Pay transparency in the organisation in the opinion of Generation Z

Purpose: One of the most important challenges in the modern labour market is to ensure equal pay for equal work or work of equal value between men and women.The lack of such equality causes the gender pay gap phenomenon.To eliminate this unfavorable phenomenon, a directive introducing regulations on pay transparency (PT) was developed in EU countries.The article aims to assess the results of implementing pay transparency in an organisation from the perspective of employees of Generation Z. Design/methodology/approach: The theoretical part of the paper discusses the essence and objectives of implementing the concept of pay transparency in an organisation, presents selected provisions of Directive EU 2023/970, as well as attitudes of employees from Generation Z towards organisational transparency are described.The second part of the article presents the results of the survey conducted among 386 students in Poland in 2024.Findings: The vast majority of Generation Z respondents confirm the need to implement PT in organisations.Most respondents recognize that it can reduce the pay gap between women and men.They positively assess the potential benefits of PT for the company and employees.Representatives of Generation Z attach greater importance to the benefits that they themselves will gain, and are less interested in the benefits of the organisation. Research limitations/implications:The size of the research group does not allow for general conclusions to be formulated.However, the obtained results may constitute a basis for further in-depth research on this issue.Similar studies could be conducted in 2026 after the implementation of the Directive, to determine the opinions of both employees and employers, taking into account additionally various variables, for example, gender, seniority, and level of remuneration received.Practical implications: Using the survey results can help managers better implement the provisions of the Directive into management systems, taking into account the needs and expectations of Generation Z. Originality/value: The obtained results fill the research gap concerning the assessment of benefits and threats of employers' implementation of pay transparency provisions in the organisation from the perspective of Generation Z.