14Preparation of environmental report
(1)In relation to any qualifying plan or programme, the responsible authority shall secure the preparation of an environmental report.
(2)The report shall identify, describe and evaluate the likely significant effects on the environment of implementing—
(a)the plan or programme; and
(b)reasonable alternatives to the plan or programme,
taking into account the objectives and the geographical scope of the plan or programme.
(3)The report shall include such of the information specified in schedule 3 as may reasonably be required, taking account of—
(a)current knowledge and methods of assessment of environmental matters;
(b)the contents of, and level of detail in, the plan or programme;
(c)the stage of the plan or programme in the decision-making process; and
(d)the extent to which any matters to which the report relates would be more appropriately assessed at different levels in that process in order to avoid duplication of the assessment.
(4)Information referred to in schedule 3 may be included in the report by reference to relevant information obtained at other levels of decision-making or through Community legislation.
(5)The Scottish Ministers may by order modify schedule 3.