{"id":8396,"date":"2025-08-29T14:24:21","date_gmt":"2025-08-29T11:24:21","guid":{"rendered":"https:\/\/esghub.ro\/?p=8396"},"modified":"2025-12-02T16:05:18","modified_gmt":"2025-12-02T14:05:18","slug":"stop-the-clock-directive-eu-2025-794-from-the-omnibus-package-has-been-transposed-into-romanian-law","status":"publish","type":"post","link":"https:\/\/esghub.ro\/en\/directiva-stop-the-clock-ue-2025-794-din-pachetul-omnibus-a-fost-transpusa-in-legislatia-romaneasca\/","title":{"rendered":"Stop the clock Directive (EU) 2025\/794 of the Omnibus package has been transposed into Romanian law"},"content":{"rendered":"<p><span style=\"color: #000080\"><strong>The Ministry of Finance published in the Official Gazette Order No 1421\/2025, transposing into national law Directive (EU) 2025\/794 of the package <em>Omnibus<\/em>. The decision has a direct impact on the timetable for sustainability reporting under the CSR Directive and brings a two-year postponement for Romanian companies obliged to report.<\/strong><\/span><\/p>\n<p><strong>The Order sets out the following:<\/strong><\/p>\n<ul>\n<li>large and medium-sized companies that exceed at least two of the criteria - assets \u2265 25,000,000 lei, turnover \u2265 50,000,000 lei and at least 50 employees - make their first reporting in 2028 for the financial year 2027 (according to MF Order No 2844\/2016 and MF Order 1802\/2014)<\/li>\n<li>the parent companies of a large group make their first reporting in 2028 for the financial year 2027 (according to MF Order 1802\/2014 and MF Order 2844\/2016)<\/li>\n<li>companies listed on regulated markets (MF Order 2844\/2016) that do not exceed the above-mentioned thresholds make their first reporting in 2029 for the financial year 2028.<\/li>\n<\/ul>\n<p>The Ministry of Finance decided to postpone to align the national timetable with the European one and to give companies time to develop their internal mechanisms for collecting, analysing and reporting data.<\/p>\n<p><strong>Postponing the deadlines gives companies the opportunity to prepare strategically for developing and implementing a sustainability strategy, mapping and involving stakeholders in the reporting process, allocating and preparing the right resources for reporting (human resources, investment in tools for data collection, monitoring and analysis).<\/strong><\/p>","protected":false},"excerpt":{"rendered":"<p>Ministerul Finan\u021belor a publicat \u00een Monitorul Oficial Ordinul nr. 1421\/2025, prin care se transpune \u00een legisla\u021bia na\u021bional\u0103 Directiva (UE) 2025\/794 din pachetul Omnibus. Decizia are un impact direct asupra calendarului raport\u0103rilor de sustenabilitate prev\u0103zute de Directiva CSRD \u0219i aduce o am\u00e2nare de doi ani pentru companiile rom\u00e2ne\u0219ti obligate s\u0103 raporteze. Ordinul stabile\u0219te urm\u0103toarele: companiile mari [&hellip;]<\/p>\n","protected":false},"author":4,"featured_media":8406,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"iawp_total_views":107,"footnotes":""},"categories":[9,1,13],"tags":[130,140],"class_list":["post-8396","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-noutati","category-legislatie","category-legislatie-romaneasca","tag-omnibus","tag-raportare-imm"],"_links":{"self":[{"href":"https:\/\/esghub.ro\/en\/wp-json\/wp\/v2\/posts\/8396","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/esghub.ro\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/esghub.ro\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/esghub.ro\/en\/wp-json\/wp\/v2\/users\/4"}],"replies":[{"embeddable":true,"href":"https:\/\/esghub.ro\/en\/wp-json\/wp\/v2\/comments?post=8396"}],"version-history":[{"count":5,"href":"https:\/\/esghub.ro\/en\/wp-json\/wp\/v2\/posts\/8396\/revisions"}],"predecessor-version":[{"id":8438,"href":"https:\/\/esghub.ro\/en\/wp-json\/wp\/v2\/posts\/8396\/revisions\/8438"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/esghub.ro\/en\/wp-json\/wp\/v2\/media\/8406"}],"wp:attachment":[{"href":"https:\/\/esghub.ro\/en\/wp-json\/wp\/v2\/media?parent=8396"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/esghub.ro\/en\/wp-json\/wp\/v2\/categories?post=8396"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/esghub.ro\/en\/wp-json\/wp\/v2\/tags?post=8396"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}