; and (2) the efforts undertaken, progress achieved, and any next steps planned by either the United States or the Government of Burma with respect to— (A) the elements in section 401(b) ; (B) the promotion of accountability and transparency, including through the collection, verification, and publication of beneficial ownership information related to extractive industries; and (C) the promotion of best practices regarding— (i) environmental conservation, management, and planning; (ii) social impact assessments, including social and cultural protection and free, prior, and informed consent and meaningful participation of local populations, particularly minority ethnic nationalities; and (iii) avoidance of displacement of local populations without meaningful consultation and consent, harm mitigation, and compensation.