; (ii) policies and practices about how performance, productivity, and sustainability are considered when setting pay and making promotion decisions; 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. . 3. Backstop If, 2 years after the date of the enactment of this Act, the Securities and Exchange Commission has not issued rules required under section 13(s)(2) of the Securities Exchange Act of 1934, as added by section 2, and until such rules are issued, an issuer shall be deemed in compliance with section 13(s) of the Securities Exchange Act of 1934 if disclosures set forth in the annual report of such issuer satisfy the public disclosure standards of the International Organization for Standardization’s ISO 30414, or any successor standards for external human capital reporting, and as supplemented or adjusted by such rules, guidance, or other comments from the Commission. 4. SEC study (a) Study The Securities and Exchange Commission shall conduct a study about the value to investors of— (1) information about the human rights commitments of issuers of securities required to file annual reports under section 13(a) of the Securities Exchange Act of 1934, including information about any principles used to evaluate risk, constituency consultation processes, and supplier due diligence; (2) information about violations, by issuers of securities required to file annual reports under section 13(a) of the Securities Exchange Act of 1934, of the Fair Labor Standards Act of 1938; (3) disaggregating the information requested in section 13(s) of the Securities Exchange Act of 1934 based on relevant workforce subgroups, including— (A) full-time employees; (B) part-time employees; (C) contingent workers