Navigating the Grey Zone: Sustainable AI Governance and Leadership in SMEs

Authors

Krisztina Finta
Budapest Metropolitan University, Faculty of Business, Communication and Tourism
https://orcid.org/0009-0007-6015-9434
Luca Utassy
Budapest Metropolitan University, Faculty of Business, Communication and Tourism
Klaudia Gabriella Horváth
Budapest Metropolitan University, Faculty of Business, Communication and Tourism
https://orcid.org/0000-0003-0316-9744
Ágnes Fűrész
Hungarian University of Agriculture and Life Sciences, Doctoral School of Economic and Regional Sciences
https://orcid.org/0009-0009-7202-0928
DOI: https://doi.org/10.18690/um.epf.7.2026.36

Synopsis

Small and Medium-sized Enterprises (SMEs) operating within the European Digital Single Market face competing structural pressures: rapid Generative AI adoption driven by market competition, and mounting regulatory obligations under the EU AI Act. This paper addresses the resulting 'compliance vs. competitiveness dilemma' through an integrative literature review that synthesizes the Technology-Organization-Environment (TOE) framework with the business ethics literature on 'AI-washing' - the deliberate or structurally induced misrepresentation of governance practices in regulated deployment contexts. The analysis shows that internal resource constraints - deficits in human capital, financial capacity, and in-house expertise - systematically force SMEs into a 'grey zone' of symbolic compliance, even in the absence of deliberate deceptive intent (Schwaeke et al., 2024). The paper's central contribution is the SME-RAIL (SME Responsible AI Leadership) framework: a three-tier governance model that translates Algorithmic Accountability principles into a phased, resource-proportionate structure for smaller enterprises. The core argument is that the path out of the grey zone requires not additional compliance tools, but a fundamental shift from passive technological adoption to human-centric AI stewardship.

Author Biographies

Krisztina Finta, Budapest Metropolitan University, Faculty of Business, Communication and Tourism

Krisztina has been working in digital marketing for more than 10 years, with a strong focus on campaign planning, data analysis, and the application of AI-based tools. As Marketing Manager of Oszkár Telekocsi, she played an active role in both strategic and operational functions. She currently works as an independent consultant and teaches Social Media and SME Marketing at Budapest Metropolitan University, where the integration of AI solutions is a key focus of her courses.

Budapest, Hungary. E-mail: kfinta@metropolitan.hu

Luca Utassy, Budapest Metropolitan University, Faculty of Business, Communication and Tourism

Luca has been working as a full-stack marketing professional for many years, with a primary focus on digital and performance marketing. For nearly 10 years, she has been strengthening the teams of educational institutions, while also teaching Search Engine Marketing at Budapest Metropolitan University. She is deeply committed to the well-being of international students, and her research frequently focuses on the experiences and challenges of foreigners.

Budapest, Hungary. E-mail: luca.utassy@gmail.com

Klaudia Gabriella Horváth, Budapest Metropolitan University, Faculty of Business, Communication and Tourism

Klaudia has been working in the field of innovation management since 2019, focusing on collaborations between universities and Hungarian SMEs, product development processes, and the interconnections between corporate sustainability and product positioning. She earned her PhD in Public Management at the University of Public Service in Hungary. Alongside her teaching and research activities, she has gained experience in public administration as well as in multinational corporations such as P&G and Tungsram, providing her with strong practical insight into the corporate implementation of sustainability.

Budapest, Hungary. E-mail: khorvath@metropolitan.hu

Ágnes Fűrész, Hungarian University of Agriculture and Life Sciences, Doctoral School of Economic and Regional Sciences

Ágnes Fűrész is a PhD student at the Hungarian University of Agriculture and Life Sciences (MATE), Doctoral School of Economic and Regional Sciences. She has nine years of experience as a marketing and communications professional, specializing in internal and external corporate communication as well as social media management, with industry experience at MAVIR ZRt. Her current research focuses on consumer behavior, patterns, and attitudes related to renewable energy and energy awareness. Additionally, she investigates the role of online communication and artificial intelligence in promoting energy consciousness.

Gödöllő, Hungary. E-mail: furesz.agnes@phd.uni-mate.hu 

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Volume

Sustainable Governance in the Age of Artificial Intelligence: Interdisciplinary Perspectives on ESG, Digital Transformation and Corporate Responsibility

Pages

685-706

Published

July 3, 2026

Categories

Copyright (c) 2026 University of Maribor, University of Maribor Press

License

Creative Commons License

This work is licensed under a Creative Commons Attribution 4.0 International License.

How to Cite

Finta, K., Utassy, L., Horváth, K. G., & Fűrész, Ágnes. (2026). Navigating the Grey Zone: Sustainable AI Governance and Leadership in SMEs. In J. Belak & S. Oberman Peterka (Eds.), Sustainable Governance in the Age of Artificial Intelligence: Interdisciplinary Perspectives on ESG, Digital Transformation and Corporate Responsibility (pp. 685-706). University of Maribor Press. https://doi.org/10.18690/um.epf.7.2026.36