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1 CURRICULUM VITAE Personal details Name : Ridzwana Mohd Said Position : Senior Lecturer Address : Department of Accounting and Finance Faculty Economics and Management University Putra Malaysia UPM, Serdang Selangor Darul Ehsan Malaysia Contact No. : (Office) Add : ridzwana@upm.edu.my / ridzwana.ms@gmail.com Academic qualification Doctor of Philosophy (International Islamic University Malaysia) Graduation date: 28 th Jan 2011 Thesis: Usefulness of Environmental Information in Stakeholders Decisions: The Case of Malaysia Master of Accountancy (University Technology MARA, Shah Alam) Graduation date: 4 th June 2002 Dissertation: Factors Affecting Income Smoothing among Malaysian Listed Firms Bachelor of Accountancy (Hons.) (University Technology MARA, Shah Alam) Graduation date: 3 rd April 1999 Diploma in Accountancy (University Technology MARA, Segamat) Graduation date: 26 th October 1996 Interests Research Interests: Corporate social and environmental reporting, Sustainability reporting, Green reporting 1

2 Teaching Interests: Financial Accounting, Management Accounting, Accounting Theory and Practices, Integrated Case Study. Research Activities Co-Researcher Geran Penyelidikan dan Inovasi KUIS Fasa 1, Tahun 2016, 1 Jun May 2017 Title: The Absence of Functional Expense Regarding for Non-Profit Organizations in Malaysia Amount: RM16,000 Project Leader - KPT.P.(S)400-7/2/29-4, Dec 2013 May 2016 Title: Implications of Governance Characteristics on Firms Sustainability Performance Amount: RM58,800 Co-Researcher GP-IPB/2013/ , Nov 2013 Nov 2015 Title: Evaluation on the Potential of Sustainability Supply Chain Adoption for Simultaneous Economics, Environment and Social Gains, Government, Organizations and Communities Amount: RM46,500 Project Leader - UPM RUGS (UPM/700/1/2/RUGS), Oct 2011 Sept 2013 Title: Does Environmental Information Matter to Stakeholders in Malaysia? Amount: RM25,000 Co-Researcher IIUM Research Grants (IFRG ), Title: Environmental Accounting in Malaysia: Its Impact on Corporate Performance Amount: RM15,000 Supervision Refer Appendix 2

3 Publications Journal articles Hussein Ali, H. S., Mohd Said, R., Abdullah, A., & Mat Daud, Z. (2017). The Impact of Organizational Culture on Corporate Financial Performance: A Review. International Journal of Economics, Commerce and Management, 5(8): Abba, M., Mohd Said, R., Abdullah, A., & Mahat, F. (2017). Environmental Operational Performance Effect on Costs of Capital Structure Financing of the Nigerian Listed Manufacturing Companies. International Journal of Accounting and Financial Reporting, 7(1): Yusri, Y., Senik, R., & Mohd Said, R., (2017). Workplace and human capital disclosure in corporate reports: Comparison between government link company (GLC) and non-government link company (Non-GLC). Journal of Advanced Research in Business and Management Studies, 6(2): Mohd Said, R., Lee, L. K., Senik, R., & Yusri, Y., (2016). Quantity and Quality of Environmental Disclosure by Environmental Sensitive Companies in Malaysia. International Business Management, 10(18): Mohd Said, R., Sulaiman, M., & Nik Ahmad, N. N., (2015). Usefulness of Environmental Information to Bank Officers in Malaysia. International Journal of Economics and Management, 9(1): Mohd Said, R., Lim, T.T., Senik, R., Yusri, Y., & Ong, T. S., (2015). The State of Sustainability Disclosure and Effects on Companies Financial Performance. Pertanika Journal of Social Sciences and Humanities, 23(S): Mohd Said, R., Sulaiman, M., & Nik Ahmad, N. N., (2014). Environmental Information Usefulness to Stakeholders: Empirical Evidence from Malaysia. Social Responsibility Journal, 10(2): Kamarudin, F., Md Nassir, A., Yahya, M. H., Mohd Said, R. & Amin Nordin, B. A., (2014). Islamic Banking Sectors in Gulf Cooperative Council Countries: Analysis of Revenue, Cost and Profit Efficiency Concepts. Journal of Economic Cooperation and Development, 35(2): Abdulllah, A., Sulong, Z., & Mohd Said, R. (2014). An Analysis on Ethical Climate and Ethical Judgment among Public Sector Employees in Malaysia. Journal of Applied Business and Economics, 16(2):

