The Maltese Companies Act and the MFSA Listing Rules have been amended to implement the Transparency Directive (Directive 2014/95/EU) regarding the disclosure of non-financial and diversity information by certain large undertakings.
What disclosures are required in the Directors’ Report?
The Directors’ Report should include a non-financial statement containing information on the undertaking or group’s development, performance, position, and impact of its activities relating to, as a minimum, environmental, social, and employee-related matters, respect for human rights, and anti-corruption and bribery matters.
Contact us to find out more about these reporting obligations.
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