Short selling reporting rules: a greenfield area

Short selling reporting obligations are helpful to regulators, particularly in deterring abusive behaviour. The EU Short Selling Regulation introduces common reporting requirements. Turning to the US, it has paid far less attention to short sale reporting obligations. This article examines the approach taken to short sale reporting in the EU and US and discusses the recent reports. It suggests that changes are required in both jurisdictions to ensure reporting rules can be helpful rather than a hindrance.