An Assessment of the Maturity of Poland's SME Sector for Sustainable Development in Comparison With Other European Union Member States
An Assessment of the Maturity of Poland's SME Sector for Sustainable Development in Comparison With Other European Union Member States

Summary/Abstract: This article presents a comparative assessment of the maturity of Poland's small and medium-sized enterprise (SME) sector in relation to sustainable development, benchmarked against the EU-27 average as well as the best- and worst-performing Member States (MAX/MIN). The analysis identifies maturity gaps across five dimensions: the environment, social, governance, investment, and the value chain. The study is based on secondary data from the Eurobarometer survey SMEs, Resource Efficiency and Green Markets, using the 2021 and 2024 survey waves, analysed as aggregated statistical indicators enabling cross-country comparisons. To interpret the findings, a three-level maturity scale (low/moderate/high) is applied, positioning Poland relative to the EU-27 average and the minimum-maximum range. The results indicate a moderate level of maturity in the environmental and social dimensions. Environmental performance is dominated by so-called "basic sustainability action", while the social dimension demonstrates convergence towards the EU-27 average. The conclusions confirm that Polish SMEs are gradually adapting to environmental and regulatory requirements, yet they continue to lag significantly behind EU leaders, particularly in the areas of strategic orientation, investment, and the integration of sustainable development into market activities.

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