4 - COMPLIANCE WITH THE GUIDANCE
4.1 The Scottish Ministers will expect listed authorities to comply with the approaches outlined in this guidance and to actively demonstrate compliance. At a minimum, relevant listed authorities will be expected to incorporate information demonstrating their compliance in their Annual Reports. Authorities may consider additional means of demonstrating compliance.
4.2 Where a listed authority does not comply with this guidance, the Scottish Ministers may require it to provide a written explanation of why it has not done so and may publish this explanation. This requirement is set out at section 113 (subsections 6-7) of the Act.
4.3 The Scottish Ministers may also issue further guidance from time to time about the duties imposed by section 112 and will keep this guidance under review in the light of experience.