Informative Note – Entry into force of legislation
Malta has published new legislation regarding Corporate Sustainability Reporting to align with modern transparency standards. The Act amends various laws to incorporate environmental and social reporting duties for companies.
The Various Laws relating to Corporate Sustainability Reporting (Amendment) Act, 2026 (Act No. I of 2026) has been officially published. This legislation marks a significant step in Malta's implementation of modern sustainability reporting standards for businesses. The Act introduces new obligations for companies to disclose information regarding their environmental and social impact. Specific articles of the Act have been brought into force through Legal Notice 61 of 2026, signaling the start of a phased implementation for corporate transparency.
- Large companies must prepare for enhanced non-financial disclosure requirements.
- Alignment of Maltese corporate reporting with EU sustainability standards.
- Potential revision of internal accounting and data collection processes to meet ESG criteria.
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