CSRD & Sustainability Reporting in IT: Which Metrics Matter for Device Fleets and IT Services

The Corporate Sustainability Reporting Directive (CSRD) has fundamentally transformed sustainability reporting in Europe. By 2026 at the latest, it will be clear that even in the IT sector, it is no longer enough to simply talk about green intentions. Companies must provide reliable data, document processes, and present key performance indicators in a transparent manner. This is creating new requirements—but also new opportunities—particularly in the areas of device fleets, mobile devices, workplace technology, and IT services. Companies that manage their IT transparently can not only better meet reporting obligations but also often lower costs, reduce risks, and take a more strategic approach to procurement.

For companies with large numbers of smartphones, tablets, laptops, accessories, and project-specific technology, IT thus becomes a key lever in sustainability management. This is precisely where the keyword “CSRD IT sustainability metrics” comes into focus. After all, what’s needed aren’t just general statements about energy efficiency, but concrete metrics on usage, lifespan, circular economy, emissions, reparability, and utilization.

This is particularly exciting for companies that want to use end devices flexibly. Rental models, “Device as a Service” approaches, refurbishment, return processes, and standardized device fleets not only support operational IT but also often improve the data foundation for reporting. For example, companies that want to use Apple iPhones for specific purposes or use Apple iPads on a project-by-project basis can map their needs much more flexibly and document usage more accurately. This is a strong argument for B2B leasing in the technology and mobile device sector: Flexible device provisioning can be a key component of measurable sustainability today.

Why the CSRD Affects IT More Than Many Initially Thought

In many companies, sustainability reporting was initially associated with topics such as energy, buildings, supply chains, production, or vehicle fleets. IT was often viewed merely as a supporting function. It is now clear that this view is too narrow. Digital infrastructure has direct and indirect environmental impacts, consumes valuable raw materials, generates emissions through manufacturing, transportation, use, and disposal, and influences entire value chains through procurement decisions.

In addition, the CSRD is based on the European Sustainability Reporting Standards. In practice, these standards require significantly better data on resource consumption, climate impact, the circular economy, social standards in the supply chain, and governance processes. IT is affected in several ways:

from the purchase and use of hardware
through the energy consumption of end devices, network technology, and computing power
through supply chain risks associated with electronics and components
through disposal and take-back programs
through the impact on Scope 3 emissions

Device fleets are therefore no longer a side issue. They are becoming part of a measurable sustainability strategy. Anyone operating a large mobile fleet today should know how many devices are in circulation, how long they are used, what the failure and replacement rates are, what percentage is repaired or reused, how high inventory levels are, and what emissions are associated with procurement and use.

Which CSRD IT Sustainability Metrics Are Truly Relevant

First, the most important point: There is no single metric that explains everything. Reliable reporting is achieved through a set of metrics that, taken together, provide a realistic picture. In IT, companies should distinguish above all between usage metrics, environmental metrics, circularity metrics, and governance metrics.

Key metrics related to the device fleet are particularly relevant in day-to-day operations. These include the number of active devices, average usage duration, replacement intervals, repair rate, return rate, reuse rate, and the proportion of standardized models. Standardization, in particular, is often underestimated. It simplifies repairs, improves spare-part availability, and reduces complexity in lifecycle management. This applies not only to smartphones and tablets but also to traditional workplace hardware, such as rental office laptops, which can be managed particularly efficiently in standardized fleets.

In addition, emissions data is becoming increasingly important. Many companies initially focus on the electricity consumption of their devices. While this is important, it is not enough. For mobile devices, a significant portion of the environmental impact occurs during manufacturing. That is why companies must take a holistic view of the entire life cycle. Those who use devices for longer periods, use them on a rental basis, or return them to the supply chain after a project ends can often significantly improve their environmental footprint.

Key Metrics for Device Fleets and IT Services at a Glance

Key Metric	What it indicates	Why it is relevant to CSRD
Average Lifespan by Device Type	How long smartphones, tablets, or laptops remain in use	Longer use can reduce resource consumption and Scope 3 emissions
Utilization Rate of the Equipment Fleet	How many devices are actually being used productively	Reduces over-procurement and unnecessary inventory
Repair Rate	Percentage of defective devices that are repaired	Indicates progress in circular economy and extending product lifespan
Reuse Rate	Percentage of devices that are reused after being returned	Relevant indicator of resource efficiency
Return Rate by Project	Percentage of issued devices that are returned in good order	Important for traceability and recycling processes
Percentage of refurbished or reconditioned devices	The extent to which existing hardware is reused	Improves the sustainability profile of procurement
Energy Consumption During Operation	Electricity consumption over the product’s service life	Relevant to operational environmental performance
Estimated Product Carbon Footprint Values	CO2 Impact of a Device Over Its Lifecycle	Helps with assessing and comparing procurement options
Degree of Standardization in the Fleet	Proportion of uniform models and configurations	Facilitates maintenance, replacement, and spare parts management
Disposal and Return Rate	Tracks secure return and data erasure	Combines sustainability with compliance and governance

Equipment fleets are a hotspot for Scope 3 emissions

A key aspect of sustainability reporting is the consideration of indirect emissions. Particularly with IT hardware, significant climate impacts often do not stem from ongoing operation but rather from upstream processes such as raw material extraction, production, logistics, and the supply chain. For many companies, laptops, smartphones, tablets, and other mobile devices are therefore among the relevant Scope 3 items.

