Documenting the Transition: Sustainable Strategic Management and Leadership in European SMEs—A Comparative Analysis of Policy and Industry Reports

This paper examines how sustainable leadership and strategic sustainability integration are framed and supported for SMEs in the EU. We apply comparative document analysis (CDA) to 35 policy, industry, and NGO reports published in 2020–2025 for Germany, Sweden, Poland, and Spain. Multi-level materials (EU, national, industry/NGO) were thematically coded, and the synthesis is presented in a multi-level conceptual framework linking policies, leadership, strategy, barriers, and transferable practices. The analysis indicates systematic differences in institutional maturity: Sweden and Germany display denser, more navigable support ecosystems and clearer leadership narratives, whereas Poland and Spain exhibit greater fragmentation and a more compliance-oriented framing. Instrument menus are broadly similar (grants/co-funding, concessional finance, advisory vouchers, training, standards/toolkits, green public procurement), yet accessibility and measurement strength diverge; outcome tracking (e.g., energy savings, CO 2 e avoided) is more consistent in Sweden/Germany than in Poland/Spain. Green–digital coupling is pivotal: sequencing “on-ramps” (advisory/vouchers) into innovation finance accelerates adoption; where such on-ramps are thin, uptake concentrates among already prepared firms. Implications follow for policy design and practice: prioritize simple entry points for micro- and small enterprises, strengthen monitoring with meaningful KPIs, and ensure regional parity in access to finance and advisory. For SME leaders, role-modeling, employee development, and experimentation help embed sustainability when formal structures are lean. Beyond mapping patterns, this study provides an auditable operationalization of sustainable leadership for document analysis and a transferable framework to compare policy mixes and ecosystem readiness across countries.