Identification of Intellectual Capital in the Energy Sector on the Basis of Coal Mining Companies

The purpose of this article is to present the value of intellectual capital, which still remains an unexplored subject, as an important element of an organisation.. In this paper, the authors present a selected method for measuring intellectual capital and the indication of places where the capital is generated. The analysis of intellectual value refers to two Polish mining companies: LW Bogdanka S.A. and JSW S.A. The information concerning the value levels and the places where this capital grew is very important for defining improvement and development activities. The knowledge about the ways an organisation may improve by building on the setup of its tangible and intangible assets and resources appears to be an efficient way of developing an organisation, especially in an industry involving difficult conditions, such as mining.