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The focus of the current environment shows a complex, changing and uncertain environment. Placed today in such an environment, companies are forced to evaluate their opportunities and threats in terms of constraints. Therefore, they are required to monitor, collect and analyze information to adapt and react to its environment. Similarly, they are encouraged to implement sustainability into their strategy.

What are the Links between Societal Piloting Performance, Management Control System and Competitive Advantage in the Tunisian Companies?