Symbolic or Substantive Action: Intent, Effort, and Results

ABSTRACT Many firms have made ambitious climate pledges since the Paris Agreement of 2015. These pledges may be symbolic or substantive, but the literature is fragmented in defining these two terms. We propose a conceptual framework with three frames to delineate symbolic from substantive action: Intent—underlying motivations for engaging in climate action; Effort—depth of operational changes; and Results—presence of improvements in environmental performance. Our framework is based on a systematic review of environmental management articles using the Web of Science. We examine the theoretical justifications used to define symbolic and substantive action and the empirical criteria used to operationalize differences between them. We discover Intent, Effort, and Results as the main frames that the literature uses to differentiate symbolic and substantive action. By linking the frames together into a single conceptual framework, we map out a research agenda to derive more robust metrics to evaluate corporate climate strategies.