ERA releases the Sustainability KPI Framework version 3.0

The European Rental Association (ERA) has published Version 3.0 of its Sustainability KPI Framework — a major step forward in supporting rental companies to implement structured, relevant, and CSRD-aligned sustainability reporting practices.

The new framework is accompanied by an Excel-based KPI list and a comprehensive set of guidance slides that help organisations navigate the selection and application of the right indicators for their business.

The updated Framework 3.0 has been developed by ERA in partnership with epi Consulting and is specifically designed to reflect current and emerging EU sustainability reporting standards, while maintaining a practical and sector-focused approach.

Built for the rental industry

First launched in 2021 and updated in 2023, the ERA KPI Framework has always aimed to provide rental companies with a clear and consistent method to measure and improve sustainability performance.

Version 3.0 takes this ambition further by integrating the requirements of the Corporate Sustainability Reporting Directive (CSRD) and its associated standards (ESRS and VSME), ensuring that the indicators are not only meaningful, but also regulatorily relevant.

Version 3.0 was shaped through consultations with leading rental companies in Europe. These insights helped determine which sustainability topics are most material to the rental sector and which indicators are best suited for transparent, comparable reporting — regardless of company size.

One framework, four lists

To ensure flexibility and applicability, the new KPI framework is organised into four distinct lists:

• Basic KPIs for SMEs
• Comprehensive KPIs for SMEs
• Basic KPIs for Large Rental Companies
• Comprehensive KPIs for Large Rental Companies

Each company is advised to select only one list to report against, based on its size, maturity, and ambition level. The Basic KPIs are designed for those getting started with CSRD-aligned reporting — focusing on essentials such as Scope 1 and 2 emissions, waste generation, and workforce statistics.

The Comprehensive KPIs build on this by including Scope 3 emissions, more detailed workforce and supply chain metrics, and other indicators that reflect good or best practice in sustainability performance.

Clear structure, practical tools, forward-looking perspective

The accompanying Excel spreadsheet contains the full list of indicators, categorised into environmental (E), social (S), and governance (G) areas as defined by the ESRS, including topics like climate change, pollution, circularity, and workforce.

The PowerPoint guidance slides offer detailed explanations of:

• The development process from Version 2.0 to 3.0
• The structure and rationale behind each KPI list
• Recommendations on how to choose the right list
• Anticipated future developments in CSRD and sustainability reporting

As stakeholder expectations increase — from investors and customers to regulators and employees — rental companies are expected to demonstrate measurable progress in sustainability. The ERA KPI Framework 3.0 equips companies to meet these expectations with confidence and credibility.

Rental companies ready to take the next step in sustainability reporting are encouraged to explore the framework and start integrating the most relevant KPIs into their operations and disclosures.

To access the tools and learn more, please visit the ERA website.