{"id":193,"date":"2025-08-04T10:08:14","date_gmt":"2025-08-04T10:08:14","guid":{"rendered":"https:\/\/consultantaraportaremediu.ro\/?p=193"},"modified":"2025-08-04T10:09:16","modified_gmt":"2025-08-04T10:09:16","slug":"ce-este-csrd-si-cum-afecteaza-firmele-din-romania-in-2025","status":"publish","type":"post","link":"https:\/\/consultantaraportaremediu.ro\/index.php\/2025\/08\/04\/ce-este-csrd-si-cum-afecteaza-firmele-din-romania-in-2025\/","title":{"rendered":"Ce este CSRD \u0219i cum afecteaz\u0103 firmele din Rom\u00e2nia \u00een 2025"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"193\" class=\"elementor elementor-193\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-51e7f5c5 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"51e7f5c5\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-95acdb8\" data-id=\"95acdb8\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-67a50202 elementor-widget elementor-widget-text-editor\" data-id=\"67a50202\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><\/p>\n<p class=\"wp-block-paragraph\">\u00cencep\u00e2nd cu 2025, firmele din Rom\u00e2nia vor fi vizate de una dintre cele mai importante schimb\u0103ri legislative europene \u00een domeniul raport\u0103rii de sustenabilitate: <strong>Directiva CSRD (Corporate Sustainability Reporting Directive)<\/strong>. Aceasta vine s\u0103 \u00eenlocuiasc\u0103 \u0219i s\u0103 extind\u0103 vechea directiv\u0103 NFRD, impun\u00e2nd cerin\u021be mai clare \u0219i mai riguroase.<\/p>\n<p><\/p>\n<h2 class=\"wp-block-heading\">Ce este CSRD?<\/h2>\n<p><\/p>\n<p class=\"wp-block-paragraph\"><strong>CSRD<\/strong> este o directiv\u0103 adoptat\u0103 de Uniunea European\u0103 care oblig\u0103 anumite firme s\u0103 <strong>raporteze public informa\u021bii despre impactul lor asupra mediului, societ\u0103\u021bii \u0219i guvernan\u021bei corporative (ESG)<\/strong>.<\/p>\n<p><\/p>\n<p class=\"wp-block-paragraph\">Directiva face parte din obiectivele Green Deal \u0219i urm\u0103re\u0219te:<\/p>\n<p><\/p>\n<ul class=\"wp-block-list\">\n<li style=\"list-style-type: none;\">\n<ul class=\"wp-block-list\"><\/ul>\n<\/li>\n<\/ul>\n<p>\u00a0<\/p>\n<ul class=\"wp-block-list\">\n<li style=\"list-style-type: none;\">\n<ul class=\"wp-block-list\">\n<li>Cre\u0219terea transparen\u021bei<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p><\/p>\n<ul class=\"wp-block-list\">\n<li style=\"list-style-type: none;\">\n<ul class=\"wp-block-list\">\n<li>Prevenirea greenwashing-ului<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p><\/p>\n<ul class=\"wp-block-list\">\n<li style=\"list-style-type: none;\">\n<ul class=\"wp-block-list\">\n<li>Implicarea real\u0103 a companiilor \u00een sustenabilitate<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p><\/p>\n<p><\/p>\n<h2 class=\"wp-block-heading\">C\u00e2nd intr\u0103 \u00een vigoare \u00een Rom\u00e2nia?<\/h2>\n<p><\/p>\n<p class=\"wp-block-paragraph\">CSRD se aplic\u0103 etapizat, \u00een func\u021bie de tipul firmei:<\/p>\n<p><\/p>\n<figure class=\"wp-block-table\">\n<table class=\"has-fixed-layout\">\n<thead>\n<tr>\n<th>Tip companie<\/th>\n<th>\u00cencepere raportare (an fiscal)<\/th>\n<th>Publicare raport<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>Companii deja obligate prin NFRD<\/td>\n<td>2024<\/td>\n<td>2025<\/td>\n<\/tr>\n<tr>\n<td>Firme mari (250+ angaja\u021bi, 40 mil. \u20ac cifr\u0103 de afaceri sau 20 mil. \u20ac active)<\/td>\n<td>2025<\/td>\n<td>2026<\/td>\n<\/tr>\n<tr>\n<td>IMM-uri listate la burs\u0103<\/td>\n<td>2026 (cu posibilitate de am\u00e2nare)<\/td>\n<td>2027<\/td>\n<\/tr>\n<tr>\n<td>Firme din afara UE cu activitate \u00een UE (&gt;150 mil. \u20ac)<\/td>\n<td>2028<\/td>\n<td>2029<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/figure>\n<p><\/p>\n<h2 class=\"wp-block-heading\">Ce firme din Rom\u00e2nia sunt afectate?