Independent Third Party Assurance

IRAS affords provision of third-party assurance over the Environmental, Social & Governance (ESG)/Sustainability content within Integrated Annual Reports, in line with local and international best practice, including:


  • AccountAbility’s AA1000AS Assurance Standard

  • AccountAbility’s AA1000SES Stakeholder Engagement Standard

  • International Integrated Reporting Committee (IIRC) <IR> Framework

  • UN Sustainable Development Goals (SDGs)

  • International Council on Metals & Mining (ICMM) Sustainable Development Framework

  • Global Reporting Initiative (GRI) Guidelines

  • King Code of Corporate Governance (King IV)

  • IRAS’s own Sustainability Data Transparency Index (SDTI)


Over the past 22 years, IRAS – and/or Michael H. Rea as a Lead Assurer with PWC, KPMG and (IRAS pre-2011) – has completed 98 assurance engagements to a wide array of local and international companies in 19 countries across various industry sectors, inclusive of 156 site visits to test data systems and controls at operational facilities (for Group consolidation and report testing purposes).

IRAS - Map of Assurance Engagements - Ma

The provision of independent third-party assurance (ITPA) over the sustainability content within Integrated Annual Reports...


The following is our history of assurance engagements:

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