- IFRS Foundation AEP
- 100% HRDF-Claimable*
- IFRS S1/S2 Readiness
- In-house or On-Demand
Transform ESG compliance into your firm's competitive advantage.
*Subject to HRD Corp eligibility, levy balance, grant approval, and applicable scheme requirements.
Nusan Advisory Sdn Bhd
IFRS Foundation FSA®
IFRS S1 & S2
HRD Corp Ready
The NSRF mandate is here. Is your organisation ready?
On 24 September 2024, the Securities Commission Malaysia confirmed that all listed issuers on Bursa Malaysia’s Main and ACE Markets, plus large non-listed companies with annual revenue of RM2 billion or more, must adopt the IFRS Sustainability Disclosure Standards (IFRS S1 and S2) on a phased basis.
About 130 large listed issuers, representing over 80% of Bursa Malaysia’s market capitalisation, begin their IFRS S1/S2 journey in 2025, with first reports due in 2026.
Full adoption, including reasonable assurance on Scope 1 and 2 emissions and Scope 3 disclosure, takes effect for Group 1 entities from reporting periods beginning on or after this date.
For Bursa PLCs, this is no longer future-facing.
It is a board, finance, sustainability, risk, and data-readiness priority today. We don’t just advise; we equip your team to own your ESG journey, turning a compliance burden into a strategic advantage: disclosures that are practical, finance-linked, and investor-grade.
Nusan Advisory Sdn Bhd
Nusan Advisory is a specialised ESG consultancy dedicated to accelerating Malaysia’s sustainable transition. We deliver tailored training that bridges the ESG maturity gap between large corporations, their supply chains, and the professionals inside them. For PLC clients, we support quality sustainability reporting, ESG adoption roadmaps, and strategic guidance toward top FTSE4Good Bursa Malaysia ratings and international certifications.
Our track record includes training 12 Bursa-listed PLCs in sustainability report curation and ESG working-group capability building across Main Market and ACE Market companies in diverse sectors.
ESG working-group training session
Why IFRS FSA accreditation for your ESG working group?
Navigate the regulatory landscape
Integrate into financial analysis
Lead on disclosure
Enhance credibility
Accelerate growth
8,000+ candidates
A progressive path to complete competence.
Level I: Principles & Regulatory Landscape
Introduces the global sustainability disclosure ecosystem and the foundations of sustainability accounting:
- Why standardised disclosure exists: investor demand and the limits of traditional financial reporting
- Materiality: how it is defined and applied across the IFRS Standards, GRI, and ESRS
- The sustainability information value chain: standard-setters, regulators, and data providers
- The IFRS Sustainability Disclosure Standards (S1 & S2): core content and conceptual foundations
- The ISSB standard-setting process, including SASB Standards, SICS®, and the TCFD framework
- How companies disclose, and how investors use sustainability information across markets
- The role of governance, internal controls, and third-party assurance
Assessment:
- 110 multiple-choice questions
- 2 hours assessment
Level II: Application & Financial Integration
Applies sustainability accounting to practical, case-based scenarios:
- Identify a company's material sustainability issues from its industry and operating context
- Evaluate how a sustainability issue affects a company using the five factors
- Normalise ESG data and analyse the spread of industry performance for fair peer comparison
- Characterise financial impact: risks and opportunities, and their likelihood, timing, and magnitude
- Connect SASB metrics to channels of financial impact: revenue, expenses, assets, liabilities, cost of capital
- Translate performance into valuation adjustments using discounted cash flow (DCF) and scenario analysis
Assessment:
- 55 multiple-choice questions linked to 13 mini case studies
- 2 hours assessment
Why an IFRS Foundation Approved Education Provider matters.
Curriculum integrity
Training aligned with the official IFRS Foundation FSA syllabus, so your team learns exactly what the exams require.
Quality assurance
AEP status is granted only to proven providers with mature practices and standard-aligned courses.
Exam readiness
As an AEP, we provide exam vouchers and preparation that map directly to the official FSA examinations.
Global recognition
Training from an IFRS Foundation AEP carries weight with the credentialing body itself.
100% HRDF-claimable*
Training fees and official examination registration are bundled into one professional certification programme eligible for HRD Corp claims under the right corporate pathway.
*Subject to HRD Corp eligibility, levy balance, grant approval, and applicable scheme requirements. Employers must hold a valid HRDF levy account with sufficient balance to claim funding.
Lead trainer / practitioner
Learn from active practitioners, not abstract theory.
Your team learns directly from a senior ESG practitioner team that prepares investor-grade sustainability statements for major regional corporations across Singapore, Malaysia, and Indonesia. Our trainers translate complex ESG frameworks into clear, implementable, practical steps for working teams.
