What are the key CSRD requirements in Malta?

In Malta, CSRD compliance requires understanding local enforcement by IDPC (Information and Data Protection Commissioner). Organisations must follow EU-wide obligations adapted for local supervisory authority guidance.

🇲🇹Malta

Corporate Sustainability Reporting Directive Compliance in Malta

CSRD expands mandatory sustainability reporting to large companies and listed SMEs. Companies must report according to European Sustainability Reporting Standards (ESRS) covering environment, social, and governance matters.

How does CSRD apply in Malta?

CSRD applies in Malta under EU law with the same obligations as across the bloc — maximum fine Per member state (audit-based enforcement). The national supervisory authority is the IDPC (Information and Data Protection Commissioner), which handles enforcement, complaints, and notifications. Deadline: Phased: large PIEs from FY2024; other large undertakings from FY2025 (Omnibus deferral may apply); listed SMEs from FY2026 (Omnibus deferral likely — verify current dates).

Supervisory authority: IDPC (Information and Data Protection Commissioner)
Maximum fine: Per member state (audit-based enforcement)
Key deadline: Phased: large PIEs from FY2024; other large undertakings from FY2025 (Omnibus deferral may apply); listed SMEs from FY2026 (Omnibus deferral likely — verify current dates)

Supervisory authority	IDPC (Information and Data Protection Commissioner)
Maximum fine	Per member state (audit-based enforcement)
Key deadline	Phased: large PIEs from FY2024; other large undertakings from FY2025 (Omnibus deferral may apply); listed SMEs from FY2026 (Omnibus deferral likely — verify current dates)
Sectors affected	Large Companies (250+ employees or €40M+ revenue), Listed SMEs

Source: IDPC (Information and Data Protection Commissioner)Reviewed: 2026-05-11

Deadline

Phased: large PIEs from FY2024; other large undertakings from FY2025 (Omnibus deferral may apply); listed SMEs from FY2026 (Omnibus deferral likely — verify current dates)

Max Fine

Per member state (audit-based enforcement)

Sectors Affected

Large Companies (250+ employees or €40M+ revenue), Listed SMEs, Financial Services