Finance both contributes to environmental degradation and is vulnerable to environmental degradation. This article sets the methodological groundwork for assessing both concerns in an integrated macroaccounting framework. It presents how the combination of environmentally extended Input-Output analysis and balance sheet methods and data can be used to evaluate the contribution of finance to environmental degradation (responsibility) and the vulnerability of finance to environmental risks (exposure). In doing so, the article contributes to the development of a disaggregated ecological macroeconomics integrating monetary and biophysical flows and stocks.

中文翻译：

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环境责任和金融风险：环境扩展投入产出和资产负债表方法相结合


金融既会导致环境退化，也容易受到环境退化的影响。本文为在综合宏观会计框架中评估这两个问题奠定了方法基础。它介绍了如何将环境扩展的投入产出分析与资产负债表方法和数据相结合来评估金融对环境退化的贡献（责任）和金融对环境风险的脆弱性（风险）。在此过程中，本文有助于发展整合货币和生物物理流动和存量的分解式生态宏观经济学。