Informative Note – Entry into force of legislation (Corporate Sustainability Reporting)
Malta has enacted the Corporate Sustainability Reporting (Amendment) Act to modernize non-financial disclosure requirements. Specific provisions have officially entered into force via Legal Notice 61 of 2026.
The Various Laws relating to Corporate Sustainability Reporting (Amendment) Act, 2026, has been published to implement new sustainability disclosure requirements. By virtue of Legal Notice 61 of 2026, specific articles of the Act have now entered into force.
This legislation aligns Malta's corporate reporting framework with modern sustainability standards, impacting how companies must disclose non-financial information regarding their environmental and social impact.
- Certain companies must now adhere to new sustainability reporting obligations.
- Increased scrutiny on non-financial disclosures and environmental impact reporting.
- Necessity for boards to review internal data collection for ESG (Environmental, Social, and Governance) compliance.
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