Informative Note – Entry into force of legislation
The Various Laws relating to Corporate Sustainability Reporting (Amendment) Act, 2026, has been published and partially brought into force. This legislation introduces new sustainability disclosure standards for Maltese companies.
The Malta Business Registry has announced the publication of the Various Laws relating to Corporate Sustainability Reporting (Amendment) Act, 2026. This marks a significant shift in corporate disclosure requirements for companies operating in Malta.
Specific articles of the Act have been brought into force via Legal Notice 61 of 2026. This legislation integrates sustainability reporting standards into the Companies Act, requiring businesses to be more transparent regarding their environmental and social impact.
- New reporting obligations for companies falling under the scope of Corporate Sustainability Reporting.
- Necessity for businesses to align internal accounting and reporting systems with ESG standards.
- Impacts audit and advisory requirements for large entities regarding non-financial statements.
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