Corporate Sustainability Reporting (S.L. 386.31)

Inhalt

1. Art. 1 Citation and commencement.
2. Art. 2 Scope.
3. Art. 3 Interpretation.  Cap. 386.  Cap. 281.  S.L. 281.01. Cap. 386.  Cap. 281.  Cap. 370.      Cap. 281.  Cap. 281.  Cap. 281.   Cap. 281.   Cap. 403.  Cap. 403.   Cap. 204.  Cap. 281.   Cap. 403.   Cap. 574.   Cap. 281.  Cap. 281.  Cap. 281.    Cap. 452.
4. Art. 4 Applicability.
5. Art. 5 Time-frame for applicability.
6. Art. 6 Sustainability reporting.
7. Art. 7 Required information.
8. Art. 8 Information about the undertaking’s own operations.
9. Art. 9 Sustainability reporting standards.
10. Art. 10 Information to workers’ representative.
11. Art. 11 Reporting derogations for certain undertakings.
12. Art. 12 Information referred to in regulation 6.
13. Art. 13 Compliance with article 177 of the Act.
14. Art. 14 Reporting exemptions for subsidiary undertakings included in consolidated directors’ report.      Cap. 403.
15. Art. 15 Consolidated sustainability reporting.
16. Art. 16 Information referred to in regulation 15.
17. Art. 17 Information about the group’s own operations.
18. Art. 18 Where significant differences are identified.
19. Art. 19 Reporting of the information referred to in regulations 15 to 17.
20. Art. 20 Board of directors of the parent undertaking to inform the workers’ representatives.
21. Art. 21 Sustainability requirements.
22. Art. 22 Reporting exemptions for specific parent undertakings.      Cap. 403.
23. Art. 23 Sustainability reporting standards.
24. Art. 24 Single electronic reporting format.
25. Art. 25 Sustainability reports concerning Maltese subsidiaries and branches of third- country undertakings.
26. Art. 26
27. Art. 27 Applicability of regulations 25(1) and 26(1).
28. Art. 28 Information on net turnover generated by third-country undertakings.
29. Art. 29 Sustainability reportingstandards and assurance report forthird- country undertakings.
30. Art. 30 Publication of sustainability report.
31. Art. 31 Responsibility for drawing up, publishing and making accessible sustainability reports concerning third-country undertakings.
32. Art. 32 Subsidiary undertakings and branches.
33. Art. 33 Assurance standards for sustainability reporting.      Cap. 281.
34. Art. 34 Assurance of consolidated sustainability reporting.       S.L. 281.01.
35. Art. 35 Assurance report on sustainability reporting.    Cap. 281.
36. Art. 36 Regulatory arrangements between Member States as regards the assurance of sustainability reporting.  S.L. 281.01.
37. Art. 37 Appointment of auditors or audit firms.
38. Art. 38 Shareholders of large undertakings subject to regulations 6 to 22.
39. Art. 39 Assurance report on sustainability reporting.
40. Art. 40 Audit committee.
41. Art. 41 Transitory provisions.