Metodyka badania potencjału kapitału intelektualnego przedsiębiorstw produkcyjnych w kontekście obowiązku raportowania niefinansowego
Methodology of researching the intellectual capital potential of enterprises production in the context of the non-financial reporting obligation

Summary/Abstract: The article presents various methods of measuring intellectual capital (IC), such as direct methods, market-based methods, and score- cards, as well as research methods. The aim of the study was to present an original methodology for examining the potential of intellectual capital based on the IC Rating and Technology Broker methodology. The results of a quantitative study of intellectual capital potential were ranked based on the responses of employees to a 70-question survey. The author presented unique indicators of intellectual capital for each of the three layers: human, organizational, and relational capital, which visualize the process of effective managerial decision-making. The arti- cle emphasizes the importance of managing intellectual capital in the process of creating value and its connections to ESG (Environmental, Social, and Governance), especially in the longer-term perspective of gaining a competitive advantage through building an identity based on environmental and social values.

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