ELFA - Equipment Leasing and Finance Association - Equipping Business for Success

Industry Topics

Environmental, Social, and Governance

Resources related to environmental, social and governance issues and opportunities for the equipment finance industry
ELFA members enjoy special access to and discounts on many of the following resources. Learn more.

EL&F Articles

  • Tax Law Updates, Including the Inflation Reduction Act

    This article covers some of the key tax updates affecting income taxes, including scheduled changes in selected tax rules as well as new laws passed in the Inflation Reduction Act (IRA).

  • ESG Reporting

    The increasing demand for information regarding environmental, social and governance is coming from many stakeholders.

Additional Articles


elfa foundation

Foundation donors receive benefits, including early access to many of the following resources. Learn more.



  • The ESG Imperative

    This study reviews key ESG elements, looks at their status in terms of strategy, and the risks and opportunities they represent for the equipment finance industry.