Welcome to the monthly capital markets update, a briefing from our capital markets practice area rounding up the month’s regulatory developments within the equity and debt capital markets and looking ahead to future developments.
Malta Update
There were no updates from a Maltese regulatory perspective for the month of May 2026.
European Union Update
UPDATE NUMBER 05/2026/01
On 6 May 2026, the European Commission launched a public feedback period on draft revisions to the European Sustainability Reporting Standards and a new voluntary sustainability reporting standard for smaller undertakings1.
The proposals form part of the Omnibus I simplification package and aim to reduce reporting burdens, including by cutting mandatory ESRS datapoints by over 60% and total datapoints by over 70%.
The changes are particularly relevant to companies subject to, or indirectly impacted by, Corporate Sustainability Reporting Directive reporting obligations, including smaller undertakings within larger entities’ value chains.
