9bb0a4b4-b384-47ab-8b94-b95a85c5b7da20210324071159525naunmdt@crossref.orgMDT DepositInternational Journal of Energy and Environment2308-100710.46300/91012http://www.naun.org/cms.action?id=3043324202132420211510.46300/91012.2021.15https://www.naun.org/cms.action?id=23309M.M.MirasAccounting and Financial Economics Department, University of Seville, Seville, SpainB.EscobarAccounting and Financial Economics Department, University of Seville, Seville, SpainA.CarrascoAccounting and Financial Economics Department, University of Seville, Seville, SpainThe severe economic crisis is affecting significantly to the environment in which companies have to continue with their business. Consequently, academicians and managers are worried about what is going to happen with the Social Responsibility and particularly with the Environmental Responsibility, due to the decrease in the financial performance of the companies. 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