A cross-reference table (see Chapter cross-references with different standards used: the NFPS (Non-Financial Performance Statement) law,• presented in Section 3.2; 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.