

Tamara Close
Can short selling be used as a carbon offset?
There has been a great deal of debate in the last few months on whether short positions can act as offsets to the carbon emissions of long positions in a portfolio, through the netting of carbon exposures. As investors increasingly make net zero carbon emissions commitments and increasingly aim for real world impact in their portfolios (for E and S issues), how short positions are accounted for is a critical issue. This paper addresses the subject of whether a short position in a carbon emitting company can be perceived as a carbon offset for a long position in another carbon emitting company within the same portfolio.

Readers also like

illuminem briefings
Corporate Sustainability

Samir Saci
ESG

Giulia Michieli
Adaptation

Saja Mahtat
Carbon

Rob Cobbold
Carbon Market

Fikayo Akeredolu
Adaptation

Praveen Gupta
ESG

Zaneta Sedilekova
ESG

Yury Erofeev
Climate Change

Alex Hong
ESG

Rob Karpati
ESG

Charles E. Di Leva
Carbon Market

Scott Vaughan
Carbon Market
Eyal Harel
ESG

Tom O’Leary
ESG

Philippe Benoit
Carbon

Susana Gago
Nature
