The Concept of Measurement and Reporting of Human Capital

For many years, the intangible assets are becoming an increasingly important source of competitive advantage between contemporary enterprises. This limits the relevance of financial measures based on data from traditional financial statements and increases the need for hard data on intangible assets. One such area is human capital (HC). The article is a response to the emerging information gap. The article presents a method for measuring HC, along with the outline of the reporting system, which is illustrated using a practical case. The last part of the article presents the results of a case study of the Polish company. It includes a simplified report on (HC) and examples of basic financial indicators taking into account the data on the (HC).