Environmental, Social and Governance

Building Trust Through Transparency: ESMA’s 2025 Sustainability Reporting Priorities Capital Markets Corporate and M&A Environmental, Social and Governance Regulatory Compliance

Building Trust Through Transparency: ESMA’s 2025 Sustainability Reporting Priorities

For public interest companies with more than 500 employees (“Wave 1 companies”), 2025 marks the first reporting year under the Corporate Sustainability Reporting Directive (“CSRD”). As a result, these companies are applying the European Sustainability Reporting Standards (ESRS) for the first time. The European Commission has been working on streamlining these requirements through what is known as the Omnibus legislative package. This includes proposed amendments to simplify the CSRD, delay some reporting obligations, and refine the ESRS for future years. Despite this, the European Securities and Markets Authority (“ESMA”), has made its position clear. Companies reporting for 2025 must use…

Rachel Gauci12th November 2025

Mamo TCV Contributes to New Publication by the WSG European Employment & Labor Law Group Environmental, Social and Governance News

Mamo TCV Contributes to New Publication by the WSG European Employment & Labor Law Group

Mamo TCV has contributed to the WSG’s European Employment & Labor Group new publication, European Employment & Labor Law: An ESG Perspective, which provides insights as to how Environmental, Social, and Governance (ESG) principles are reshaping employment law in Europe. The publication can be accessed via this link: https://members-legacy.worldservicesgroup.com/pdf/WSG%20E&L_Report-Double.pdfThis document does not purport to give legal, financial or tax advice. Should you require specific information or legal assistance, please do not hesitate to contact info@mamotcv.com

Mamo TCV Advocates18th September 2025

Advancing Gender Balance in Leadership: Malta’s Implementation of the Women on Boards Directive Environmental, Social and Governance

Advancing Gender Balance in Leadership: Malta’s Implementation of the Women on Boards Directive

Overview As part of the 2020-2025 EU Gender Equality Strategy, the so-called Women on Boards Directive (Directive (EU) 2022/2381 of the European Parliament and of the Council of 23 November 2022 on improving the gender balance among directors of listed companies and related measures) was published in the Official Journal of the EU on 7th December 2022. The aim of this legislation is to promote access to equal opportunities between the sexes and gender-balanced representation among top leadership roles. By establishing a framework of procedural requisites rooted in transparency, meritocracy, and equality, the Directive aims to promote diversity in the…

Klara Cachia and Christine Calleja28th December 2024

Understanding Article 8 SFDR Funds Environmental, Social and Governance Investment Services & Funds Regulatory Compliance

Understanding Article 8 SFDR Funds

In recent years, the emphasis on sustainable and responsible investment has grown significantly. This shift is driven by increasing awareness of environmental, social, and governance (“ESG”) issues among investors, regulators, and the public. One of the key regulatory frameworks shaping this landscape is Regulation (EU) 2019/2088 of the 27th November 2019 on the sustainability-related disclosures in the financial services sector (the “SFDR”) which took effect on the 10th March 2021. The SFDR aims to strengthen protection for end investors by enhancing transparency and promoting sustainability in the financial markets. It mandates disclosure obligations on financial market participants and advisors to…

Andrea Abela5th September 2024

The New Era of Corporate Accountability: Unpacking the EU’s Landmark Corporate Sustainability Due Diligence Directive Environmental, Social and Governance

The New Era of Corporate Accountability: Unpacking the EU’s Landmark Corporate Sustainability Due Diligence Directive

After a two-and-a-half-year legislative process, the EU’s Corporate Sustainability Due Diligence Directive (CSDDD or CS3D) was published in the EU Official Journal on 5th July 2024, marking a paradigm shift in corporate sustainability. In recent years, companies have increasingly faced societal and legal pressures to adopt more sustainable business practices, typically centered around environmental protection. However, the scope of sustainability addressed by this Directive is broader and more comprehensive. The CSDDD not only reinforces environmental stewardship but also places a significant emphasis on the protection of human rights in the various levels of a company’s chain of activities. The right…

Klara Cachia and Christine Calleja31st July 2024

The Corporate Sustainability Reporting Directive (“CSRD”) – Key Initiative of the European Green Deal Environmental, Social and Governance

The Corporate Sustainability Reporting Directive (“CSRD”) – Key Initiative of the European Green Deal

The Corporate Sustainability Reporting Directive (CSRD), an EU regulatory framework which came into force in January 2023, will replace and enhance the Non-Financial Reporting Directive (NFRD), demanding a broader range of companies to disclose detailed data on environmental, social and governance (ESG) factors, in accordance with the European Sustainability Reporting Standards (“ESRS”). These new rules mark a significant step towards integrating sustainability into corporate strategy, enabling investors, consumers and other stakeholders to make more informed decisions. Applicability The CSRD is applicable to large, medium-sized or small companies, including insurance companies, branches of third country undertakings with a net turnover of…

Claudio Xerri4th July 2024

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