4 Htay, S. N. N., Mohd Said, R., & Salman, S. A., (2013). Impact of Corporate Governance on Disclosure Quality: Empirical Evidence from Listed Banks in Malaysia. International Journal of Economics and Management, 7(2): 242. Mohd Said, R., Sulaiman, M., & Nik Ahmad, N. N., (2013). Do Fund Managers Perceive Environmental Information Useful? An Empirical Study in Malaysia. Journal of Cleaner Production, Issue 52: ISI, SCI - Impact factor: Muhamad Sori, Z., Abdul Hamid, M. A., Mohd Nasir, A., Yusoff, A., Hashim, N., Mohd Said, R. and Mat Daud, Z. (2008). Accountability in the Post Malaysian Code on Corporate Governance: The Role of Audit Committee/Independent Directors. European Journal of Economics, Finance and Administrative Sciences, Issue 13: Chapter in a book Lee, A. S, Ong, T. S., & Mohd Said, R., (2016), Environmental Collaboration as Environmental Capabilities and its Relationship with Environmental Innovation and Firm Performance: (Ed., Azmawani Abd Rahman, and Hossein Nezakati), Achieving Sustainability Supply Chain through the Creation of Economic Growth, Environmental Protection & Social Progress. UPM Press. Mat Daud, Z., Chai, F. Y., & Mohd Said, R., (2015), Factors Affecting Auditors Independence: (Ed., Siti Zaidah Turmin, Mohammad Noor Hisham Osman, Zulkarnain Muhamad Sori and Ahmed Razman Abdul Latiff), Issues in Contemporary Accounting and Finance. UPM Press. Mohd Said, R., Senik, R., & Ramli, N. A., (2013), Corporate Social Disclosure of the Construction Sector in Malaysia: (Ed., Ridzwana Mohd Said, Mazrah Malik@Malek and Rosmila Senik), Issues in Financial Reporting. UPM Press, pp Mohd Said, R., & Senik, R., (2012), Islam and The Environment: A Conceptual Overview: (Ed., Zulkarnain Muhamad Sori, Ridzwana Mohd Said, Mazrah Malek, Rosmila Senik), Corporate Governance Practices in Malaysia, UPM Press, pp Mohd Said, R., Amin Nordin, B., & Law, J. J., (2012), Firms Costs of Capital and Environmental Disclosure: Empirical Evidence of Plantation Industry: (Ed., Zaidi Mat Daud, Ong Tze San, Mohammad Noor Hisham Osman), Research in Contemporary Accounting, UPM Press, pp Mohd Said, R., Tan, S. Y., & Mohd Tallaha, A., (2011), Level of Corporate Social Disclosure: Plantation Industry: (Ed., Nur Ashikim Mohd Saat, Zaidi Mat Daud, 4

5 Ong Tze San, Siti Manisah Ngalim), Research in Accounting and Islamic Finance, UPM Press, pp Siew Lian, O., & Mohd Said, R., (2010), The Characteristics of Board of Directors and Companies Financial Performance: The Case of Malaysia: (Ed., Rosmila Senik, Zaidi Mat Daud and Zulkarnain Muhamad Sori), Research in Accounting, UPM Press, II, pp Mohd Said, R. (2010), Usefulness of Social and Environmental Information: Review of Literature: (Ed., Ong Tze San, Lau Yeng Wai and Amalina Abdullah), Accounting Research 2010, UPM Press, pp Mohd Said, R. Sulaiman, M., & Nik Ahmad, N. N., (2008), Usefulness of Environmental Information in Stakeholders Decision Making: The Case of Malaysia: (Ed., Nor Aziah Abu Kasim and Hashanah Ismail), Selected Reading in Accounting, UPM Press, pp Conference / Seminar papers Mohd Said, R., Lai, Y. T., & Kamarudin, F., (2017), Corporate Determinants of Greenhouse Gas Emission Disclosure by Companies in Malaysia, Intervarsities Multidisciplinary International Conference (IMICO) 2017, Vistana Kuantan City Centre, Kuantan, Malaysia, April Mohd Said, R., Tan, J. X., & Kamarudin, F., (2016), E-Corporate Social Responsibility in Companies Listed on FTSE4Good Bursa Malaysia Index, Proceedings of 4 th International Conference on Accounting, Business and Economics (ICABEC) 2016, Primula Beach Hotel, Malaysia, August Mohd Said, R., Tan, P. X., Senik, R., & Nahar, H. S., (2016), Corporate Governance Characteristics and Sustainability Reporting, Proceedings of International Social Science Conference (issc) 2016, Equatorial Hotel Penang, Malaysia, April Teck Shen, L., Mohd Said, R., & Htay, S. N. N., (2014), Corporate Governance Characteristics and Social Reporting: Empirical Evidence from Malaysia, Proceedings of Technology, Science, Social Sciences, Humanities International Conference (TeSSHI) 2014, One Hotel Helang, Langkawi Kedah, Malaysia, 5-6 November Liu Kim, L., Mohd Said, R., & Senik, R., (2014), Environmental Disclosure of Environmental Sensitive Companies in Malaysia, Proceedings of Terengganu International Business and Economics Conference (TiBEC) 2014, Primula Beach Hotel, Terengganu, Malaysia, September

