discrimination, or abuse by employees. (iii) The average length of time it takes for the issuer to resolve covered discrimination and harassment claims. (C) Inclusion of related entities (i) In general In making any disclosure under this paragraph, the issuer shall disclosure such information with respect to itself as well as any parent, subsidiary, or affiliate. (ii) Data format In making any disclosure under this paragraph, the issuer shall report each of the following sets of data: (I) In an aggregated format including the disclosures with respect to the issuer and all parents, subsidiaries, and affiliates of the issuer. (II) The aggregate of the disclosures for all parents, subsidiaries, and affiliates of the issuer. (III) Separate disclosures for the issuer and each parent, subsidiary, or affiliate. (2) Attestation requirement Each issuer required to file an annual or quarterly report under subsection (a) shall include with such report a separate attestation by the general counsel, the chief financial officer, the chief executive officer, and each member of the board of directors of the issuer that the issuer— (A) has in place policies and systems to ensure that the management of the issuer is aware of the requirements of this subsection, section 14C, and section 14D, and any rules issued thereunder