Abstract

Small and medium-sized enterprises (SMEs) function as essential economic drivers worldwide, including across African regions and Tunisia. The strategic integration of corporate social responsibility (CSR) with effective governance systems enables businesses to achieve sustainable performance. The tripolar convergence model of CSR - Governance - Strategic Capabilities provides an innovative framework for understanding how these three elements interact to enhance SME sustainability. This study combines an international literature review with conceptual analysis to illustrate how governance and CSR create both synergies and potential conflicts. Strategic and managerial implications for African SMEs are explored throughout the analysis.