Symbolic or substantial sustainability? A qualitative exploration of professional football clubs

Frame of the research. Over the last three years, the Corporate Sustainability Reporting Directive (CSR-D) has stimulated organizations to embed sustainability. This cultural shift positions leadership and decision-making as key drivers for systemic sustainability transformation. Within this context, the European football industry has been significantly influenced by UEFA’s updated licensing regulations, which now mandate clubs to develop and implement social and environmental sustainability strategies. Purpose. The paper explores how European football clubs have interpreted and operationalized sustainability in response to UEFA’s regulatory framework, distinguishing symbolic, operational, and transformational projects, and assessing their alignment with Sustainable Corporate Governance principles. Methodology. Adopting the Strategic Action Field framework (Fligstein & McAdam, 2011), the research analyzes 68 sustainability projects presented as best practices by European football clubs. Data interpretation was enriched through expert consultation and quantitative evidence on clubs’ governance structures. Results. Findings reveal three main strategic approaches: incumbents pursuing symbolic actions; challengers undertaking transformational governance reforms; and transitional clubs implementing operational projects that partially integrate sustainability. Practical implications. Insights guide policymakers and governing bodies in designing governance mechanisms that accelerate genuine sustainability integration across clubs. Originality. By introducing SCG as a normative-theoretical foundation and applying a governance-oriented, purpose-driven lens to sport organizations, the paper contributes a novel understanding of how exogenous regulatory pressures can foster—or constrain—transformational sustainability transitions.