By 2026, the sustainability requirements for companies have become significantly more specific, comprehensive, and verifiable. In particular, developments surrounding CSRD reporting in IT<\/strong> demonstrate that ESG is no longer just an issue for sustainability departments. IT must also provide reliable data, document processes, and design its own infrastructure in a way that makes sense both economically and environmentally.<\/p>\n Particularly in the area of mobile devices\u2014laptops, tablets, smartphones, and project-specific technology\u2014a key question therefore arises: How can companies organize their IT in a way that remains flexible and cost-effective while also supporting requirements for transparency, resource efficiency, and reporting? An increasingly important solution to this is technology leasing models<\/strong> combined with systematically collected usage data<\/strong>.<\/p>\n For companies that take ESG goals and CSRD requirements seriously, the way they procure and use IT equipment is becoming a strategic lever. This is because modern rental and Device-as-a-Service models not only provide flexibility for rollouts, events, projects, or seasonal peaks, but can also make a measurable contribution to the data foundation for sustainability reporting.<\/p>\n The Corporate Sustainability Reporting Directive has taken sustainability reporting in Europe to a new level. At its core are more detailed disclosure requirements, standardized reporting frameworks, and a stronger link between sustainability, risk management, and corporate governance. For IT, this means one thing above all else: it is evolving from a support function to an active data provider.<\/p>\n Under ESG and CSRD requirements, companies today must, among other things, provide a transparent account of how they manage resources, what emissions result from procurement and use, how the circular economy is promoted, and how governance processes are implemented in practice. This is precisely where the connection to IT infrastructure comes into play.<\/p>\n Many companies use large numbers of end-user devices. These devices are purchased, distributed, used, replaced, sometimes stored, and eventually returned, refurbished, or disposed of. Each of these steps is relevant from the perspective of sustainability reporting. If companies do not have reliable information about these processes, a data gap can quickly arise in their reporting.<\/p>\n Many ESG metrics do not originate solely in production, logistics, or procurement. Office workstations, remote work models, field service structures, training environments, and temporary project teams also result in material use, energy consumption, and waste disposal costs. IT is therefore directly linked to environmental, social, and governance issues.<\/p>\n The following aspects, among others, will be particularly relevant for IT in 2026:<\/p>\n These points are not only important from an operational perspective. They also influence key performance indicators, internal controls, and the quality of the data foundation for external audits. For many companies, it is therefore becoming crucial to manage IT not merely as a cost center, but as a controllable resource with ESG relevance.<\/p>\n The traditional method of purchasing IT equipment is well-established, but from a reporting perspective, it often comes with drawbacks. In many companies, equipment is purchased in bulk, distributed across various departments, and documented with varying degrees of thoroughness. Actual usage is often less clear than the quantity purchased. This is precisely what becomes a problem in the context of CSRD.<\/p>\n If, for example, it is unclear how long devices were actually in use, whether they were temporarily stored, who used them, or how their return was organized, sustainability claims are difficult to substantiate. Hidden reserves in the form of unused hardware inventories also contradict the principle of resource efficiency.<\/p>\n Rental models come into play here because they shift the focus from ownership to usage. Instead of buying devices on a speculative basis, companies can more precisely tailor their needs\u2014in terms of both timing and quantity\u2014to projects, rollouts, onboarding phases, trade shows, training sessions, or temporary teams. Particularly for traditional office workstations, flexibly available office laptops for rental<\/a> are a sensible approach to better align demand with actual usage.<\/p>\n A professional rental model in the technology and mobile device sector can promote various sustainability goals simultaneously. First, it reduces the likelihood of over-procurement because devices are provided based on actual need. Second, returned devices are systematically inspected, refurbished, and reused. This extends their lifecycles and supports a circular economy approach.<\/p>\n This is particularly relevant for companies focused on ESG and CSRD because it allows them to structure processes that are often inadequately documented in traditional procurement models. Those who engage in rental activities typically receive a clearer overview of delivery, use, return, and replacement. This information is valuable for reporting purposes.<\/p>\n There is also an economic advantage: Companies remain technologically flexible without permanently tying up capital in equipment that may only be needed temporarily. This not only makes sense from a financial strategy perspective, but can also help align sustainability goals with operational efficiency.<\/p>\n By 2026, in the context of ESG, it will be increasingly insufficient to simply provide purchase data. What will be needed is reliable information on actual usage, utilization rates, return rates, replacement cycles, and reuse. This is exactly where usage data comes into play.<\/p>\n The better a company can track how, when, and for how long devices are used, the more accurately it can assess resource efficiency and alignment with demand. This applies, for example, to the duration of individual rental periods, the number of active devices per project, the reuse rate after return, or the proportion of standardized, refurbished devices.<\/p>\n This type of data isn’t just useful for external reporting. It also enables better internal decision-making\u2014for example, when deciding whether certain classes of equipment should be purchased outright or used for rental on a project-by-project basis. In addition, it helps streamline hardware inventories and prevent unused capacity.<\/p>\nWhy the CSRD Places Greater Responsibilities on IT by 2026<\/h3>\n
The Role of IT in ESG Reporting<\/h3>\n
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Why Traditional Procurement Models Often Reach Their Limits in CSRD Reporting<\/h3>\n
How Rental Models Specifically Support ESG Goals<\/h3>\n
Usage Data as the Key to Robust CSRD Reporting in IT<\/h3>\n
What Reporting Benefits Do Rental Models and Usage Data Offer in Practice?<\/h3>\n