IBAU is a fictional company seen in Infamous 2.
IBAU is an industrial company providing several products to New Marais. Their gas tanks can be seen spread around Gas Works and can be used as explosives. IBAU was not only producing gas to New Marais, but was also dominant in the industrial and manufacturer areas.
There is a giant IBAU sign on one of the buildings and even the Ice Tower has IBAU written on it. IBAU does not serve any role in the story, but it is seen all around New Marais.