Symbolic or Substantive Action: Intent, Effort, and Results
通过系统综述环境管理文献，提出一个包含意图、努力和结果三个框架的概念模型，用以区分企业的象征性与实质性气候行动，并规划未来研究以改进评估指标。
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.