IFRS Foundation


  • GHG Emissions
  • Air Quality
  • Energy Management
  • Water & Wastewater Management
  • Waste & Hazardous Materials Management
  • Ecological Impacts

Human Capital

  • Labor Practices
  • Employee Health & Safety
  • Employee Engagement, Diversity & Inclusion

Leadership & Governance

  • Business Ethics
  • Competitive Behavior
  • Management of the Legal & Regulatory Environment
  • Critical Incident Risk Management
  • Systemic Risk Management
General Issue Category
(Industry agnostic)

Disclosure Topics (Industry specific) for:
Car Rental & Leasing

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Product Quality & Safety

Customer Safety

Meeting customer satisfaction standards for the Car Rental & Leasing industry means ensuring that vehicles are in proper working condition and that customers understand how to safely operate the vehicles. Since rental vehicles accumulate significant mileage compared to private vehicles, frequent maintenance and repair are required, which can be costly. Vehicle recalls are of material significance to the industry, because the associated repairs can temporarily reduce companies’ available fleet, create customer service issues, and reduce the residual value of cars. In addition, if customers are involved in accidents and the car rental company is found negligent, the company may face legal fees, impaired brand value, and a higher risk profile. It can be complex to balance saving costs with ensuring safety. Adding to the complexity of the issue is the franchise model under which car rental and leasing companies operate, as franchisees separately own and manage their own fleets.

Product Design & Lifecycle Management

Fleet Fuel Economy & Utilization

By providing fuel-efficient and alternative fuel vehicles, car rental and leasing companies can enhance the environmental sustainability of their operations while also achieving financial benefits. Consumer demand for more efficient vehicles is growing, motivated by both environmental stewardship and the lower operating costs associated with fuel efficiency. In addition to providing fuel-efficient and low-emission fleets, companies in the industry are adapting to changing vehicle needs by providing car-sharing services. In urban settings, car sharing is an attractive alternative to vehicle ownership that reduces congestion and the environmental impacts associated with private ownership of vehicles. By maximizing fleet utilization rates through car-sharing, companies can enhance business efficiency.

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