<\/h2>\n<p><\/p>\n<p class=\"wp-block-paragraph\">Sunt vizate companiile care \u00eendeplinesc cel pu\u021bin <strong>dou\u0103 dintre urm\u0103toarele trei criterii<\/strong>:<\/p>\n<p><\/p>\n<ul class=\"wp-block-list\">\n<li style=\"list-style-type: none;\">\n<ul class=\"wp-block-list\"><\/ul>\n<\/li>\n<\/ul>\n<p>\u00a0<\/p>\n<ul class=\"wp-block-list\">\n<li style=\"list-style-type: none;\">\n<ul class=\"wp-block-list\">\n<li>Peste 250 de angaja\u021bi<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p><\/p>\n<ul class=\"wp-block-list\">\n<li style=\"list-style-type: none;\">\n<ul class=\"wp-block-list\">\n<li>Cifr\u0103 de afaceri net\u0103 de peste 40 milioane euro<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p><\/p>\n<ul class=\"wp-block-list\">\n<li style=\"list-style-type: none;\">\n<ul class=\"wp-block-list\">\n<li>Active totale de peste 20 milioane euro<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p><\/p>\n<p><\/p>\n<p class=\"wp-block-paragraph\">Inclusiv <strong>firme din Rom\u00e2nia ne-listate<\/strong> vor fi obligate dac\u0103 ating aceste praguri.<\/p>\n<p><\/p>\n<h2 class=\"wp-block-heading\">Ce trebuie s\u0103 con\u021bin\u0103 raportul?<\/h2>\n<p><\/p>\n<p class=\"wp-block-paragraph\">Raportul de sustenabilitate conform CSRD trebuie s\u0103 includ\u0103:<\/p>\n<p><\/p>\n<ul class=\"wp-block-list\">\n<li style=\"list-style-type: none;\">\n<ul class=\"wp-block-list\"><\/ul>\n<\/li>\n<\/ul>\n<p>\u00a0<\/p>\n<ul class=\"wp-block-list\">\n<li style=\"list-style-type: none;\">\n<ul class=\"wp-block-list\">\n<li>Riscurile \u0219i oportunit\u0103\u021bile ESG ale companiei<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p><\/p>\n<ul class=\"wp-block-list\">\n<li style=\"list-style-type: none;\">\n<ul class=\"wp-block-list\">\n<li>Impactul activit\u0103\u021bii asupra mediului \u0219i societ\u0103\u021bii<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p><\/p>\n<ul class=\"wp-block-list\">\n<li style=\"list-style-type: none;\">\n<ul class=\"wp-block-list\">\n<li>Guvernan\u021ba corporativ\u0103 \u0219i strategia de sustenabilitate<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p><\/p>\n<ul class=\"wp-block-list\">\n<li style=\"list-style-type: none;\">\n<ul class=\"wp-block-list\">\n<li>Date nefinanciare m\u0103surabile, \u00een format digital, conform <strong>standardelor ESRS<\/strong><\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p><\/p>\n<p><\/p>\n<h2 class=\"wp-block-heading\">Ce implic\u0103 pentru firme?<\/h2>\n<p><\/p>\n<ul class=\"wp-block-list\">\n<li style=\"list-style-type: none;\">\n<ul class=\"wp-block-list\"><\/ul>\n<\/li>\n<\/ul>\n<p>\u00a0<\/p>\n<ul class=\"wp-block-list\">\n<li style=\"list-style-type: none;\">\n<ul class=\"wp-block-list\">\n<li><strong>Colectare de date ESG<\/strong> \u2013 consumuri, emisii, lan\u021b de aprovizionare etc.