Sustainable business models among small and medium enterprises – resource-based view

The purpose of the article is to identify the relationship between operating in accordance with sustainability goals (SG) and resource-oriented elements of sustainable business model (SBM), belonging to the business, environmental and social layer. The analysed data comes from a survey conducted in 2022 on a sample of 303 enterprises belonging to SMES. The survey used the authors' questionnaire developed using the Triple Layer Business Model. The results were statistically analysed, and a logit model was developed to verify the significance of the relationship between the variables. The conducted research confirmed that acting in accordance with SGS is strongly related to resource-oriented elements of the SBM belonging to the business and social layers. Organisational culture and flexible work teams were identified as the most important resources used to create value propositions. Among the activities contributing to the success of the enterprise, the most important were those oriented to the environment. When choosing a partner for cooperation, the level of its commitment to social issues and its impact on the environment were most important. Organisational culture that promotes ethical actions and additional benefits was identified as the most important elements that create value for employees. On the other hand, when analysing the social impact of the company, the most important element here was the local community.