摘要:The fact that organizations are able to structure their competences into a specific management model is only the starting point for developing a strategic plan geared towards sustainability. We developed this primarily theoretical research with the objective of elaborating and proposing an analytical tool capable of ascertaining organizations’ levels of eco-efficiency, based upon evaluation of how well they deliver supportive competences that foster eco-efficiency. The analytical tool used organizational competences to assess eco-efficiency, as was originally proposed by the World Business Council for Sustainable Development.