This guide is one of a series written by the Equality and Human Rights Commission (the Commission) to explain how public authorities can meet the requirements of The Equality Act 2010 (Specific Duties) (Scotland) Regulations 2012 as amended. This guide aims to help listed public authorities subject to the public sector equality duty to implement the duty as it relates to assessing impact. The guide provides more detailed advice to supplement the information set out in the Essential Guide to the Public Sector Equality Duty.