SASB Car Rental & Leasing
SASB
Guidelines for sustainable car rental and leasing practices.
The SASB Car Rental & Leasing costs $0 USD. Renewal costs $0 USD.
Key Strengths
- Industry-specific metrics tailored to car rental and leasing operations
- Designed to meet investor-grade disclosure needs
- Widely recognized by institutional investors and ESG rating agencies
- Covers material topics including fleet fuel efficiency, GHG emissions, and labor practices
- Part of a broader SASB Standards suite enabling cross-industry comparability
- Aligned with IFRS Sustainability Disclosure Standards (ISSB)
Ideal For
This standard is best suited for car rental and leasing companies seeking to communicate sustainability performance to institutional investors and ESG analysts. It is particularly valuable for publicly traded or large private firms that face growing investor scrutiny on environmental and social metrics, and for sustainability officers or IR teams building out ESG disclosure frameworks.
Target Audiences
Relevant Roles
Alignment & Recognition
Accrediting Body
Scope
Overview
The Sustainability Accounting Standards Board (SASB) sets standards to help businesses report on sustainability. For Car Rental & Leasing companies, they focus on key areas like fuel efficiency, greenhouse gas emissions, and labor practices. SASB aims for transparent, decision-useful information for investors. Established in 2011, SASB has grown to work with many organizations. Statistics show increased investor demand for sustainability data, with SASB standards being a go-to. Important clients include large firms like Enterprise Holdings. Certification helps businesses show their commitment to sustainability, appealing to eco-conscious consumers and investors.
Requirements & Verification
Evidence Requirements
Organizations are expected to collect and disclose quantitative metrics as defined in the SASB Car Rental & Leasing Standard, including fleet average fuel economy, total GHG emissions (Scope 1 and 2), and relevant labor and workforce data. Disclosures are typically included in annual reports, sustainability reports, or SEC filings. SASB does not mandate third-party verification, though many companies choose to have disclosures independently assured.
Prerequisites
Assessment Process
There is no formal exam or audit process. Organizations self-select to adopt the SASB Car Rental & Leasing Standard and disclose the required metrics in their public reporting. SASB provides detailed guidance on metric definitions, units of measure, and reporting boundaries. Optional third-party assurance of disclosures is available but not mandated by SASB.
Renewal & Compliance
SASB standards are updated periodically by the ISSB (now integrated under IFRS Foundation). Organizations are expected to align their disclosures with the most current version of the standard. There is no formal renewal cycle or recertification requirement; ongoing adoption is self-directed and voluntary.
Accountability Model
Impact & Outcomes
Employer Recognition
Consider Alternatives If...
Companies looking for a third-party verified certification or public-facing sustainability badge should consider alternatives like ISO 14001 or B Corp, as SASB is a reporting standard rather than a pass/fail certification. Small or privately held car rental businesses with limited ESG reporting infrastructure may find the standard's investor-focused framing less immediately applicable.
Alternative Programs
Frequently Asked Questions
Quick Facts
Certification
English
2011