IDEAS home Printed from https://ideas.repec.org/a/bla/brjirl/v64y2026i3p497-518.html

Gender Pay Disclosure and Firm Performance: Quasi‐Experimental Evidence From the United Kingdom

Author

Listed:
  • Hildebrando Pahula
  • Charles Ambilichu

Abstract

This paper investigates the impact of pay transparency on firm performance, measured as sales growth, in a large sample of UK‐registered companies between 2005 and 2023. We employ a difference‐in‐difference approach based on the pay transparency regulation enacted in 2017, which mandated all companies registered in the United Kingdom with at least 250 employees to publicly disclose gender pay equality indicators. We show that the pay transparency regulation improved firm performance by 0.016 percentage points in terms of sales growth in companies affected by the law compared to those with under 250 employees. Furthermore, firms subject to the reporting requirement and led by women experienced faster sales growth (by about 0.01 percentage points) than those led by men, after the introduction of the law. Similarly, the positive effect of the pay transparency regulation on firm performance is more pronounced in industries with the largest share of female workers.

Suggested Citation

  • Hildebrando Pahula & Charles Ambilichu, 2026. "Gender Pay Disclosure and Firm Performance: Quasi‐Experimental Evidence From the United Kingdom," British Journal of Industrial Relations, London School of Economics, vol. 64(3), pages 497-518, September.
    • Handle: RePEc:bla:brjirl:v:64:y:2026:i:3:p:497-518
    DOI: 10.1111/bjir.70053
    as

    Download full text from publisher

    File URL: https://doi.org/10.1111/bjir.70053
    Download Restriction: no
    File URL: https://libkey.io/10.1111/bjir.70053?utm_source=ideas
    LibKey link: if access is restricted and if your library uses this service, LibKey will redirect you to where you can use your library subscription to access this item
    ---><---

    More about this item

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:bla:brjirl:v:64:y:2026:i:3:p:497-518. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no bibliographic references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Wiley Content Delivery (email available below). General contact details of provider: https://edirc.repec.org/data/lsepsuk.html .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.