In deciding whether to issue an environmental enforcement order to a related person of a company under section 369P or 369Q, the administering authority—
(a) must have regard to any relevant guidelines in force under section 548A ; and
(b) may consider whether the related person took all reasonable steps, having regard to the extent to which the person was in a position to influence the company’s conduct, to ensure the company—(i) complied with its obligations under this Act; and(ii) made adequate provision to fund the rehabilitation and restoration of the land because of environmental harm from a relevant activity carried out by the company.