This research analyses the Gender Pay Gap (GPG) reporting in the UK, exploring how and why employers in different sectors respond to requirements on pay transparency differently. To date, the policy of mandatory Gender Pay Gap reporting has had limited success in reducing the gender pay gap, with companies partially fulfilling the requirements or even submitting suspicious-looking data and with no legal requirements over the compilation of narratives or action plans.

Existing research has focussed on national variation in compliance regimes and highlighted the broader societal effects of pay transparency. The focus of this research is on the effect of sector characteristics, such as relationships with the customer, the role of ownership and governance communities, which help explain how national regulations are translated into organisational practices.

The research team will analyse secondary data and conduct semi-structured qualitative interviews with actors involved in the annual gender pay gap reporting, including representatives from sector bodies and employers' organisations; HR practitioners and consultants; and Union representatives and staff.