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Level I: FUNDAMENTALS OF SUSTAINABILITY ACCOUNTING (FSA) CREDENTIAL

This class was created by Brainscape user Megan Rast. Visit their profile to learn more about the creator.

By: Megan Rast
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Decks in this class (12)

1 Demand for Sustainability Information
What is a common language require...,
What are the two opposing challen...,
Sasb addresses this need by devel...
28  cards
2 Historical Basis for Disclosure
What are four aspects of today s ...,
In 1929 the london stock exchance...,
What are four reasons the nyse cr...
38  cards
3 The Shortcomings of Financial Disclosure
What are the four financial state...,
Since the standardization of acco...,
What are examples of missing valu...
52  cards
4 Sustainability Disclosure Guidance Among Global Jurisdictions
Since the global reporting initia...,
Why can it be difficult to precis...,
One analysis identified how many ...
52  cards
5 The Sustainability Disclosure Ecosystem
What are common terms that market...,
What does the frameworks and stan...,
What are the information producer...
60  cards
6 Materiality Throughout Global Jurisdictions
What is used in laws and regulati...,
What does the term double materia...,
For clarity what does the term tr...
52  cards
7 Introduction to the SASB Standards
What are three ways that standard...,
The usefulness of sustainability ...,
What is boilerplate
30  cards
8 Setting SASB Standards - Identifying Disclosure Topics and Metrics
What is the sasb standard setting...,
What is the timeline of sasb s st...,
What are the two key governance d...
65  cards
9 How Companies Disclose Using SASB Standards
What are the four characteristics...,
Why do companies report using sas...,
When companies disclose using mor...
29  cards
10 Corporate Use
What are six benefits the sasb st...,
What are factors that the financi...,
What began as a niche practice am...
131  cards
11 Investor Use
What are four benefits that sasb ...,
A wide variety of individuals and...,
What are examples of how institut...
98  cards
Sample Questions
What is the primary challenge tha...,
How do trends in index investing ...,
Corporate disclosures of sustaina...
62  cards

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Level I: FUNDAMENTALS OF SUSTAINABILITY ACCOUNTING (FSA) CREDENTIAL

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