{"version":"1.0","provider_name":"\u30a2\u30b8\u30a2\u592a\u5e73\u6d0b\u4e0d\u52d5\u7523\u5354\u4f1a","provider_url":"https:\/\/www.aprea.asia\/ja","author_name":"APREAHOSTING","author_url":"https:\/\/www.aprea.asia\/ja\/author\/apreahosting\/","title":"ESG Reporting in Long-Short Portfolios (MSCI) - Asia Pacific Real Assets Association","type":"rich","width":600,"height":338,"html":"<blockquote class=\"wp-embedded-content\" data-secret=\"OLw5OI0ew5\"><a href=\"https:\/\/www.aprea.asia\/ja\/knowledge-hub\/esg-reporting-in-long-short-portfolios-msci\/\">\u30ed\u30f3\u30b0\u30b7\u30e7\u30fc\u30c8\u30dd\u30fc\u30c8\u30d5\u30a9\u30ea\u30aa\u306b\u304a\u3051\u308bESG\u5831\u544a\uff08MSCI\uff09<\/a><\/blockquote><iframe sandbox=\"allow-scripts\" security=\"restricted\" src=\"https:\/\/www.aprea.asia\/ja\/knowledge-hub\/esg-reporting-in-long-short-portfolios-msci\/embed\/#?secret=OLw5OI0ew5\" width=\"600\" height=\"338\" title=\"&#8220;ESG Reporting in Long-Short Portfolios (MSCI)&#8221; &#8212; Asia Pacific Real Assets Association\" data-secret=\"OLw5OI0ew5\" frameborder=\"0\" marginwidth=\"0\" marginheight=\"0\" scrolling=\"no\" class=\"wp-embedded-content\"><\/iframe><script>\n\/*! This file is auto-generated *\/\n!function(d,l){\"use strict\";l.querySelector&&d.addEventListener&&\"undefined\"!=typeof URL&&(d.wp=d.wp||{},d.wp.receiveEmbedMessage||(d.wp.receiveEmbedMessage=function(e){var t=e.data;if((t||t.secret||t.message||t.value)&&!\/[^a-zA-Z0-9]\/.test(t.secret)){for(var s,r,n,a=l.querySelectorAll('iframe[data-secret=\"'+t.secret+'\"]'),o=l.querySelectorAll('blockquote[data-secret=\"'+t.secret+'\"]'),c=new RegExp(\"^https?:$\",\"i\"),i=0;i<o.length;i++)o[i].style.display=\"none\";for(i=0;i<a.length;i++)s=a[i],e.source===s.contentWindow&&(s.removeAttribute(\"style\"),\"height\"===t.message?(1e3<(r=parseInt(t.value,10))?r=1e3:~~r<200&&(r=200),s.height=r):\"link\"===t.message&&(r=new URL(s.getAttribute(\"src\")),n=new URL(t.value),c.test(n.protocol))&&n.host===r.host&&l.activeElement===s&&(d.top.location.href=t.value))}},d.addEventListener(\"message\",d.wp.receiveEmbedMessage,!1),l.addEventListener(\"DOMContentLoaded\",function(){for(var e,t,s=l.querySelectorAll(\"iframe.wp-embedded-content\"),r=0;r<s.length;r++)(t=(e=s[r]).getAttribute(\"data-secret\"))||(t=Math.random().toString(36).substring(2,12),e.src+=\"#?secret=\"+t,e.setAttribute(\"data-secret\",t)),e.contentWindow.postMessage({message:\"ready\",secret:t},\"*\")},!1)))}(window,document);\n\/\/# sourceURL=https:\/\/www.aprea.asia\/wp-includes\/js\/wp-embed.min.js\n<\/script>","description":"This paper from MSCI seeks to lay out some fundamental principles and best practices for ESG reporting of&nbsp;short&nbsp;positions at a portfolio level, based on the results from MSCI\u2019s consultation with over 20 market participants globally. It also explores related issues that influenced market participants\u2019 views on this topic, including cost of capital, shareholder ownership, engagement and regulation. The most important principle for long-short portfolio ESG reporting is transparency. Transparency allows both regulators and clients to more accurately assess the ESG risks and opportunities to which the fund is exposed on both the long and the short sides of the portfolio. The main difference in investor views on reporting short positions ... ..."}