To date, the Russian leasing services market has not yet been sufficiently developed. Many years of experience in using lease agreements in commercial activities in many countries around the world allows us to draw conclusions about their effectiveness. Leasing is the most profitable financial instrument in operating the structure of an enterprise, which allows large-scale capital investments in the development of any production equipment and any technical base. The article analyzes the current state of the leasing market in Russia in terms of the number of leasing agreements, the volume of new leasing business, and the type of leased asset. It was established that in the current realities of the country's economic development, the most advantageous positions in the leasing market in Russia are occupied by leasing companies in the sectors of construction equipment, road equipment, trucks and special-purpose equipment. In conclusion, the authors identified the most promising segments of the leasing market (development of “green” transport; adaptation projects in railway, water and air transport; green and adaptive leasing of agricultural equipment; leasing of equipment that solves social problems) and the possibilities for their further development. The authors consider the main ways to develop the identified promising ESG leasing points in Russia: reorganization of supply chains, import substitution, consolidation of companies, establishment of trade and investment restrictions.