Abstract:

This paper explores how companies focus on evaluating the performance management system that attempts to promote sustainable development and its competitive position or even have a sustainable competitive advantage. We conceptualize a performance management system (PMS) to reach these goals under the influence of control variables such as the environment, social responsibility, strategy, and stakeholders. We conceptualize a performance management system (PMS) to reach these goals.

We take a case study approach using a questionnaire survey sent to 306 Tunisian industrial companies, supported by exploratory and confirmatory analysis. The results of the principal component factor analysis evidenced by Cronbach's alpha and KMO and the structural equations with indices of structural have devoted a good quality of adjustment. These results show the existence of a significant and positive relationship between the variables. This last confirms that performance management system (PMS) influenced by the dimensions of social responsibility, environment, strategy, and stakeholder interests had a positive impact on the integrated ecological business models (IEBM) and the Environmental Management Control Systems (EMCS)