Institutional voids and entrepreneurial generational dynamics in Tunisian corporate sustainability: Multi-method SEM test and comparative analysis (France–Germany–Morocco–UAE), MENA perspective

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🔬研究者:Researchers interested in institutional voids, absorptive capacity, and generational dynamics in sustainability transitions will find the mixed-method SEM approach and comparative design valuable.

🏢実務担当者:Corporate sustainability teams in emerging markets can learn from the identified levers (PPPs, ESRS proportionality) and barriers (green finance access) to inform their strategies.

🏛政策担当者:Policymakers in developing countries can use the findings to design targeted interventions such as one-stop shops for green finance and predictable tax incentives to bridge the awareness-action gap.

This article examines the sustainable transition of Tunisian firms in a context of pronounced institutional voids—fragmented regulatory frameworks, limited tax incentives, and restricted access to green finance—and contrasting generational dynamics. We employ a mixed-methods design comprising a firm survey (N = 120, March–June 2024) tested with exploratory factor analysis (EFA) and structural equation modeling (SEM) to assess hypotheses H1–H7, 25 semi-structured interviews, and a parallel module of sustainable entrepreneurs (N = 120). Findings reveal a persistent awareness–action gap: 70% of executives deem sustainability strategic, yet effective adoption remains limited (18% in prior literature; 22% in our sample), concentrated on “quick wins” such as waste reduction and energy efficiency, while eco design, system-level circularity, and structured reporting remain marginal. EFA uncovers three latent dimensions—institutional readiness, generational agility, and transition speed. SEM shows that external barriers depress adoption more than internal constraints, that external and internal levers foster adoption, and that generational dynamics contribute positively; absorptive capacity mediates the effect of external levers, while policy coherence, export orientation, and family ownership intensity moderate these relationships. Adoption improves triple bottom line (TBL) performance. A comparison with Morocco, France, and Germany, complemented by evidence from the United Arab Emirates, highlights shortfalls in green finance and standardization, yet identifies transferable levers including public–private partnerships (PPPs), proportionate implementation of the European Sustainability Reporting Standards (ESRS), and national labels. We recommend establishing a one stop shop for green finance, predictable tax incentives, intergenerational mentoring, capability building, and robust monitoring and evaluation systems (waste/CO₂/energy indicators, sectoral barometers). Despite limitations—cross-sectional design, self-reported data, and an overrepresentation of exporters—the results show that innovation driven by young entrepreneurs, combined with targeted institutional reforms, can transform structural constraints into competitiveness opportunities and accelerate a green and inclusive growth trajectory in Tunisia.

• openaire https://doi.org/10.65453/ajbmr.v14i4.1339first seen 2026-05-14 21:37:03