摘要：Goal – The aim of the article is to assess the scope and degree of reporting information about intellectual capital in the annual reports of the largest companies. Research methodology – The research study comprises all the companies listed in the Warsaw Stock Exchange Index WIG 20. The research is based on the method of the analysis of the contents of activity reports of the researched companies and on the method of morphological analysis and descriptive analysis. Score – On the basis of the analysis of annual reports of 20 companies listed on the Warsaw Stock Exchange 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 that create and develop the company's intellectual capital. The lack of the integrated report standard causes that the financial and non-financial information is presented in various ways and it appears in different elements of the report. Originality/value – On the basis of the research results,the method of intellectual capital diagnosis were proposed.
其他摘要：Cel – Ocena zakresu i stopnia dobrowolnego raportowania elementów kapitału intelektualnego w raportach rocznych największych spółek akcyjnych w Polsce. Metodologia badania – Badanie oparto na połączeniu metody analizy treści i metody analizy morfologiczne
