Informative Note – Entry into force of legislation
New legislation regarding Corporate Sustainability Reporting has entered into force in Malta. The Act amends various laws to incorporate enhanced sustainability disclosure requirements for companies.
The Various Laws relating to Corporate Sustainability Reporting (Amendment) Act, 2026, has been officially published and brought into force. This legislation, supported by Legal Notice 61 of 2026, integrates new sustainability reporting standards into the existing corporate framework.
The Act introduces specific articles that mandate how certain entities must disclose their environmental and social impact. This alignment with broader EU directives ensures that Maltese company law remains up to date with international sustainability transparency requirements.
- Larger entities must prepare for enhanced disclosure requirements regarding environmental and social governance (ESG).
- Non-compliance with sustainability reporting mandates could lead to regulatory penalties.
- Accounting and reporting processes will need to be updated to capture sustainability-specific data.
Book a free 30-minute consultation. A partner will tell you whether this update affects your Malta business and what to do about it.
Book a Free Consultation