Raportowanie narracyjne ryzyka wizerunkowego przez polskie spółki giełdowe z indeksu WIG30
Narrative reporting of image risk by Polish WIG30 listed companies

Summary/Abstract: Purpose: The paper aims to identify how image risk is narratively constructed in the management reports of selected Polish listed companies. Methodology/approach: The empirical study is based on a contextual content analysis of 226 management reports prepared by capital groups included in the WIG30 index (excluding foreign companies) for the period 2017–2024. Findings: Applying a two-dimensional model of narrative disclosures grounded in the concept of organising risk made it possible to identify how reputational risk is constructed in corporate reports. The analysis revealed the selective and often general nature of disclosures concerning risk objects and the associated risk work. Narratives in both areas reflected the dual nature of image risk, referring both to potential controversies and to their public exposure. The analysis also identified narrative strategies aimed at allocating responsibility for risk to other social actors within the risk ecosystem. Research limitations/implications: The study focuses on the largest Polish listed companies and on a single type of report. Future research could expand the empirical scope and incorporate broader contextual analyses of public exposure and media narratives. Originality/value: The paper introduces a two-dimensional model of image (reputational) risk disclosures grounded in the organising risk perspective. The model provides a deeper understanding of the selective and strategic character of image risk narratives in corporate reporting.

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