review the Learning Objectives and then fulfill each Objective using the associated content sections in the study guide.