WINGS is constantly updating this file to eventually include all reporting requirements around the world. That said, the “Gold Standard” is to report to the appropriate authorities all allegations of abuses to anyone 18 years or under.
Here are the legal mandates by jurisdiction: https://docs.google.com/spreadsheets/d/1ScEP5NAJhze7kuKWpyqYGv5zHfnRwCSpf1AWuJjOLrc/edit#gid=0
WINGS for Truth 
In Scotland we work to the following pieces of legislation.
National Guidance for child protection in Scotland 2021
Children Scotland Act 1995
Getting it right for every child (GIRFEC) 2018
Everyone has a responsibility to report to authorities