Corporate Sustainability Reporting (Amendments) Regulations, 2026

This regulation introduces updates to the rules governing how companies report their environmental, social, and governance (ESG) performance. These amendments aim to refine transparency standards and ensure that corporate disclosures provide a more accurate picture of sustainability impacts. Large companies operating in Malta will be required to follow these updated reporting standards. The changes affect corporate management, legal compliance departments, and investors who rely on standardized sustainability data.