Intellectual capital disclosure practices – evidence from Poland

Łukasz Bryl

Abstract

The aim of the article is to analyze the current state of IC reporting studies in Poland in the context of existing studies worldwide. Specifically, the paper attempts to answer the question what is the performance of IC disclosure in Poland and if the changes (or lack of changes) in IC reporting in Poland goes in line with world practices. Such analysis is of crucial importance in a sense that trends in IC reporting identified among Polish entities may be further developed in terms of adopted procedures, aims and methods. Final conclusions of the paper are: Polish IC reporting focuses mostly on largest publicly listed entities, most prevalent method is content analysis with different scales for disclosure index, the general level of disclosing is unsatisfactory, however increasing, there are sectors differences in reporting, most information can be found in CSR and Integrated reports, as a result most IC reporting refers to HC and RC. SC reporting is the most neglected component of IC.
Author Łukasz Bryl (WGM / KMSG)
Łukasz Bryl,,
- Department of International Economics
Pages228-246
Publication size in sheets0.9
Book Tomé Eduardo, Neumann Gaby, Majewska Justyna, Truskolaski Szymon (eds.): Proceedings of the International Conference Theory and Applications in the Knowledge Economy TAKE 2018 – Poznan, Poland, 11 to 13 July 2018, 2018, Uniwersytet Ekonomiczny w Poznaniu, ISBN 978-999-54182-0-6, 532 p.
Keywords in Englishintellectual capital reporting, intellectual capital disclosure, human capital, integrated reporting, annual report
URL https://www.google.com/url?sa=t&rct=j&q=&esrc=s&source=web&cd=3&ved=2ahUKEwjwhMeY4LDfAhXSo4sKHWlBAL0QFjACegQIBBAC&url=https%3A%2F%2Fwww.bib.irb.hr%2F965896%2Fdownload%2F965896.TAKE_2018_-_Proceedings.pdf&usg=AOvVaw222knq0yXZH_OckH1ESQS_
Languageen angielski
Score (nominal)20
Score sourcepublisherList
ScoreMinisterial score = 20.0, 23-04-2020, ChapterFromConference
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