R. Prusak
Thursday 11 October 2018 by Libadmin2018


Nowadays, issues related to intellectual capital, its valuation and management are becoming a significant strategic problem. The nature of the modern market excludes practically the possibility of completely omitting this element in management processes. Building market advantage requires more and more intensive recourse to intangible assets. Traditional forms of doing business in many areas do not bring the expected results. The main problem associated with intellectual capital hindering its wider application in business solutions seems to be the scope to be managed. It covers many different areas of enterprise functioning, requiring the identification of relations between them and the coupling of undertaken activities.
Economic development in recent decades has made environmental protection not only a local but also global problem. Taking care of the environment and sustainable development are issues that should be permanently inscribed in strategy and the mission of each organization because unfavorable environment image of the organization, will mean in the long term loss of markets. In most large industrial enterprises are Integrated Management Systems combine the environmental management system, system safety management and occupational health of the general quality management systems (integration can affect not only the systems implemented in accordance with the requirements of ISO standards, but also to be carried out, eg. in such areas as logistics system, accreditation of laboratories, the financial system etc.).
Taking into account the fact that the elements of intellectual capital affect virtually all spheres of enterprise functioning, the relationships between it and the functioning of environmental management systems are inevitable. Proper actions within the development of intellectual capital, including those aimed at increasing the environmental awareness of employees, contribute to the increase of the efficiency of environmental management in enterprises. They may result, among others, in new pro-ecological technologies, more efficient implementation and application of environmental procedures and standards, and greater involvement of employees in undertaking activities in the area of environmental protection. Above all, however, the development of intellectual capital should contribute to a fuller understanding of the role played by the enterprise, its impact on the natural environment and limiting the negative impact on this environment.
The article presents the characteristics of selected relations between intellectual capital and the environmental management system. At the same time, the examples of connections between elements of the company’s environmental policy and selected aspects of intellectual capital were pointed out.

Keywords: environmental management system, intellectual capital

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