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This article characterizes theoretical problems regarding the essence of environmental entrepreneurship resistance. The objective of the current research was to search for micro-foundations of environmental entrepreneurship resistance occurring in SME. We relate the concept of resistance in entrepreneurship with the idea of micro-foundations, thus creating new opportunities for analysis in two areas: conceptual view that interprets the phenomenon of resistance in relation to the organization's activities in the field of entrepreneurship, and cognitive supplementary knowledge of micro-foundations, which affect the entrepreneurial behavior of employees. Environmental entrepreneurship resistance in SMEs has been defined in our interpretation as targeted individual or collective daily activities, implemented from the perspective of various intentions, motivations and other internal and external premises, which are in opposition to commonly used pro-environmental activities constituting the CER component of small and medium business. In addition, we identified a group of 20 micro-foundations, which from the level of an individual or organization may constitute the initiation of entrepreneurial activities, focused on environmental protection in SME. The indicated group was examined on a sample of 122 employees of the SME sector in Poland. After performing qualitative and quantitative analyses, it turned out that eight elements could be considered as micro-foundations of environmental entrepreneurship resistance.

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