FSA Credential Level I case studies
FSA Credential Level I · Put your knowledge to work in context.
The FSA Credential is a professional credential offered through the IFRS Foundation's sustainability products and services, listed on the Foundation's own site alongside its sustainability education offerings. It sits within the IFRS Sustainability ecosystem: IFRS Sustainability Disclosure Standards are developed by the International Sustainability Standards Board (ISSB), an independent standard-setting body within the IFRS Foundation, and are intended to enhance investor-company dialogue so that investors receive decision-useful, globally comparable sustainability-related disclosures that meet their information needs. The FSA Credential Level I case studies are 5 cases and about 4,031 words.
1Carrying forward a spend-based Scope 3 estimate versus a partial supplier-data revision
Kestrel Foods plc prepares its first IFRS S1 and IFRS S2 disclosures for the year ended 31 December 2025, having previously reported under GRI. Agricultural commodities are its largest emissions source.
807 words, about 4 min2Choosing SASB industry metrics for a bundled hardware-and-subscription business
Northwind Systems designs fleet telematics: it sells ruggedised hardware units and bundles a three-year subscription covering connectivity, firmware updates and a data platform. Hardware is 38% of revenue, but subscriptions generate 71% of gross profit and the contracts are sold as a single performance obligation spread over three years.
821 words, about 4 min3Conflicting injury and compliance figures and an omitted plant closure in an integrated report
Meridian Water Group publishes an integrated report prepared using the International IR Framework, alongside a separate sustainability report prepared under GRI. The 2025 integrated report presents a lost-time injury frequency rate of 0.41 in the value-creation narrative, while the sustainability report shows 0.63 because it includes contractors.
789 words, about 4 min4One transition scenario, a long-lived asset and a covenant-linked emissions metric
Coastal Utilities reports climate disclosures against the TCFD recommendations. The board has approved horizon definitions: short term of 0 to 3 years, matching the regulatory price-control period; medium term of 3 to 10 years; long term of 10 to 40 years, reflecting the 35-year operating life of its desalination plant.
844 words, about 4 min5Reporting boundary mismatch and a restated intensity target under CDSB guidance
Harbour Cement prepares its climate-related disclosures using CDSB Framework guidance. The group financial statements consolidate 12 wholly-owned plants and equity-account a 45% joint venture grinding mill in Taiwan and a 30% associate.
770 words, about 4 min