International Journal of Business and Society, Vol. 23 No. 3, 2022, 1443-1461 THE RELATIONSHIP BETWEEN ISLAMIC CORPORATE GOVERNANCE, HUMAN GOVERNANCE, USAGE OF INFORMATION TECHNOLOGY AND SUSTAINABILITY REPORTING: COMPARISON OF SHARIAH COMPLIANT COMPANIES IN MALAYSIA AND INDONESIA Hasnah Haron § Faculty of Economics and Muamalat, Universiti Sains Islam Malaysia, Bandar Baru Nilai, 71800 Nilai, Negeri Sembilan Idris Gautama So Management Department, Binus Business School, Bina Nusantara University, Jakarta 11480, Indonesia Anderes Gui School of Information Systems, Bina Nusantara University, Jakarta 11480, Indonesia Synthia Atas Sari Management Department, Binus Business School, Bina Nusantara University, Jakarta 11480, Indonesia Nathasa Mazna Ramli Faculty of Economics and Muamalat, Universiti Sains Islam Malaysia, Bandar Baru Nilai, 71800 Nilai, Negeri Sembilan Nurul Nazlia Jamil Faculty of Economics and Muamalat, Universiti Sains Islam Malaysia, Bandar Baru Nilai, 71800 Nilai, Negeri Sembilan ABSTRACT This study aims to evaluate the relationship between Islamic corporate governance (ICG), human governance (HG), and information technology (IT) usage on sustainability reporting (SR) by investigating Shariah compliant companies in Malaysia and Indonesia. Data was collected from 68 manufacturing Shariah compliant companies’ annual reports for Malaysia, and 70 manufacturing Shariah compliant companies’ annual reports for Indonesia, for the year ended 2019. Descriptive and multiple regression analysis was used to analyse the data. The study found that HG Index and IT Usage Index were positive and significantly related to sustainability reporting for Shariah companies in both countries. However, ICG was not found to be significantly related to sustainability reporting for Shariah companies in Malaysia and Indonesia. This could be because the study focuses only on manufacturing companies, and in Malaysia and Indonesia, only about 24% of the companies and 13% of the companies respectively, have an ICG structure in place. The study § Corresponding author: Faculty of Economics and Mualamat, Universiti Sains Malaysia, Bandar Baru Nilai, 71800 Nilai, Negeri Sembilan, Malaysia. Tel no: +60124092755; E-mail: hasnahharon@usim.edu.my