In practice, this means that anyone who focuses solely on the devices’ charging current will underestimate the actual environmental impact of their IT. The significantly greater impact often lies in extending the useful life of equipment, improving utilization, and avoiding unnecessary new purchases. A company that relies on rental equipment—rather than a permanent, fully equipped fleet—for seasonal projects, trade shows, rollouts, training sessions, or field service assignments can manage its equipment inventory in a way that better meets its needs. While this does not automatically reduce every emission, it often improves resource efficiency and prevents excess capacity.

This is exactly where a professional rental partner becomes valuable. By requesting devices only as needed—rather than keeping them in stock permanently—you create transparency regarding usage periods, returns, and reuse. This data can increasingly be translated into sustainability metrics. This applies, for example, to modern business smartphones like the iPhone 15 available for rental or Android flagship models like the Samsung Galaxy S24, when they are specifically provided for limited-time use.

Circular Economy in IT Is Evolving from a “Nice-to-Have” to a Reporting Issue

The CSRD reinforces the focus on the circular economy. In the IT sector, this means using products for as long as possible, repairing them, refurbishing them, reusing them, and only disposing of them properly at the very end. Electronics are resource-intensive and often involve complex social and environmental supply chains. That’s why every step that reduces the primary demand for new devices counts.

In practical terms, this means that companies should review their device strategy. Are end-user devices being replaced after a short period of time, even though they are still technically usable? Are there established processes for take-back, sorting, reuse, and refurbishment? Are replacement devices available on a standardized basis so that defective devices are not immediately disposed of? Can devices used for specific projects be transferred to other departments or new projects after their deployment?

This is particularly relevant in the B2B environment. Many companies need technology on a temporary basis—for example, for trade shows, promotional activities, inventory counts, field service campaigns, events, training sessions, or rollouts. If this demand is met through flexible rental models, it can be part of a circular IT strategy. Devices are used more intensively, professionally managed, inspected upon return, and reused. This not only creates operational flexibility but also supports key sustainability metrics. Versatile devices like the Surface Pro 10 are particularly well-suited for this purpose because they can be deployed with exceptional flexibility across a variety of usage scenarios.

What Companies Should Keep in Mind When Collecting Data in IT in 2026

The biggest challenge in the context of the CSRD is often not a lack of good will, but data quality. In many companies, information on equipment, contracts, deployments, repairs, and returns is scattered across multiple systems. Procurement, IT, facility management, the sustainability team, and line of business departments often work with different data sets. Therefore, meaningful CSRD IT sustainability metrics require clear responsibilities and reliable processes.

It makes sense to systematically collect at least the following data points:

Device type, manufacturer, model, date of purchase or deployment
Service life, user group, project affiliation, and frequency of use
Repairs, defects, reasons for replacement, and residual values
Return, reuse, refurbishment, or recycling
Environmental information provided by the manufacturer or service provider

Anyone working with external service providers or rental partners should also ensure that they can provide meaningful reports. Information on returns, reuse rates, technical inspections, standardized data erasure processes, and spare parts strategies is particularly valuable. A good partner not only supplies devices but also ensures traceability throughout the entire deployment. This is particularly helpful, for example, with in-demand project devices such as the 11-inch iPad Air M2 when managing multiple teams or events simultaneously.

IT Services: Service models must also become measurably sustainable

It’s not just physical hardware that matters. IT services are also playing an increasingly important role in sustainability reporting. These include managed services, rollout services, device configuration, logistics, support, repair management, warehousing, and take-back services. In the context of the CSRD, it is becoming increasingly important to consider how efficiently these services are organized and what impact they have on emissions, waste prevention, and resource use.

A service model that provides preconfigured devices, consolidates returns, prioritizes repairs, and organizes reuse can be more sustainable than a disorganized in-house operation with many individual solutions. Companies should therefore also examine service-related metrics. These include, for example, transportation efficiency, average turnaround time for returns, the percentage of devices repaired rather than replaced, and the time to return a device to service after a technical inspection.

This presents a major opportunity for providers in the rental sector. Those who offer structured service processes can not only ease the operational burden on companies but also help them better manage and document their sustainability performance.

