In response to growing demand for sustainable business practices, A2CO has launched specialized Environmental, Social, and Governance (ESG) advisory services designed to help organizations integrate sustainability into their core business strategies.
The new ESG practice area combines A2CO existing advisory expertise with specialized knowledge in sustainability frameworks, regulatory compliance, and impact measurement. Services include ESG strategy development, sustainability reporting, stakeholder engagement, and regulatory compliance support.
“ESG considerations are no longer optional for businesses seeking long-term success,” stated A2CO Sustainability Lead. “Our clients need practical guidance on implementing sustainable practices that drive both positive impact and business value.”
The service launch addresses increasing regulatory requirements for ESG reporting, growing investor focus on sustainable investments, and rising consumer expectations for responsible business practices. A2CO approach emphasizes practical implementation strategies that align with business objectives.
The firm has already engaged with several major clients to develop comprehensive ESG strategies, with positive results including improved operational efficiency, enhanced stakeholder relationships, and better access to sustainable financing options.
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Legislative area |
Summary of condition or treatment |
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Employment income |
Taxable employment income in Malta under a qualifying contract of employment amounting to at least €65,000 per year |
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Income threshold adjustments |
Minimum income threshold increases by €10,000 every five years starting from 2027 |
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Professional qualifications |
Possession of relevant professional qualifications associated with the role performed |
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Employment status |
Recognition as an employee under Maltese law performing genuine and effective work for or under the direction of another person |
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Competence and role substance |
Demonstration of adequate and specific competence and performance of activities of an eligible office to the satisfaction of the competent authority |
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Prior tax treatment |
No prior benefit under article 6 of the Income Tax Act |
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Tax disclosure obligations |
Full disclosure and declaration of all emoluments and related income chargeable to tax in Malta |
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Domicile status |
Individual is not domiciled in Malta |
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Immigration and living requirements |
Sufficient financial means, suitable accommodation, valid travel document, and private medical insurance in line with Maltese standards |
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Applicable tax rate |
Flat tax rate of 15% applies to qualifying employment income where accepted |
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Reliefs and deductions |
No entitlement to reliefs, deductions, credits, or set offs |
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Income cap |
Tax treatment capped at emoluments of up to €7 million per annum |
