Sec. 4. SEC study
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In this section, the terms Commission and issuer have the meanings given those terms in section 3(a). The Commission shall conduct a study about the value to investors of— information about the human rights commitments of issuers required to file annual reports under section 13(a) of the Securities Exchange Act of 1934 ( 15 U.S.C. 78m(a) ), including information about any principles used to evaluate risk, constituency consultation processes, and supplier due diligence; with respect to issuers required to file annual reports under section 13(a) of the Securities Exchange Act of 1934 ( 15 U.S.C. 78m(a) ), information about— violations of the Fair Labor Standards Act of 1938 ( 29 U.S.C. 201 et seq.) by those issuers; and workforce culture and empowerment, including information about— policies and practices of each such issuer relating to freedom of association and work-life balance initiatives; any incidents of verified workplace harassment in the previous 5 fiscal years of each such issuer; and the policies and practices of each such issuer relating to employee engagement and psychological wellbeing, including management discussion regarding— the creation of a culture of lifelong learning; fostering a sense of purpose in the workforce; trust in management; and a supportive, fair, and constructive workplace; disaggregating the information required to be disclosed under subsection
(s)of section 13 of the Securities Exchange Act of 1934 ( 15 U.S.C. 78m ), as added by section 2 of this Act, based on relevant workforce subgroups, including— full-time employees; part-time employees; contingent workers; and company management; and surveys regarding employee satisfaction and engagement. Not later than 1 year after the date of enactment of this Act, the Commission shall submit to Congress a report that contains the results of the study required to be conducted under subsection (b).
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