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Could you explain "as are compliance and reporting objectives." grammatically in the below sentence? What is the grammatical role of "as" in this case?


Objectives such as improving business effectiveness are included, as are compliance and reporting objectives.


quoted from;
https://www.ifac.org/system/files/publications/...

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Could you explain "as are compliance and reporting objectives." grammatically in the below sentence?  What is the grammatical role of "as" in this case?


Objectives such as improving business effectiveness are included, as are compliance and reporting objectives.


quoted from;
https://www.ifac.org/system/files/publications/files/internal-controls-a-revie.pdf
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