Elementy kapitału intelektualnego w raportach rocznych spółek giełdowych
Elements of intellectual capital in the annual reports of listed companies

Summary/Abstract: Goal – The aim of the article is to assess the scope and degree of reporting information about intellectualcapital in the annual reports of the largest companies.Research methodology – The research study comprises all the companies listed in the WarsawStock Exchange Index WIG 20. The research is based on the method of the analysis of the contents ofactivity reports of the researched companies and on the method of morphological analysis and descriptiveanalysis.Score – On the basis of the analysis of annual reports of 20 companies listed on the Warsaw StockExchange WIG-20, the following thesis was verified: despite the lack of specific solutions regarding themeasurement and presentation of intellectual capital, enterprises report its elements in the annual report.The analysis of the contents of the reports shows that enterprises present a lot of information thatcreate and develop the company's intellectual capital. The lack of the integrated report standard causesthat the financial and non-financial information is presented in various ways and it appears in differentelements of the report.Originality/value – On the basis of the research results, the method of intellectual capital diagnosiswere proposed.

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