Valerie Gerard, Co-Chief Executive Officer, The Alta Group discusses the importance of engaging in Environmental, Social, and Governance (ESG) and how the equipment finance industry is applying these non-financial factors as part of their process to identify risks and growth opportunities. Gerard begins by explaining the differences between ESG and Sustainability and goes further to explain why equipment finance companies should incorporate ESG into their underwriting strategy, the impact of ESG on various industries, how the Equipment Leasing & Finance Association (ELFA) is building awareness of ESG in the equipment finance industry and why ESG bonds and securitizations will be important sources of capital for equipment finance companies of all sizes.