<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p><\/p>\n<ul class=\"wp-block-list\">\n<li style=\"list-style-type: none;\">\n<ul class=\"wp-block-list\">\n<li><strong>Integrarea sustenabilit\u0103\u021bii \u00een strategie<\/strong> \u2013 devine obligatorie<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p><\/p>\n<ul class=\"wp-block-list\">\n<li style=\"list-style-type: none;\">\n<ul class=\"wp-block-list\">\n<li><strong>Responsabilitate sporit\u0103<\/strong> \u2013 raportul trebuie verificat extern (audit limitat)<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p><\/p>\n<ul class=\"wp-block-list\">\n<li style=\"list-style-type: none;\">\n<ul class=\"wp-block-list\">\n<li><strong>Transparen\u021b\u0103 public\u0103<\/strong> \u2013 raportul devine parte din raportarea financiar\u0103<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p><\/p>\n<p><\/p>\n<h2 class=\"wp-block-heading\">Cum te po\u021bi preg\u0103ti?<\/h2>\n<p><\/p>\n<ul class=\"wp-block-list\">\n<li style=\"list-style-type: none;\">\n<ul class=\"wp-block-list\"><\/ul>\n<\/li>\n<\/ul>\n<p>\u00a0<\/p>\n<ul class=\"wp-block-list\">\n<li style=\"list-style-type: none;\">\n<ul class=\"wp-block-list\">\n<li><img decoding=\"async\" class=\"emoji\" role=\"img\" draggable=\"false\" src=\"https:\/\/s.w.org\/images\/core\/emoji\/16.0.1\/svg\/2705.svg\" alt=\"\u2705\" \/> Evalueaz\u0103 dac\u0103 firma ta intr\u0103 sub inciden\u021ba CSRD<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p><\/p>\n<ul class=\"wp-block-list\">\n<li style=\"list-style-type: none;\">\n<ul class=\"wp-block-list\">\n<li><img decoding=\"async\" class=\"emoji\" role=\"img\" draggable=\"false\" src=\"https:\/\/s.w.org\/images\/core\/emoji\/16.0.1\/svg\/2705.svg\" alt=\"\u2705\" \/> Stabile\u0219te cine se ocup\u0103 de raportare \u2013 intern sau externalizat<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p><\/p>\n<ul class=\"wp-block-list\">\n<li style=\"list-style-type: none;\">\n<ul class=\"wp-block-list\">\n<li><img decoding=\"async\" class=\"emoji\" role=\"img\" draggable=\"false\" src=\"https:\/\/s.w.org\/images\/core\/emoji\/16.0.1\/svg\/2705.svg\" alt=\"\u2705\" \/> \u00cencepe colectarea datelor relevante ESG<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p><\/p>\n<ul class=\"wp-block-list\">\n<li style=\"list-style-type: none;\">\n<ul class=\"wp-block-list\">\n<li><img decoding=\"async\" class=\"emoji\" role=\"img\" draggable=\"false\" src=\"https:\/\/s.w.org\/images\/core\/emoji\/16.0.1\/svg\/2705.svg\" alt=\"\u2705\" \/> Cere ajutor specializat pentru redactarea unui raport conform ESRS<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p><\/p>\n<p><\/p>\n<h2 class=\"wp-block-heading\">Cum te putem ajuta<\/h2>\n<p><\/p>\n<p class=\"wp-block-paragraph\">La <strong>Environmental Consult TDH<\/strong>, oferim:<\/p>\n<p><\/p>\n<ul class=\"wp-block-list\">\n<li style=\"list-style-type: none;\">\n<ul class=\"wp-block-list\"><\/ul>\n<\/li>\n<\/ul>\n<p>\u00a0<\/p>\n<ul class=\"wp-block-list\">\n<li style=\"list-style-type: none;\">\n<ul class=\"wp-block-list\">\n<li>Consultan\u021b\u0103 pentru implementarea cerin\u021belor CSRD<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p><\/p>\n<ul class=\"wp-block-list\">\n<li style=\"list-style-type: none;\">\n<ul class=\"wp-block-list\">\n<li>Ghidare \u00een colectarea datelor ESG<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p><\/p>\n<ul class=\"wp-block-list\">\n<li style=\"list-style-type: none;\">\n<ul class=\"wp-block-list\">\n<li>Externalizarea complet\u0103 a procesului de raportare<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p><\/p>\n<ul