Informative Note – Entry into force of legislation (Corporate Sustainability Reporting)
New legislation regarding Corporate Sustainability Reporting (CSR) has been enacted in Malta. The Act amends several laws to integrate sustainability disclosures into the corporate reporting framework.
The Malta Business Registry has confirmed the publication of ACT No. I of 2026, which introduces various amendments to laws concerning corporate sustainability reporting. This is a significant step in aligning Maltese company law with EU sustainability disclosure standards.
Specific articles of the Act have been brought into force via Legal Notice 61 of 2026. These regulations dictate how companies must track and report environmental, social, and governance (ESG) metrics within their annual reports.
- Large and listed companies must prepare for enhanced ESG disclosure requirements.
- Accounting and audit processes must now incorporate sustainability reporting standards.
- Non-compliance with the new reporting framework may lead to regulatory penalties.
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