http://www.legislation.gov.uk/asp/2026/7/section/4/enactedCommunity Wealth Building (Scotland) Act 2026enKing's Printer for Scotland2026-03-25 4 1 The Scottish Ministers must, as soon as reasonably practicable after the end of each reporting period— a prepare a report setting out— i the steps they have taken in the reporting period in respect of each measure included in the community wealth building statement, ii the impact of the community wealth building statement and the measures set out in the statement in delivering the aims specified in section 1(2), iii the steps they have taken in the reporting period to keep the community wealth building statement under review, b publish the report in such manner as they consider appropriate, and c lay a copy of the report before the Scottish Parliament. 2 The Scottish Ministers may by regulations specify further details about the format of the report to be published under subsection (1)(b). 3 Regulations under subsection (2) are subject to the affirmative procedure. 4 In this section, “reporting period” means— a the period of 5 years beginning with the day on which the community wealth building statement was first published, b each subsequent period of 5 years.