A Microsoft file hosting and synchronization service.
The icon shown has two distinct elements:
The small arrow in the lower-right corner is the standard Windows shortcut indicator.
The chain/link symbol on the folder indicates that the folder represents a shortcut/link to another location.
In the OneDrive context, a folder with the link/chain overlay can indicate a shortcut to a shared folder that has been added to OneDrive. This is different from the normal OneDrive synchronization-status icons.
For the list of icons and their descriptions, refer to https://support.microsoft.com/en-us/onedrive/what-do-the-onedrive-icons-mean
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hth
Marcin