; and (iii) policies and practices relating to any incentives and bonuses provided to employees below the named executive level and any policies or practices designed to counter any risks create by such incentives and bonuses. (H) Workforce recruiting, including information about the quality of hire, new hire engagement rate, and new hire retention rate. (4) Environmental, social and governance disclosures With respect to an accelerated filer, the disclosures required under this paragraph are disclosures that satisfy the recommendations of the Task Force on Climate-related Financial Disclosures of the Financial Stability Board as reported in June, 2017. (5) Federal aid disclosures With respect to an accelerated filer, the disclosure required under this paragraph is a description of how the Federal aid related to COVID–19 received by the corporation is being used to support the corporation’s employees. (6) Disclosures of financial performance on a country-by-country basis (A) In general With respect to an accelerated filer, the disclosures required under this paragraph are the following: (i) Constituent entity information Information on any constituent entity of the corporation, including the following: (I) The complete legal name of the constituent entity. (II) The tax jurisdiction, if any, in which the constituent entity is resident for tax purposes. (III) The tax jurisdiction in which the constituent entity is organized or incorporated (if different from the tax jurisdiction of residence). (IV) The tax identification number, if any, used for the constituent entity by the tax administration of the constituent entity's tax jurisdiction of residence. (V) The main business activity or activities of the constituent entity. (ii) Tax jurisdiction Information on each tax jurisdiction in which one or more constituent entities is resident, presented as an aggregated or consolidated form of the information for the constituent entities resident in each tax jurisdiction, including the following: (I) Revenues generated from