Romania’s Finance Minister Order No. 1,281/2026 raises the threshold for mandatory CSRD sustainability reporting for financial years beginning on or after 1 January 2027, DCBusiness reported. DCBusiness says entities must exceed both 2.25 billion lei in net turnover and an average of 1,000 employees to fall within the reporting requirement for financial years beginning on or after January 1, 2027.
The order also gives some suppliers a right to refuse information requests made for sustainability-reporting purposes if they go beyond voluntary standards, according to DCBusiness. DCBusiness says that protection applies to companies in a reporting company’s value chain that averaged no more than 1,000 employees individually in the previous financial year. DCBusiness says the protection does not restrict information requests made for other purposes, including compliance with EU due-diligence requirements.
PwC directors Dana Mihăilă and Cristina Angheluță say voluntary reporting remains advisable for many companies because banks and customers continue to request supply-chain information, writing in Economica.net. They say such requests may include assurance of a sustainability report or particular indicators.
The European Commission adopted a voluntary SME reporting recommendation in July 2025 to help smaller firms respond to sustainability-information requests from large companies and financial institutions subject to CSRD reporting. It encourages those organisations to base requests to SMEs on the voluntary standard where possible.
The Commission has also proposed a cap on what CSRD-covered companies may request from others in their value chains, to be defined by a future voluntary standard. Its authority to adopt that standard by delegated act, and the timing, depend on negotiations between EU co-legislators.
