The Ministry of Finance has developed new reporting and disclosure standards for businesses. They will take effect upon Moldova’s accession to the European Union. The draft has been submitted for public consultation, which will run until August 19, 2026.
In sustainability reports (also known as ESG reports or non-financial reports), companies disclose information about their impact on the environment and society, as well as the structure of their internal governance. This information will be included as a separate section in the management report or the consolidated management report.
The requirements to file sustainability reports will apply to entities with sales revenue exceeding 9,024,165,000 lei and an average headcount of more than 1,000 employees, as well as to parent entities of groups that exceed the same thresholds based on their consolidated financial statements.
Entities whose average number of employees for the previous reporting period did not exceed 1,000 and that are part of the value chain of an entity required to prepare sustainability reports may opt out of providing such information.
