Zakres i skutki raportowania kapitału intelektualnego we współczesnych organizacjach
Scope and impact of intellectual capital reporting in contemporary organizations

Summary/Abstract: Intellectual capital is a strategic resource of modern organizations. Management of intellectual capital more and more often determines the achievement of competitive advantage. The stakeholders require more information on the level of capital and investment activities undertaken in this area. The current financial reporting is not able to provide this additional information, due to the limited ability to identify and measure it in the context of existing regulations. In order to fill this gap the concept of intellectual capital reporting is developed, which main assumptions with the relevant solutions have become a subject of discussion in this article.

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