Brief Introduction
Based on Sustainability Accounting Standards Board (SASB) frameworkDescription
This course is an overview of the Fundamentals of Sustainability Accounting (FSA) developed by Sustainability Accounting Standards Board (SASB). Ideal for visual learners and busy individuals who would like to discover Sustainability Accounting.
Drawing on SASB's framework, this course will help you understand how specific environmental, social and governance (ESG) issues are tied into financial performance that is industry specific.
SASB has developed 77 Industry specific standards for disclosure of sustainability issues that are financially material. Information disclosed using SASB standards could be useful for the investor’s and company’s management in assessing risks and opportunities.
LEARNING OUTCOMES
Discover the evolution of the Sustainability Accounting Standards
Creation of the Sustainability Accounting Standards Board and application of standards and metrics in business and financial valuation practices.
Understand the standard-setting process
SASB has developed 77 industry specific standards using a rigorous process; applying research, consultation and evidence checking.
Learn about Sustainable Classification System® and Materiality Map®
Availability of multiple tools developed by SASB facilitates navigation and incorporation of topics.
Application of the SASB standards
Application of standards consists of identification of material issues, data collection, normalization and interpretation.
Connect sustainability metrics with financial drivers
Each sustainability issue identified by SASB is linked to one or several financial drivers.
Discover FSA accreditation
SASB has developed Fundamentals of Sustainability Accounting accreditation that could be a path for you to continue studying on this topics.
COURSE CURRICULUM:
UNDERSTANDING SASB
- Introduction
- Background
- State of the market
- Standard setting process
TOOLS AND RESOURCES
- SICS® and SICS® Lookup tool
- Materiality map
- Other resources
APPLICATION
- Identification, normalization and Interpretation
- Connecting with the financial drivers
KEY TAKE AWAYS
Bonus: FSA Certification (format, requirements, process) Integrated quizzes Additional reading resources Final short assignment
Requirements
- Requirements
- Some background in finance or accounting
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