Cambios de forma, no de fondo

Cambios de forma, no de fondo
 

Does it mean changes on paper only- in reality it's business as usual.

In what context is it used?

Correct, Poli.

It means that changes have only been said, not done.

Like when a recently passed law has no enforcement mechanisms.

Perhaps it could be translated as "lip service" or "empty talk".

I would take it as:

Change in the way business is going to be conducted, but not the business itself?

So it is business as usual.

Maybe more context is in order.