The Analysis of Mutual Relations and Dependencies of Intellectual Capital Components in Polish Enterprises in the Context of Sustainability Goals

Intellectual capital (IC) has been an important element of business management for some time. Understanding the role of IC and consciously incorporating it into organisational and management processes is one of the key aspects of building unique competitive advantages in the context of sustainable development. The basic goal of the research was to determine which IC components are given greater importance by the management staff of selected Polish enterprises when shaping their operating strategy and which elements are the object of greater concern during everyday functioning. A statistical analysis of the survey results obtained was carried out, allowing for the characterisation of both the phenomena and trends in the entire surveyed population and taking into account the division criteria related to the size of enterprises and the specificity of their activities. The basic research instrument consisted of a questionnaire. This study covered the territory of southern Poland. The results showed that there are certain elements of IC that managers focus on in particular, and there are differences in the approach that is related to the selected criteria of analysis. This study adds to the existing knowledge of the key elements of strategy for companies managing strategic capital in the context of sustainable development.