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Assessing the Environmental Reporting Maturity of Companies in Romania According to the CSRD

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  • Teodora Maria Rusu

    (Faculty of Agriculture, University of Agricultural Sciences and Veterinary Medicine Cluj-Napoca, Mănăștur Street 3-5, 400372 Cluj-Napoca, Romania)

  • Antonia Cristina Maria Odagiu

    (Faculty of Agriculture, University of Agricultural Sciences and Veterinary Medicine Cluj-Napoca, Mănăștur Street 3-5, 400372 Cluj-Napoca, Romania)

  • Teodor Rusu

    (Faculty of Agriculture, University of Agricultural Sciences and Veterinary Medicine Cluj-Napoca, Mănăștur Street 3-5, 400372 Cluj-Napoca, Romania)

  • Laura Paulette

    (Faculty of Agriculture, University of Agricultural Sciences and Veterinary Medicine Cluj-Napoca, Mănăștur Street 3-5, 400372 Cluj-Napoca, Romania)

Abstract

This study assesses the maturity level of environmental sustainability reporting among major publicly listed companies in Romania, in line with the Corporate Sustainability Reporting Directive (CSRD) and the European Sustainability Reporting Standards (ESRSs). Based on a sample of ten representative companies, the analysis covers five environmental dimensions defined by ESRSs E1–E5. Using a weighted indicator-based maturity framework, the results reveal a high level of reporting maturity in climate change, while substantial gaps persist in biodiversity and ecosystems reporting. The findings highlight key challenges in ESRS implementation in a transition economy context and provide a replicable methodological framework for future sustainability reporting assessments.

Suggested Citation

  • Teodora Maria Rusu & Antonia Cristina Maria Odagiu & Teodor Rusu & Laura Paulette, 2026. "Assessing the Environmental Reporting Maturity of Companies in Romania According to the CSRD," Sustainability, MDPI, vol. 18(4), pages 1-21, February.
    • Handle: RePEc:gam:jsusta:v:18:y:2026:i:4:p:1990-:d:1865415
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