Your customer or buyer is asking for ESG information about Maldives supply chains. Here is what the regulatory environment requires.
The Maldives is an archipelago of 1,192 coral islands in the Indian Ocean, with an average ground level elevation of approximately 1.5 metres above sea level — making it one of the world's lowest-lying countries and among the most existentially threatened by climate change. The country's economy is almost entirely dependent on tourism (approximately 30% of GDP) and fishing (particularly yellowfin tuna). The Maldives held the world's first underwater cabinet meeting in 2009 to draw attention to the threat of sea level rise. The country has committed to carbon neutrality by 2030.
Key regulations in Maldives — ESG Supplier Guide
EU CSRD — Existential Climate Physical Risk
The Maldives faces existential risk from climate change — with an average elevation of 1.5 metres above sea level, the country is among the most vulnerable to sea level rise. Under EU CSRD, companies must assess and disclose climate-related physical risks in their supply chains. EU tourism companies operating in the Maldives and EU seafood companies sourcing Maldives tuna must assess and disclose this physical risk. Coral bleaching events (2016 and 2019 were particularly severe) also threaten the tourism industry's physical asset base.
EU IUU Fishing Regulation — Pole-and-Line Tuna
The Maldives is famous for its traditional pole-and-line tuna fishing method — one of the most sustainable fishing methods in the world, with minimal bycatch and no habitat damage. EU importers of Maldives tuna must comply with the EU IUU Fishing Regulation. Maldives pole-and-line tuna is certified by the Marine Stewardship Council (MSC) and is one of the most traceable and sustainable tuna supply chains globally.
EU CSDDD — Tourism and Labour Rights
EU companies operating in Maldives tourism supply chains will be required under CSDDD to conduct human rights and environmental due diligence. Key ESG issues include: labour rights of migrant workers in tourism and construction (the Maldives has a significant migrant worker population from Bangladesh, India, and Sri Lanka), environmental management of coral reef ecosystems, and sustainable tourism practices.
What this means for you as a supplier
The Maldives is a medium-risk jurisdiction with an exceptional environmental profile but significant climate physical risk. Pole-and-line tuna exporters benefit from MSC certification and strong sustainability credentials. EU tourism companies face CSRD climate physical risk disclosure requirements. Migrant worker labour rights are a key CSDDD consideration.
Key dates
FY2024 (ongoing)
CSRD — climate physical risk disclosure for Maldives supply chains
Ongoing
EU IUU Regulation — tuna catch documentation required
July 2029
CSDDD Phase 1 — supply chain due diligence including Maldives tourism and fishing suppliers
The Maldives: a supply chain origin that may not exist by 2100
The Maldives is the world's lowest-lying country — 80% of its land area is less than 1 metre above sea level. Current IPCC projections suggest that most of the Maldives' inhabited islands will be uninhabitable by 2100 due to sea level rise, increased storm surge frequency, and saltwater intrusion. The former President Mohamed Nasheed famously held an underwater cabinet meeting in 2009 to draw global attention to this threat, and the Maldives government has explored purchasing land in India, Sri Lanka, and Australia as potential relocation sites. For EU companies sourcing from the Maldives — primarily tuna and tourism services — this represents a long-term supply chain continuity risk that must be assessed under EU CSRD physical risk disclosure requirements. The Maldives' pole-and-line tuna fishery is one of the world's most sustainable — the traditional fishing method uses a single hook and line, with minimal bycatch and no habitat damage. The fishery is certified by the Marine Stewardship Council (MSC) and is frequently cited as a model for sustainable fisheries management. The contrast between the Maldives' exceptional fisheries sustainability and its existential climate vulnerability is a striking example of the complexity of ESG assessment.
Last reviewed: April 2026. This guide is for general information only and does not constitute legal advice. Regulations change — verify current requirements with a qualified adviser.
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