CSRD in Romania

The register publishes a maximum only where it can be traced to a source that names the obligation. Romania fails that test in both directions: the transposition order creates no penalty, and the accounting law the penalty is borrowed from does not mention sustainability reporting.

Earlier versions of this page published RON 3,000 as Romania's maximum, and the register used it as the floor of its own comparison. That was an estimate presented as a traced figure. Art. 42 of Legea 82/1991 runs from RON 400 to RON 30,000 depending on which contravention applies, so the number published was one tier among several, chosen by inference.

A contravention in Romanian law is a minor administrative offence rather than a corporate sanction designed for group-scale dissuasion, so the applicable amount is likely to be small — but likely is not traced, and the register does not publish likely.

OMF 1421/2025, published in Monitorul Oficial 786 on 22 Aug 2025, defers waves 2 and 3 by two years. Wave 1 is unchanged.

No maximum traced to a provision naming the sustainability report. Romania transposed; the penalty position is unresolved.

• No figure traced to a primary sourceno figure traced to a primary source

  OMF 85/2024 contains no penalties. Legea 82/1991 contains no sustainability provisions. The RON 2,000–3,000 in circulation is applied by analogy from the general accounting regime.

Read from both instruments on 10 August 2026.

What is the CSRD fine in Romania?

No maximum can be traced to a Romanian provision that names the sustainability report, so this register publishes none. OMF 85/2024, the transposition instrument, contains no penalties, and the RON 2,000–3,000 usually quoted comes from Legea 82/1991, the general accounting law, applied by analogy.

Is Romania's CSRD fine really about €600?

That figure is widely quoted but is not traced to a sustainability provision. It is one tier of Art. 42 of Legea 82/1991, a law that does not mention sustainability reporting, and that article runs from RON 400 to RON 30,000 depending on the contravention. Treat €600 as an estimate, not a maximum.

Where can I read the full text of RO CSRD?

The authoritative version is the official text: CSRD in Romania. The full text is linked in the "Read the original document" section on this page. This page summarises the obligations; the official text governs.