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Symbolic or Substantive Action: Intent, Effort, and Results

Vincent Xinyi Gu & Daniel Charles Matisoff

Business Strategy and the Environment2026https://doi.org/10.1002/bse.70545article
AJG 3ABDC A
Weight
0.41

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.

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https://doi.org/https://doi.org/10.1002/bse.70545

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@article{vincent2026,
  title        = {{Symbolic or Substantive Action: Intent, Effort, and Results}},
  author       = {Vincent Xinyi Gu & Daniel Charles Matisoff},
  journal      = {Business Strategy and the Environment},
  year         = {2026},
  doi          = {https://doi.org/https://doi.org/10.1002/bse.70545},
}

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Symbolic or Substantive Action: Intent, Effort, and Results

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Evidence weight

0.41

Balanced mode · F 0.40 / M 0.15 / V 0.05 / R 0.40

F · citation impact0.25 × 0.4 = 0.10
M · momentum0.55 × 0.15 = 0.08
V · venue signal0.50 × 0.05 = 0.03
R · text relevance †0.50 × 0.4 = 0.20

† Text relevance is estimated at 0.50 on the detail page — for your query’s actual relevance score, open this paper from a search result.