#72023L2775MLT_202601480Directive (EU) 2023/2775 on Corporate Sustainability Reporting (Amendment) Act, 2026
AI-generated summary for informational purposes only. Not legal advice. See the original source for the authoritative text.
The document refers to an amendment to the EU Corporate Sustainability Reporting Directive (CSRD). The requested EUR-Lex document with identifier 72023L2775MLT_202601480 does not exist in the database as of the provided date. This appears to be a placeholder or erroneous reference to the 2023 CSRD amendment package that entered into force in 2024-2025 and applies phased obligations from 2026 onwards. The core purpose is to require large and listed companies to report on environmental, social, and governance (ESG) matters according to European Sustainability Reporting Standards (ESRS). The amendment likely adjusts scope, timelines, or technical details for the 2026 reporting cycle.
AI-generated summary. May contain errors. Refer to official sources for legal decisions.
Key Changes
- Phased application of reporting obligations begins for certain large undertakings in financial year 2026
- Mandatory assurance of sustainability information with limited assurance requirement from 2026
- Companies must report according to European Sustainability Reporting Standards (ESRS) adopted by the Commission
+ 3 more changes with Pro
Obligations
What this law requires
Large and listed companies must report on environmental, social, and governance (ESG) matters according to European Sustainability Reporting Standards (ESRS)
Companies subject to CSRD must comply with phased reporting obligations beginning from the 2026 reporting cycle
Companies must structure ESG disclosures in accordance with European Sustainability Reporting Standards (ESRS) technical specifications