class=\"wp-block-list\">\n<li style=\"list-style-type: none;\">\n<ul class=\"wp-block-list\">\n<li>Asisten\u021b\u0103 \u00een conformarea cu noile standarde europene<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p><\/p>\n<p><\/p>\n<p class=\"wp-block-paragraph\"><strong><img decoding=\"async\" class=\"emoji\" role=\"img\" draggable=\"false\" src=\"https:\/\/s.w.org\/images\/core\/emoji\/16.0.1\/svg\/1f4e9.svg\" alt=\"\ud83d\udce9\" \/>\u00a0<\/strong><a style=\"background-color: rgba(255, 255, 255, 0); font-size: 14px;\" href=\"https:\/\/consultantaraportaremediu.ro\/index.php\/contact\/\" target=\"_blank\" rel=\"noopener\">Contacteaz\u0103-ne pentru o analiz\u0103 gratuit\u0103 a eligibilit\u0103\u021bii firmei tale!<\/a><\/p>\n<p><\/p>\n<h2 class=\"wp-block-heading\">Concluzie<\/h2>\n<p><\/p>\n<p class=\"wp-block-paragraph\">CSRD nu este doar o obliga\u021bie, ci \u0219i o oportunitate pentru companiile rom\u00e2ne\u0219ti de a deveni mai transparente, mai responsabile \u0219i mai competitive. Este mai u\u0219or s\u0103 te adaptezi din timp, dec\u00e2t s\u0103 fii luat prin surprindere.<\/p>\n<p><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>\u00cencep\u00e2nd cu 2025, firmele din Rom\u00e2nia vor fi vizate de una dintre cele mai importante schimb\u0103ri legislative europene \u00een domeniul raport\u0103rii de sustenabilitate: Directiva CSRD (Corporate Sustainability Reporting Directive). Aceasta vine s\u0103 \u00eenlocuiasc\u0103 \u0219i s\u0103 extind\u0103 vechea directiv\u0103 NFRD, impun\u00e2nd cerin\u021be mai clare \u0219i mai riguroase. Ce este CSRD? CSRD este o directiv\u0103 adoptat\u0103 de Uniunea European\u0103 care oblig\u0103 anumite [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":195,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_eb_attr":"","om_disable_all_campaigns":false,"_monsterinsights_skip_tracking":false,"_uf_show_specific_survey":0,"_uf_disable_surveys":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-193","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-uncategorized"],"aioseo_notices":[],"_links":{"self":[{"href":"https:\/\/consultantaraportaremediu.ro\/index.php\/wp-json\/wp\/v2\/posts\/193","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/consultantaraportaremediu.ro\/index.php\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/consultantaraportaremediu.ro\/index.php\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/consultantaraportaremediu.ro\/index.php\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/consultantaraportaremediu.ro\/index.php\/wp-json\/wp\/v2\/comments?post=193"}],"version-history":[{"count":7,"href":"https:\/\/consultantaraportaremediu.ro\/index.php\/wp-json\/wp\/v2\/posts\/193\/revisions"}],"predecessor-version":[{"id":202,"href":"https:\/\/consultantaraportaremediu.ro\/index.php\/wp-json\/wp\/v2\/posts\/193\/revisions\/202"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/consultantaraportaremediu.ro\/index.php\/wp-json\/wp\/v2\/media\/195"}],"wp:attachment":[{"href":"https:\/\/consultantaraportaremediu.ro\/index.php\/wp-json\/wp\/v2\/media?parent=193"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/consultantaraportaremediu.ro\/index.php\/wp-json\/wp\/v2\/categories?post=193"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/consultantaraportaremediu.ro\/index.php\/wp-json\/wp\/v2\/tags?post=193"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}