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On Friday 13th February 2026, the Government of Malta published the Corporate Sustainability Reporting Regulations, 2026 (L.N. 39 of 2026) under the Companies Act. These Regulations transpose Directive (EU) 2022/2464, commonly referred to as the Corporate Sustainability Reporting Directive (CSRD), into Maltese law and introduce a comprehensive sustainability reporting framework applicable to certain undertakings and groups operating in Malta.