Procurement, Rental, or Purchase: What Matters from a Sustainability Perspective

There is no one-size-fits-all answer to the question of whether equipment should be purchased or rented. The key factors are the actual needs and how professionally the equipment’s lifecycle is managed. For standard workstations that are used intensively on a long-term basis, purchasing may make sense in some cases. For fluctuating needs, short periods of use, project-based work, seasonal peaks, events, or test phases, rental often offers clear advantages.

From a sustainability perspective, it is crucial that equipment is utilized to full capacity, that unnecessary inventory is avoided, and that it enters a new usage cycle once its current use ends. A rental model can really shine here if the provider professionally organizes reuse and efficiently manages the fleet. For companies, this means fewer unused devices, less ad hoc procurement, and often better data for reporting.

So anyone who needs mobile devices today for projects, teams, or temporary assignments should consider not only price and availability, but also reporting capabilities, return processes, technical refurbishment, and documented sustainability metrics. This can make a real difference later on in reporting. For traditional business environments, a standardized model like the HP ProBook 450 G10 i7 can also be a good choice if companies want to organize their laptop fleet in a predictable and transparent manner.

The Role of Manufacturer Information, Product Carbon Footprints, and Supply Chains

In reporting, the importance of reliable manufacturer data is growing. Product carbon footprints, energy efficiency data, information on material composition, recycling rates, repairability, and social standards in the supply chain help companies better evaluate their IT procurement. However, the quality of data is not yet equally good across all manufacturers and is often difficult to compare.

That is why companies should combine multiple sources of data: manufacturer specifications, internal usage data, and information from service providers. Particularly in the area of mobile devices, it is worthwhile to prioritize working with brands and partners that provide transparent environmental information. This offers a clear advantage for a company’s own sustainability reporting.

The supply chain is just as important. Electronic products involve risks related to raw materials, working conditions, and environmental standards. Even though companies cannot resolve these issues on their own, they should define clear criteria in their procurement processes and require relevant documentation. This not only strengthens CSRD compliance but also improves risk management.

Why Now Is the Right Time to Rethink Your Device Fleet

By 2026, sustainability reporting will no longer be a topic for the future, but a reality. The IT sector, in particular, offers companies the opportunity to achieve rapid results through relatively concrete measures. Companies that make their device fleet more transparent, extend usage cycles, flexibly manage project-specific needs, and establish circular processes can improve several key metrics at once.

For companies with fluctuating device needs, this offers significant flexibility. Instead of maintaining a large, permanent fleet of devices, it can make sense to request additional smartphones, tablets, or laptops on an as-needed basis for rollouts, training sessions, trade shows, field service assignments, or campaigns. This reduces capital tied up in equipment, increases flexibility, and supports a more needs-based use of technology.

In this context, a specialized B2B rental partner can offer more than just equipment provision. They can help ensure technical standards are met, organize returns, reintroduce equipment into the cycle, and provide data for documentation. Anyone looking to improve their IT sustainability metrics should therefore actively consider partnering with professional providers.

FAQ

What does the CSRD mean for IT in practical terms?
IT must make its environmental and organizational impacts measurable. This includes data on hardware, usage, lifespan, energy consumption, emissions, repairs, returns, and reuse.

Which IT metrics are particularly important for the CSRD?
Of particular relevance are useful life, utilization rate, repair rate, reuse rate, energy consumption, product carbon footprint values, and take-back and disposal processes.

Are mobile devices really relevant to sustainability reporting?
Yes. Smartphones, tablets, and laptops have a significant environmental impact, especially during manufacturing. When there are large fleets of these devices, they quickly become a key reporting issue.

Can rental be more sustainable than buying?
In many scenarios, yes—especially when demand is temporary or fluctuating. The key is that the equipment is utilized efficiently, professionally returned, and reused.

How can a rental partner assist with CSRD reporting?
A professional partner can provide structured data on usage times, returns, reuse, service processes, and equipment histories. This simplifies documentation and improves transparency.

Conclusion

The requirements for CSRD IT sustainability metrics will become significantly more specific in 2026. Companies must not only operate their IT efficiently, but also organize it in a transparent, resource-efficient, and circular manner. There is enormous potential, particularly with regard to device fleets. Companies that extend the useful life of their equipment, prioritize repairs, systematically implement reuse, and flexibly meet temporary needs will noticeably improve their sustainability performance.

For companies with project-based or fluctuating technology needs, it is therefore worth taking a fresh look at mobile devices and IT services. Making targeted requests for rental equipment can not only bring operational benefits but also make a meaningful contribution to better reporting, reduced waste of resources, and greater transparency. Anyone who takes sustainability in IT seriously should strategically evolve their device fleet now and seek out suitable solutions early on.

Sustainability

CSRD & Sustainability Reporting in IT: Which Metrics Matter for Device Fleets and IT Services