In operation since January 2009, IRAS is a very small yet highly impactful niche/boutique advisory and assurance services provider focussing primarily on the provision of independent third-party assurance over the Environmental, Social and Governance (ESG) (or "Sustainability") content within integrated annual reports. IRAS is passionately driven by Michael H. Rea, the Managing Partner and Lead Certified Sustainability Assurance Practitioner (CSAP). Over the past 23 years, Michael has continued to learn and grow with the evolution of integrated reporting and sustainability assurance, developing an experience statement that includes the completion of 105 assurance engagements in 20 countries, the authorship of more than a dozen Integrated Annual, Sustainability and/or ESG & Climate Change reports, and countless sustainability-related projects throughout South Africa and around the world. Having worked with clients representing a diversity of industry sectors, Michael has spent the past 13 years developing IRAS into one of SA's leading sustainability consultancies.