CSRD after Omnibus: who still needs to report?

What the new EU sustainability reporting framework means for companies in Romania.

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In 2026, the EU significantly narrowed the mandatory scope of the Corporate Sustainability Reporting Directive. Under the revised framework, mandatory reporting is concentrated on very large companies with more than 1,000 employees and more than €450 million in annual net turnover.

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But less mandatory reporting does not mean that sustainability data disappears from business. Banks, investors, large clients and value-chain partners will continue to require relevant ESG information.

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What has changed?

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Europe is simplifying sustainability reporting and reducing the number of companies directly covered by CSRD. The objective is to lower administrative burden, make requirements more proportionate and reduce the indirect reporting pressure placed on smaller suppliers.

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What does this mean for companies in Romania?

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Companies should reassess whether they still fall within the scope of CSRD. The analysis should consider:

• number of employees

• annual net turnover

• individual or group-level reporting

• legal category under the revised framework

 

Why does it still matter if you are outside CSRD?

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Sustainability data remains relevant for financing, risk management, customers, investors and value-chain requirements. Other EU regulations will also continue to generate sustainability data needs.

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Key takeaway

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Less reporting does not mean less sustainability.

The key question is no longer only: “Do we have to report?”

It is also: “What sustainability data do we need to run the business better?”