CSRD & ESRS in Malta: What Audit Clients Need to Know
The introduction of the CSRD in Malta marks a significant shift in how organisations approach reporting, governance, and risk management. With mandatory sustainability disclosures and assurance now being phased in, audit clients must adapt quickly to new ESRS requirements, strengthen internal controls, and ensure data reliability. This article outlines who is in scope, key obligations, and how organisations can effectively prepare for compliance.