The aim of the article is to present the degree of involvement of the SME sector in issues related to pro-environment activity, which has a significant impact on building a competitive advantage in the era of sustainable development. The article uses the method of secondary analysis based on data taken from a survey by the Flash Eurobarometr 342 “SME: towards energy efficiency and environmental markets” and “Report on the state of the sector’s small and medium-sized enterprises in Poland in 2012 - 2013” conducted by the Polish Agency for Enterprise Development. The analysis of the research material allowed to assess the level of involvement of the European and Polish SME sector in issues related to realization pro-environment’s operations. The analysis indicates what solutions are the most popular ones, what are the obstacles in the implementation of eco-innovation and what motivates to be eko. It let to enunciate conclusions what does the green market in the UE and in the Poland look like in the context of small and medium-sized enterprises’ competitiveness.
