Are the requirements of CSRD transposed? If yes, what was the implementation date and what is the name of the legislation?
Transposition not yet complete.
Has the local legislation extended the scope of the CSRD, by adding any additional requirements or going beyond the Directive in any way?
Malta has not significantly “goldplated” the CSRD in the sense of expanding its scope or adding additional mandatory sustainability reporting requirements beyond the EU directive. The recently adopted Maltese Corporate Sustainability Reporting Regulations, 2026 closely mirror the CSRD structure and disclosure obligations, largely transposing EU requirements without broadening them. In some areas, Malta has even introduced scope narrowing measures, such as specific exclusions for certain public entities and financial vehicles and lower threshold carve-outs for very small businesses. Overall, the framework aligns with EU rules rather than extending them in scope or imposing extra reporting burdens beyond what the CSRD requires.
How does the transposition affect different types of companies? Are there specific provisions for different sizes or types of companies, such as SMEs versus large enterprises?
The Maltese transposition follows the EU’s phased, size-based approach. Large businesses and public-interest entities fall within the main scope and must prepare sustainability reporting aligned with ESRS, with phased application similar to the EU timetable. Listed SMEs are also within scope but will benefit from a delayed timeline and may use simplified or proportionate reporting approaches. Smaller businesses and micro-entities are generally excluded if they fall below certain thresholds (such as low turnover, small balance sheet totals, and limited employee numbers), meaning they are not subject to mandatory CSRD reporting. However, they may still opt in voluntarily or be indirectly affected through supply chain reporting requests from larger businesses.
Do any enforcement provisions, such as sanctions or penalties exist under local law for non-compliance with CSRD?
Yes.
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