EN
The purpose of the paper is to define spiritual capital in organization management and identify the elements of spiritual capital in selected ISO system standards. Spiritual capital is often called the fourth capital in an organization, apart from material, human (intellectual) and social capitals. The issue of spiritual capital has been investigated against the behavioural management theory and the critical trend in management. The research has focused on the analysis of concepts referring to this capital. It has been concluded that standardised systems for organization management contain only few elements of spiritual capital.