Raportowanie kapitału intelektualnego organizacji
Intellectual capital reporting of an organization

Summary/Abstract: This article aims to portray the essence, the meaning and the tools necessary to enable intellectual capital reporting based on the available scientific literature. The subjects of intellectual capital evaluation are organizations functioning in the reality of the new economy. The article finds that intellectual capital is a key asset that adds the most value to the company and helps it build its competitive advantage over rivals. Therefore, it is necessary to evaluate intellectual capital and communicate it to stakeholders. Furthermore, this article covers various methods of intellectual capital valuation. It covers the pros and cons of intellectual capital reporting. Finally, it touches upon EU non-financial reporting directive.

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