<p>This paper presents a meticulously conducted and extensive comparative analysis of the absorption patterns of European Structural and Investment Funds (ESIF) throughout the 2014–2020 programming period across a diverse array of European countries, with a particular emphasis on the Greek context. The primary objective of this study is to offer a comprehensive understanding of both shared trends and variations in fund absorption dynamics, thereby providing valuable insights into the intricate factors that shape the utilization of ESIF. Utilizing a robust methodological framework, this research undertakes an exhaustive examination of national and regional data to unravel the multifaceted determinants influencing absorption rates. Key determinants, including macroeconomic conditions, administrative efficiency, institutional capacity, and policy frameworks, are rigorously scrutinized to elucidate their nuanced impacts on ESIF absorption dynamics. Through this methodical approach, the study endeavors to provide nuanced insights into the efficacy of fund allocation mechanisms and the pivotal role played by socio-economic factors in steering regional development trajectories.</p>