www.economica.net/raportarea-performantei-de-suste

In 2026, the EU simplified sustainability reporting rules for companies through the CSRD directive, aiming to ease administrative burdens and enhance competitiveness. Romania has adopted these measures via Ministerial Order 1.281/2026. Companies exceeding a net turnover of 2.25 billion lei and 1,000 employees must include sustainability impact information in their reports. Some entities are exempt from CSRD reporting obligations, but voluntary reporting remains recommended for access to financing and business relationships. Public enterprises must still adhere to governance and transparency standards, aligning with international reporting standards. Despite reduced obligations, companies must continue to report sustainability according to European standards.