The French “energy transition” Law dated 17 August 2015 (law n° 2015-992) and the Decree n°2015-1850 dated 29 December 2015 created new reporting obligations regarding the considerations for environmental, social and governance principles in the investment policy of a fund. The information shall now include the means implemented to contribute to energy transition. Please note that the obligations from the new regulation shall be included in the annual report for 2016 (i.e. by June 30, 2017).