Are the requirements of CSRD transposed? If yes, what was the implementation date and what is the name of the legislation?
Yes. The CSRD has been transposed into national law through the Corporate Sustainability Reporting Regulations, 2026 (Legal Notice 39 of 2026), published on 13 February 2026 under the Companies Act, implementing Directive (EU) 2022/2464.
The Regulations provide for phased application from 1 January 2026, depending on undertaking type and size. An infringement proceeding for non-communication of transposition measures is still pending.
The Omnibus I Directive has not been transposed yet, as the transposition deadline is 19 March 2027.
Has the local legislation extended the scope of the CSRD, by adding any additional requirements or going beyond the Directive in any way?
No.
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 to sustainability reporting. Large businesses and public-interest entities must prepare sustainability reporting aligned with ESRS. Phased application mirrors the EU timetable, depending on entity size and public-interest status. Smaller businesses and micro-entities generally remain excluded if below applicable thresholds. They may still 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. The Corporate Sustainability Reporting Regulations, 2026 provide for enforcement mechanisms and penalties for non-compliance.
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