Trainer Team credentials at a glance
- HRD Corp Accredited Trainer
- GRESB Certified Professional
- GRESB Official APAC Partner, founded by 150 global investor members including BlackRock and UBS
- 30+ sustainability reports delivered (2021–2025) across the region
- 12 Bursa-listed PLCs trained in sustainability reporting (as of 2026) with significant improvement in FTSE4Good score (eg. improve from 2.3 to 3.0 within just one reporting cycle)
- Experienced in EcoVadis assessment, used by 150,000+ companies worldwide
“The Nusan team didn’t just teach the framework; they demystified the data integration. This is exactly what our department needed to confidently tackle our FY2025 reporting.”Sustainability Lead, Malaysian PLC
A structured preparation ecosystem.
The Hub
A premium learning community with searchable resources, peer networking, structured weekly Q&A, and revision support.
The Spoke
WhatsApp-based reminders, broadcast updates, and quick coordination to keep busy professionals on track.
Exam Clinics
Monthly readiness workshops focused on exam strategy, question practice, common pitfalls, and confidence-building.
Scaled for your team's success.
Choose the pathway that matches your team’s readiness, timeline, and reporting responsibilities. Most corporate teams enrol a group of staff and claim under HRDF; the guide below sets the scope, and your exact quotation is confirmed after a short inquiry.
🦅 Early Bird: limited to the first 20 enrolments. Secure your team’s advantage before the reporting cycle compresses your timeline.
Level I Only
Best for professionals building a shared foundation in sustainability accounting and IFRS S1/S2 disclosure principles.
- On-demand Level I training
- Hub + Spoke access
- Official exam registration
→ Pricing tailored to your group & HRDF claim
Level II Only
Best for candidates who have passed Level I and are ready to apply sustainability accounting to case-based analysis.
- On-demand Level II training
- Case-study practice
- Monthly exam clinic access
- Official exam registration
→ Pricing tailored to your group & HRDF claim
MOST POPULAR
Complete Bundle: Level I + II
Best for corporate teams building complete internal FSA capability, foundation to application.
- Full Level I + II pathway
- Learning community access
- Exam readiness clinics
- Corporate HRDF documentation support
- Official exam registration for both levels
→ Pricing tailored to your group & HRDF claim
Training-only options (without exam registration) are available on proof of independent exam registration. Final scope, taxes where applicable, and HRD Corp approval are confirmed in your quotation.
From first enquiry to HRDF claim, fully supported.
Enquire
Tell us your team size and target levels via the inquiry form.
Meet online
A short call to confirm scope, timeline, and readiness.
Receive a proposal
Including the full fee breakdown and HRDF documentation pack.
Sign & claim
We prepare the HRDF submission and manage onboarding, platform access, coordination, and exam registration.
Just 1–2 people? Individuals are best served by our on-demand pathway, so enquire and we’ll point you to it. Group cohorts (a department or working group) unlock corporate bulk pricing and full HRDF support.
Upskill your entire department seamlessly.
Buy 9 programmes, get 1 free.
Available for HRDF-claiming corporate clients. A single candidate taking both levels counts as two programme enrolments.
Turnkey document pack
We supply HR with a standardised pack: course syllabus, trainer credentials, HRDF course details, quotation, and fee breakdown.
Guided submission
Your organisation applies for the grant via your HRD Corp levy account using our checklist and prepared documentation.
We handle the rest
Once approved, we manage onboarding, learning-platform access, programme coordination, and official exam registration.
Frequently asked questions.
Are the official IFRS Foundation exam fees included?
Yes. Our certification packages include official IFRS Foundation exam registration for the selected level(s). Retakes, rescheduling, taxes, or third-party charges are not included unless stated in your quotation.
How much study time should my team allocate?
The average candidate spends 30–50 hours preparing per exam. Our structured programme helps your team use that time efficiently with targeted learning and revision support.
How long do participants have access to the Hub, Spoke, and materials?
Full access throughout the preparation period, with continued community support and resources until examinations are completed.
Is this programme fully HRDF-claimable?
Yes. Training fees and official exam registration can be structured for eligible HRD Corp claims. Final claimability depends on HRD Corp approval and employer eligibility, and we provide full documentation support.
Who should attend?
ESG working-group members responsible for sustainability reporting; finance and accounting professionals involved in disclosures; risk teams integrating climate and sustainability risks; corporate strategy professionals driving ESG integration; and anyone involved in data collection, reporting, or disclosure preparation.
Can candidates take Level II before Level I?
No. Candidates must pass Level I before registering for Level II.
Can this be delivered for an in-house corporate cohort?
Yes. We offer customised in-house training for corporate teams. Enquire to discuss your organisation’s needs and timeline.
Ready to empower your team from within?
Book a free consultation. Not sure which pathway fits? Our programme advisors will help you:
- Assess your team's current ESG capability
- Recommend the optimal certification pathway
- Explain the HRDF claim process
- Provide a customised quotation
- Answer your questions about IFRS S1/S2 readiness
Tell us about your team
No online payment. We’ll reply to arrange a short online meeting and prepare your proposal.
Early-bird pricing is limited to the first 20 enrolments. Don’t wait until the reporting cycle compresses your timeline.