Dylematy wyceny wartości relacji z interesariuszami
Controversies over the valuation of the relations with stakeholders

Summary/Abstract: The value of contemporary companies is to great extent based on the value of intangible assets. Therefore, the precise valuation of particular elements of those assets constitutes an important issue. The solution to this is regarded as an important challenge both on theoretical as well as on practical level. One of the components of intangible assets are the relations of the company with different groups of its stakeholders. The meaning of the valuation of those relations increased together with the densification of the network of stakeholders resulting from the emergence of new groups of stakeholders and from the increase in the number of contacts with the company. The current approach to the valuation of stakeholders relations (concentrated mainly on clients or employees) seems to be insufficient because the relations with other stakeholders also become a source of future economic benefits for the company. Therefore, there is a need for new approach towards the valuation of relations, embracing broader range of stakeholders, so that the valuation fully reflects the real value of those relations as an element of the intangible assets of the company.

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