A cross-reference table (see Chapter cross-references with different standards used: The NFPS (Non-Financial Performance Statement) law, presented in Section 3.2; The Disclosure regulation, which introduces transparency requirements for financial market players regarding the integration of sustainability risks in their investment process, consideration of the negative impacts of their investment decisions and financial products that “promote environmental or social characteristics” or have a “sustainable investment objective”; Article 173 of the law on the Ecological and Energy Transition, which establishes the duties of disclosure for institutional investors regarding their management of climate-related risks, and more generally the inclusion of environmental and social parameters in their investment policy; The TCFD (Task Force on Climate-related Financial Disclosures) which includes 4 guidelines to reinforce transparency on the consideration of climate issues within businesses; The Global Reporting Initiative standards, an international reference framework for non-financial reporting.