Leaseurope released a new paper on 'Rest of life’ Reporting for Cars and Vans

In April 2025, Leaseurope’s Taskforce on ESG & Green Leasing, completed work on three papers intended to support European leasing and automotive rental businesses when reporting on sustainability matters following the European Sustainability Reporting Standards. The papers cover how lessors could approach reporting of CO2 emissions for leased assets (key aspects have since been confirmed by the draft simplified ESRS that were published by the European Financial Reporting Advisory Group in December 2025), a voluntary reporting measure that lessors could use to report Transition Asset Finance (leasing agreements for equipment that will help small and medium-sized business customers in their transition to become more sustainable) and ‘Rest of life’ reporting for cars and vans. 

Collectively, the papers are intended to promote efficiency and consistency in reporting, as well as raising the profile of leasing as a key enabler of investment in sustainability by European SMEs. 

The papers were issued to Leaseurope’s member associations, for them to share within their national markets as they considered appropriate. Following feedback from our member associations we are now making the paper on ‘Rest of life’ reporting for cars and vans publicly available. This is intended to help auditors to consider the paper as recognised industry guidance so that firms choosing to follow it may do so.