*4.1. Suitability Assessment of the Approach of Resources of an Organization to Developing a Green Organization Benchmark*

Organizations have certain resources at their disposal. According to [52], a resource can be considered anything that has an enabling capacity, and the concept of a resourcebased approach plays a key role in helping companies gain a competitive advantage. The scientific literature provides many different classifications of an organization's resources (see Table 4).

**Table 4.** Organization's resources classification diversity.


Source: compiled by the authors.

It is also noticeable that the scientific literature presents different opinions on the distribution of the components of resources of an organization, such as in the case of components of organizational (intangible) resources [58,59]. Although there are different classifications, it is possible to distinguish the main groups of resources of an organization: human resources, organizational resources, technical-technological resources, and financial resources. It can be argued that by applying a systemic approach, these resource groups can be treated as elements of the organization as a system.

The resources of an organization can be examined in various ways, one of which is through the prism of the input-process-output (IPO) concept. Interpreting McGrath's (1964) concept of IPO, Ref. [60] argues that the outcome of an "output" is determined by the "processes" to which the "input" leads. Models based on the IPO concept may differ in certain aspects but share a common "input" factor that influences the "output" factor through a "process" [61]. When applying the IPO concept, it is possible to treat resources as input and examine the output (product) obtained during the transformation process.

When evaluating the measurability of resources of the organization, it has been observed that researchers propose various methods to evaluate each resource. For example, human resources evaluation is characterized by a variety of evaluation methods. Ref. [62] suggests evaluating human resources in several stages, which include: business strategies (costs, innovation, quality); content of human resources management (resources, development, reward, relationships); human resources management processes (distinctiveness, consistency, consensus), human resources management experience (resources, development, rewards, relationships), employee attitudes (job satisfaction, motivation, organizational commitment), employee behavior (employee commitment, organizational citizen behavior, cooperation, intention to leave) and performance (productivity, growth, creativity). In

addition, it has been proposed to examine human capital based on income and expenditure methods, which are based on acquired education, experience, and skills, whereby the value of each individual's human capital is calculated as income received from participation in the labor market [63,64]. Depending on the chosen objective of the organization's human resources evaluation, the selected evaluation indicators will also differ. For example, to assess the supply of employees, it is appropriate to calculate a supply level criterion based on their individual characteristics (profession, nature of work, etc.). To assess the turnover of employees, it is appropriate to calculate the employee turnover rate or the employee stability ratio [17]. It can be concluded that depending on the purpose of the evaluation, evaluation indicators can be selected for each group of organization's resources.

After analyzing the theoretical aspects of resources of an organization, an assessment of the suitability of this approach was carried out according to the established attributes (see Table 5).

**Table 5.** Suitability assessment of the approach of resources of an organization according to identified attributes.


Source: compiled by the authors.

The analysis of evaluating an organization's performance through the approach of resources of an organization identified a disadvantage in the application of this approach: the focus of management decisions on increasing the competitive advantage. There is a consensus that the resource-based approach does not focus on the essential consequences of management decisions [65,66]. It can be assumed that such an approach may focus on the most efficient use of resources to achieve a competitive advantage. Therefore, the management decisions of an organization will be focused on profit maximization over the implementation of sustainable development goals.
