Here's why:
* It's a prepositional phrase. "According to" is a preposition, and "needs" is the object of the preposition. Prepositional phrases often act as modifiers, adding extra information to the sentence.
* Modifiers at the end of a sentence often require a comma. This helps to clearly separate the main part of the sentence from the modifying phrase.
Example:
* Incorrect: The company will provide resources according to needs.
* Correct: The company will provide resources, according to needs.
Let me know if you have any other questions!