Informative Note – Entry into force of legislation (Sustainability Reporting)
The MBR has announced the publication and initial entry into force of the Corporate Sustainability Reporting Amendment Act. This marks a shift toward mandatory ESG reporting for regulated entities in Malta.
The Various Laws relating to Corporate Sustainability Reporting (Amendment) Act, 2026 (Act No. I of 2026) has been published and partially brought into force. This legislation is a significant step in integrating sustainability reporting into the Maltese corporate regulatory framework.
The Act amends existing laws to incorporate requirements for transparency regarding environmental and social impacts. This alignment with EU standards ensures that Maltese companies remain competitive and compliant with international ESG (Environmental, Social, and Governance) trends.
- Certain companies will face new mandatory sustainability reporting requirements.
- Enhanced transparency regarding environmental and social governance is now legally required.
- Alignment with broader EU corporate sustainability reporting directives.
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