; (vi) due diligence and practices regarding supply chain management, including environmental, human rights, and worker compensation considerations; and (vii) tax practices of entities in which the plan invests, including international tax avoidance strategies and tax payment disclosure. (3) Compliance audit (A) In general Each registered investment adviser shall contract with an auditor (as described in rule 2–10 of section 210.01 of title 17, Code of Federal Regulations) to perform an annual evaluation of the adviser’s compliance with the sustainable investment policy filed with the Commission. (B) Report An auditor performing an evaluation under subparagraph (A) shall file, and make publicly available, a report on such evaluation to the adviser and the Commission. (4) Fiduciary safe harbor The Commission may, by order, determine that an investment adviser has not breached its fiduciary duty with respect to consideration of factors outlined under this subsection if the investment adviser is in compliance with this subsection. .