Echoes of Right-Wing Populism in Annual Reports of Polish Listed State-Controlled Companies

This study examines how right-wing populism has influenced narrative disclosures in annual reports of top Polish Listed State-Controlled Companies (LSCCs) after 2015. Drawing on the populist syndrome model, we explore how pressures stemming from populist rulers are reflected in annual reporting narratives. Our analysis reveals four intersecting narratives that echo populist rhetoric. We interpret these disclosures as organisational responses by insiders, organisations structurally and symbolically tied to the populist rulers. Our findings demonstrate that companies adapt selectively, seeking to manage the contradictions associated with growing socio-political polarisation. We analyse these responses as manifestations of corporate populism, where LSCCs symbolically align and commit resources to support initiatives and populists’ interpretations of reality. The study contributes to accounting literature by broadening our understanding of the impact of contemporary populism on corporate disclosures, mobilising the populist syndrome model in the Central and Eastern European context, offering insights for practitioners navigating politically charged environments.