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Business Analysis in the Age of Agentic AI
Tech & Data
As organisations explore agentic AI, business analysis plays a critical role in ensuring technology investments deliver meaningful outcomes. This article examines how business analysts help organisations identify opportunities for AI, define decision boundaries, strengthen governance, support change management, and measure business value. It highlights why successful AI adoption depends not only on technology capabilities but on a clear understanding of business needs, processes, risks, and organisational objectives.
Circular Economy in Malta’s Hospitality Sector
Turning Waste into Value
Circular economy is becoming an increasingly important business priority for Malta's hospitality sector. As waste volumes continue to rise and new regulations come into force, hotels, restaurants and catering operators have an opportunity to reduce costs, improve efficiency and strengthen resilience by preventing waste before it is created. The article explores practical ways hospitality businesses can redesign procurement, operations and collaboration models to retain value within the business, while preparing for upcoming local and EU sustainability requirements. It also highlights the role of data and measurement in transforming waste from a disposal issue into a strategic management tool.
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Changes to Malta’s Beneficial Ownership Reporting Framework
Regulatory Update
Legal Notice 184 of 2026 introduces important changes to Malta’s beneficial ownership reporting framework, including new disclosure requirements, enhanced transparency obligations and the introduction of Form BO4. Companies should review their records and reporting procedures to ensure compliance with the updated regulations.
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Getting Ready for IFRS 18
Why businesses should start preparing now
IFRS 18 becomes effective from 1 January 2027, introducing significant changes to the presentation and disclosure of financial statements. Learn how businesses can prepare early through impact assessments, system reviews, training and implementation planning.
Malta's New Individual Tax Residence Framework
A Modernised Regime for International Residents
Malta has introduced a new Tax Residence Framework for International Residents, effective from 1 January 2027, consolidating several existing residence regimes into a single modernised framework. Designed to enhance Malta's attractiveness to internationally mobile individuals, family offices and wealth holders, the framework provides a streamlined route to tax residence while maintaining clear eligibility and compliance requirements.
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