The credential for the disclosure era: two exam levels on the link between sustainability information and financial performance, run by the IFRS Foundation — natural companion to ISSB/CSRD reporting work.
Key facts
Duration
12 months (1 year)
Language
English (also Japanese, Chinese, Spanish)
Format
Online
Tuition
1,100 USD total
Intake
Enrol any time
Application deadline
Register year-round via Pearson VUE; exams sit in three testing windows a year (Jan-Feb, May-Jun, Sep-Oct). Verified Sep 2026.
From ifrs.org: Level I USD 450 + Level II USD 650 (non-members; ~USD 1,100 total). Income-based accessible pricing: as low as USD 190 + 260 in low-income countries.
Curriculum modules
Level I — Principles of sustainability accounting and materiality.
Level II — Application: using standards in analysis and disclosure.
Admission requirements
No formal prerequisites — aimed at finance, accounting and sustainability professionals
Two exam levels, both scheduled on demand
Career destinations
Sustainability Reporting Analyst — Corporate
ESG Data & Disclosure Specialist — Finance & assurance
Fees and deadlines change every year: always confirm them on the official page before applying.
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