Beata Mierzejewska
Intellectual capital - how should stakeholders be told abut it?

In this article, the author makes an attempt to identify the most important reasons of not including information about intellectual capital into companies' reports. The article defines the differences in theoretical approaches to the classification and evaluation of intellectual capital. The actual condition of various bodies' works on standardization of reports was as well summarized. The author points also to the topic of differences in needs of potential recipients of such reports, with particular regard to public companies. Finally, the conclusions concerning further works on standardization of evaluation and reports of intellectual capital and related challenges are formulated.