Zeta

Malta has officially transposed the EU’s Corporate Sustainability Reporting Directive through the Corporate Sustainability Reporting Regulations 2026 (L.N. 39 of 2026).

From FY2026 onwards, many large and listed undertakings will be required to include a dedicated sustainability section in their Directors’ Report — built around double materiality:

• How sustainability issues affect the business
• How the business impacts people and the environment

With phased implementation, value chain disclosures and upcoming assurance requirements, early preparation is essential.

💼 Contact us if you would like to assess whether your company falls within scope or require support with implementation and assurance readiness.

Read more 🔗: https://zeta-financial.com/news/the-corporate-sustainability-reporting-regulations-2026/

🌱 New Agricultural Company Structure in Malta

Malta has introduced a new company type tailored specifically for farmers and agri-businesses, offering a simplified structure and lower paid-up capital requirements.

Find out who qualifies, the approval process, and how existing companies can convert.

👉 Read more:

A New Corporate Vehicle for Agri-Business | Zeta Introduction On the 26th of December 2025, Malta introduced a brand-new corporate structure tailored specifically to the agricultural sector through the Companies Act (Agricultural Companies) Regulations, 2025 (L.N. 307 of 2025). This development represents an important step in modernising the legal...

From all of us at zeta. Merry Christmas 🎄