Is Short Selling Going to Be the Next Big Thing?

Regulators have not yet set down their markers on e s g and short selling. How you report the portfolio level, how you report at the fund level will then influence how the companies will be reporting to the regulators. So we think that, as a standard aproach, long and short positions and the es geometric should be reported separately. And if an investment manager wants to show aggregated e geometrics of their total portfolio and wants to show net es g risk, then they should also show separate e geometric for both the long and short position.