S.L. 386.31 Art. 25Sustainability reports concerning Maltese subsidiaries and branches of third- country undertakings.

(1) A subsidiary undertaking established in Malta whose ultimate parent undertaking is governed by the law of a third country shall publish and make accessible a sustainability report covering the information specified in paragraph (a)(iii) to (v), paragraphs (b) to (f) and, where appropriate, paragraph (h) of regulation 16(1) at the group level of such ultimate third-country parent undertaking.

(2) The provisions of sub-regulation (1) shall only apply to large subsidiary undertakings and to small undertakings and medium-sized subsidiary undertakings which are listed public-interest entities.