“…The first group assesses tangible resources (subgroups: physical and financial), and the second groupintangible resources (subgroups: human, technological, and organizational). Statements to be evaluated for each evaluated component are formulated based on the results of the theoretical research (Zakarevičius, 2010;Mackevičius & Daujotaitė, 2011;Inderst et al, 2012;Alekna & Kazlauskienė, 2019;Barno, 2021;Wang et al, 2021;Khan et al, 2021;Debrah et al, 2022;Maletič et al, 2020;Jancenelle, 2021;Abideen et al, 2022;Tang et al, 2018;Roscoe et al, 2019;Singh et al, 2020;Aboramadan & Karatepe, 2021;Bose & Luo, 2012;Chuang & Huang, 2015;Su et al, 2020, etc.). In total, 54 statements are proposed to be evaluated; the maximum rating according to the Likert scale is five points, and the maximum sum of all assigned scores is equal to 270 points.…”