This high-rise short is tailored along a pair of on-seam pockets and a crisply pleated front. Itâs crafted from our signature stretch Good Linen fabric. Theory for Good We are committed to making a positive impact on the people who wear our clothes, our industry, and our planet, beginning with our Good Collection fabrics. Woven by the Marini & Cecconi Mill in Prato, Italy, Good Linen is our signature stretch linen fabric, made up of three fibersâflax sourced from France, viscose made from repurposed waste cotton fibers, and recycled elastane for stretch. Learn more about our Good Linen.