Sprawozdanie z działalności jednostki jako źródło informacji
 o kapitale intelektualnym przedsiębiorstwa
Report on the entity's activities as a source of information 
about the intellectual capital

Summary/Abstract: Purpose – The aim of the article is to analyze the reports on the unit's activity, on the example of companies from the WIG-20 index, in terms of the scope of disclosures about information about intellectual capital and their decision-making usefulness. Design/Methodology/approach – The method of literature studies, analysis of legal acts, analysis of unit activity reports, induction method and logical inference were used for the purposes of the article. Findings – The companies try to provide information about the components of intellectual capital, but the lack of a uniform report pattern means that the information varies considerably between individual economic units in terms of their scope and decision-making usefulness. In addition, it is difficult to determine the suitability of information about intellectual capital, presented in the analyzed reports on the operations of the entity. Originality/value – The article is a current review of the scope of disclosures of information about intellectual capital by modern business units. Additionally, the article shows that the fundamental attribute of information, or its usefulness, is in contradiction with the guiding principle of accounting - the principle of a true and fair view.

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