Informative Note – Entry into force of legislation
The Corporate Sustainability Reporting (Amendment) Act of 2026 has been published, bringing new reporting standards into force. Certain articles of the Act have been activated via Legal Notice 61 of 2026.
The Malta Business Registry has announced the publication of the Various Laws relating to Corporate Sustainability Reporting (Amendment) Act, 2026 (ACT No. I of 2026). This follows the entry into force of specific articles via Legal Notice 61 of 2026.
The Act integrates sustainability reporting requirements into the Maltese corporate framework, reflecting broader EU directives on corporate responsibility and transparency.
- New reporting obligations for companies falling under the sustainability criteria.
- Need for enhanced data collection regarding environmental and social governance.
- Closer alignment with EU-wide corporate sustainability standards.
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