6 Mohd Said, R., Sulaiman, M., & Nik Ahmad, N. N., (2013), Importance of Environmental Disclosure: Differences in Perceptions between Muslim and non- Muslim Fund Managers, Proceedings of The 5 th Islamic Economic System Conference (iecons) 2013, Kuala Lumpur, Malaysia, 4-5 September Mohd Said, R., Sulaiman, M., & Nik Ahmad, N. N., (2013), Environmental Information Usefulness: Bank Officers Perceptions in Malaysia, Proceedings of International Conference on Business and Economic Research (ICBER2013), Bandung, Indonesia, 4-5 March Mohd Said, R., Sulaiman, M., & Nik Ahmad, N. N., (2012), The Effect of Environmental Information in Stakeholders Decisions: Empirical Evidence from Malaysia, Eurasia Business and Economics Society (EBES2012), Istanbul, Turkey, May Mohd Said, R., Sulaiman, M., & Nik Ahmad, N. N., (2011), Does Environmental Information Matter to Fund Managers?, International Management Conference 2011 (IMaC2011), Convention Centre, Taman Tamadun Islam, Kuala Terengganu, Malaysia, April Mohd Said, R., (2009), Usefulness of The Social and Environmental Information: Review of Literature, Seminar FEP 2009, Avillion Admiral Cove Hotel, Negeri Sembilan, Malaysia, 1-3 December. Mohd Said, R., Sulaiman, M., & Nik Ahmad, N. N., (2008), Stakeholders Perceptions of Environmental Information Disclosure: The Case of Malaysia, Seminar FEP 2008, Mahkota Hotel, Melaka, Malaysia, December. (Seminar FEP 2008 Best Paper Award) Mohd Said, R., Sulaiman, M., & Nik Ahmad, N. N., (2007), Environmental Information Usefulness in Stakeholders Decision-Making: The Case of Malaysia, Seminar FEP 2007, Swiss Garden Damai Laut Resort, Lumut, Perak, Malaysia, 4-6 December. Editorial Credits Mohd Said, R., Malik@Malek. M. & Senik, R. (2013). Issues in Financial Reporting. Serdang: UPM Press: ISBN Muhamad Sori, Z., Mohd Said, R., Malek, M. & Senik, R. (2012). Corporate Governance Practices in Malaysia. Serdang: UPM Press: ISBN

7 Ad hoc Reviewers Reviewer for Journal of Cleaner Production, Pertanika, International Journal of Economics and Management, Asian Journal of Case Research. Professional Consultation Works/Industry Linkages Researcher Cum Consultant for Tabung Haji (TH) PUTRA case study project (2014) Researcher Cum Consultant for Petronas Leadership Center (PLC) advising on preparing a research proposal (2014) 7

8 Appendix Doctor of Philosophy Name Commence Title Status Remark Javad Namdar SEM I 2012/13 Main Monetizing the external greenhouse gas emission costs in Malaysia Completed proposal defense (May 2015) Umayal A/P Kasi SEM I 2012/13 The impact of debt and equity financing structure of Shariah and non-shariah companies on companies performance during economic crisis VIVA (2016) Co- Lee Ah Suat (SGS) Sustainability performance measurement Completed proposal defense (May 2016) Co- Fakarudin bin Kamarudin SEM II 2012/13 Revenue efficiency of the Islamic vs. conventional banks: Does country governance matter? Graduated (July 2015) Co- Magaji Abba SEM II 2013/14 Effect of environmental performance and disclosures on capital structure financing of Nigerian listed companies Graduated (August 2017) Main Lee Ting Tan SEM II 2014/15 (SGS) Hosni Hussein Ali SEM I 2014/15 Relationship between disclosure of CSR and financial performance in listed companies in Palestine On-going Completed proposal defense (Mar 2017) Co- Main Jeya Santhini Appannan SEM II 2015/16 (SGS) Green reporting On-going Main Master of Science Name Commence Title Status Remark Siti Norain binti Norman An exploration factors that motivate accounting and business faculty to conduct research in Malaysia VIVA (Feb 2017) Co- N.T. Shanmuganathan A/L Thilaiampalam SEM I 2014/15 Organisational ethical climate and ethical decision making Completed proposal defense (Feb 2017) Main Ozigi Obeitoh SEM II Effect of corporate sustainability Submitted Main 8

9 2014/15 initiatives in employees, social capital on corporate performance of companies in Malaysia for VIVA (Sept 2017) Md Reaz SEM I 2015/16 (SGS) The effect of foreign exchange rate volatility on foreign trade financial performance of listed companies in Malaysia Submitted for VIVA (August 2017) Co- Master of Business Administrations (MBA) Name Title Status Remark Nadya Salum Abdallah Management of Accounts Receivable and Its Effect on Organization Performance: A Study of Said Salim Bakhresa & Co. Ltd Tanzania Graduated Main Dahmaraj A/L Duraisingam Corporate Social Responsibility in Rural Developments Graduated Main 9