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Although the deadline for transposing the EU Pay Transparency Directive into national law expired in June 2026 and key transparency requirements generally apply to all companies, only about one in five companies has so far taken a closer look at the new regulations. At the same time, only a small minority believes the directive will achieve its actual goal: reducing the pay gap between women and men. Instead, many companies primarily expect additional administrative burdens. This is shown by the July survey conducted by the German Business Panel (GBP) at the University of Mannheim.
The EU Pay Transparency Directive is intended to ensure that women and men receive equal pay for work of equal value. Unlike the previous German Pay Transparency Act, the transparency requirements will apply regardless of company size. In addition, new reporting requirements regarding gender-based pay gaps will be phased in for companies with 100 or more employees.
The latest survey by the German Business Panel examines how German companies view these new requirements and what changes they expect.
A key finding: The assessment of the directive is closely linked to the evaluation of current economic policy. Companies that are satisfied with the federal government’s economic policy also view the directive much more positively. Conversely, companies that primarily associate economic policy with obstacles to growth and additional bureaucracy are also more likely to reject the directive. For example, 54 percent of those dissatisfied with economic policy oppose the new requirements.
Companies Fear More Bureaucracy
Overall, expectations regarding the directive are subdued. More than one in three companies (37.1 percent) anticipates an increase in administrative burden. In contrast, only 3.1 percent expect the directive to actually contribute to reducing the gender pay gap. A mere 6.7 percent plan to review their pay structures more frequently in the future to specifically address gender-based pay disparities.
“Many companies initially associate the directive with additional documentation requirements. So far, only a few expect this to actually lead to greater pay equity. This shows that the directive’s goals have not yet taken root in corporate practice,” says Prof. Dr. Jannis Bischof, scientific project manager of the German Business Panel.
It is also striking that, of all sectors, those with particularly high pay gaps have so far rarely planned additional reviews. In the social services and healthcare sectors, the gender pay gap stands at nearly 18 percent. Nevertheless, only five percent of companies in these sectors state that they intend to specifically review their pay structures for gender-specific differences in the future.
“The willingness to critically review existing pay structures is not necessarily concentrated in the sectors with the greatest need for action. Precisely where the disparities are most pronounced, we have seen very little additional activity so far,” says GBP project manager Prof. Dr. Davud Rostam-Afschar, interpreting the results.
Companies Still Insufficiently Prepared
The survey also shows that the directive has received only limited attention so far. More than one in four companies (26.8 percent) report that they have never heard of the EU Pay Transparency Directive. Another 52.2 percent have not yet specifically addressed its requirements. The level of preparedness is particularly low among small companies with fewer than 50 employees and without established, standardized salary structures.
“Ironically, the companies that are least prepared organizationally for transparent compensation systems are the ones that have so far been least likely to address the new requirements,” Bischof summarizes.
The complete report on company trends in July 2026 (“GBP-Monitor: Unternehmenstrends im Juli 2026”) can be found here: https://www.accounting-for-transparency.de/wp-content/uploads/2026/07/gbp_monito...
Further information on the GBP monitoring report
The German Business Panel interviews more than 800 companies per month on the economic situation in Germany and collects data on 1) any expected changes in revenue, profit and investments, 2) economic decisions, 3) the expected shutdown rate in the sector, and 4) the satisfaction with the economic policy. Furthermore, GBP reports on particularly relevant questions every three months.
Background information on the German Business Panel
The GBP is the long-term survey panel of the trans-regional Collaborative Research Centre “Accounting for Transparency” (www.accounting-for-transparency.de). The Collaborative Research Center (CRC) “TRR 266 Accounting for Transparency” was established in July 2019. In May 2023, the German Research Foundation (DFG) approved the extension of four additional years. It is the first CRC with a focus on business administration. More than 100 researchers from the following eight universities are involved in the CRC: Paderborn University (host unversity), Humboldt-Universität zu Berlin, University of Mannheim, researchers of Ludwig-Maximilians-Universität München, Goethe University Frankfurt am Main, Frankfurt School of Finance & Management, University of Cologne and Leibniz University Hannover. The researchers examine how accounting and taxation affect the transparency of companies and how regulation and firm transparency impact our economy and society. The CRC is funded with approx. EUR 18 million.
This text was translated from German by DeepL
Contact:
Yvonne Kaul
Press Officer
University of Mannheim
E-Mail: kaul@uni-mannheim.de
Prof. Dr. Jannis Bischof
Chair of Business Administration and Accounting
University of Mannheim
E-Mail: jbischof@uni-mannheim.de
Prof. Dr. Davud Rostam-Afschar
Professor for Accounting
University of Mannheim
E-Mail: rostam-afschar@uni-mannheim.de
https://www.accounting-for-transparency.de/wp-content/uploads/2026/07/gbp_monito...
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