Ms Fatimah Zainudin

• Corporate Social and Environmental Reporting (CSER)
• Comparative Financial Reporting
• Environmental policy and decision making
• Implications of web based reporting
• Narrative reporting

Fatimah¡¯s research focuses on two key areas:

Corporate Social and Environmental Reporting (CSER): what motivates corporate managers in their reporting decisions; what is actually reported compared to what should be reported (GRI and other framework); how useful the information is to users.

Comparative Financial Reporting: international comparative analysis of financial reporting with a primary focus on CSER; reporting by companies in developed and developing economies.

She is currently working on a research project titled "Determinants of the quality of corporate social and environmental reporting: A comparative international study".

This investigates the motivation of reporting decisions through an analysis of how reporting varies with firm characteristics that may have a bearing on managers' decisions (e.g. business sector, firm size, legal/regulatory environment, reporting culture).

This focuses on different business sectors, especially utilities companies, as these are generally already subject to some form of regulation.