Sustainability Now cover image

The Long and Shorting of ESG

Sustainability Now

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Reporting Short Positions

Short positions have typically been excluded from eg analysis to date. But with heightened reglatory and client scrutiny, the uestion of how to report s metrics for short positions is becoming increasingly urgent. A key issue under pinning investor views on reporting short positions is whether they are assessing a companies real wild impact or just financial materiality.

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