ETI-24 Under Consideration

Duty of Disclosure Legislation

Edinburgh Tram Inquiry · Edinburgh Tram Inquiry Report · Issued 12 September 2023 · Addressed to: Scottish Government

Source — verbatim from the inquiry

Inquiry recommendation

Scottish Ministers should consider the need for legislation to impose a similar duty of disclosure to that owed by policyholders to their insurers upon a company, its directors, employees or consultants and upon a local authority and its officials towards representatives of OGC or Audit Scotland undertaking any review of a publicly funded project.

Edinburgh Tram Inquiry, Edinburgh Tram Inquiry Report · 12 Sep 2023 Source PDF →

Published evidence summary

Publicly available evidence relating to this recommendation:

- In November 2023, the Scottish Government stated it was "giving careful consideration" to the recommendations about provisions for misleading evidence (Transport Secretary Statement on Edinburgh Tram Inquiry Report, Scottish Government, 2 November 2023).
- No published decision on whether to introduce legislation imposing a duty of disclosure upon companies, directors, and local authority officials towards audit and review bodies has been identified to March 2026.

Response — verbatim from government

Scottish Government

The Scottish Government stated it is 'giving careful consideration' to recommendations about provisions for misleading evidence. Source: Transport Secretary Statement, 2 November 2023.

Scottish Government · 2 Nov 2023 Written response →

Evidence trail — what's actually happened since

No published activity has been recorded against this recommendation yet.

Each entry above links to a primary source — gov.uk written statement, consultation response document, or inspection report. The Index does not characterise government intent; it tracks what has been published.

How this page is built

Source and Response are verbatim from primary documents. The Evidence trail records published activity since — written statements, consultation outcomes, inspection findings, parliamentary references. The Index does not paraphrase or characterise intent; it tracks what has been published. Where the evidence is the absence of action (a missed deadline, a slipped timetable), that absence is documented from primary sources rather than inferred.

This recommendation's data is verified periodically against primary sources. The Index is monitored for staleness weekly.