o The NAP specifies the general need for non-financial disclosure, citing the transposition of the EU 95/2014. It references the following standards when encouraging companies to disclose non-financial information: UNGP Reporting Framework, the OECD Guidelines on Multinational Enterprises, Tripartite ILO Declaration, the Eco-Management and Audit Scheme (EMAS), the UN Global Compact, ISO26000 and GRI. o Additionally, the NAP intends to strengthen the implementation of socially responsible public procurement rules, which will involve a non-financial disclosure component, among others.