This is the second publication exploring how CoST can add value to infrastructure transparency in high income countries. Focused on Scotland, this provides a rigorous examination of how Scottish institutional innovations are embracing transparency, participation and accountability. It finds that Scotland has made significant reforms to advance transparency over the past 15 years, but further strides could be made by adopting core features of CoST. Furthermore, if Scotland were to join CoST it would provide an opportunity for shared learning between Scotland and CoST members, where Scotland could share lessons from its journey to a high level of infrastructure transparency and accountability to an international stage.