Sprawozdawczość kapitału intelektualnego w kontekście potrzeb informacyjnych interesariuszy
Reporting on intellectual capital and information needs of stakeholders

Summary/Abstract: Intellectual capital is an important part of competitiveness of enterprises in economy based on knowledge. The importance of intellectual capital caused an increase demand for information about it from various stakeholder groups. Traditional financial reporting is not able to meet most of these requirements because of the limited possibilities of identification, measurement and valuation of those assets. In response to the information needs of stakeholders, some companies implement reporting on intellectual capital. These reports are not standardized in terms of form and methods to measure what is the reason for their lack of comparability. The article analyzes the most important information needs of stakeholders about intellectual capital. It presents the possibility of reporting on this subject and the directions of its development.

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