Mediation effect.

The pronounced pay gap prevalent in companies has raised critical concerns regarding organizational equity. This study investigates mechanisms to mitigate pay gap through the lens of management compliance attention, with the dual objectives of enhancing intra-firm distributive justice and fostering sustainable organizational development. Furthermore, this study employs a comprehensive methodology, including textual analysis of annual reports to construct management compliance attention variables and the Chinese Huazheng ESG rating system to measure social performance. The results show that:(1) Management compliance attention is negatively correlated with pay gap(β = -0.010,p企业内部普遍存在的显著薪酬差距，已引发关于组织公平性的严峻关切。本研究从管理层合规关注度的视角出发，探究缩小薪酬差距的机制，旨在实现两大研究目标：一是提升企业内部的分配公平性，二是助力组织的可持续发展。此外，本研究采用综合性研究方法：通过对年度报告开展文本分析以构建管理层合规关注度变量，并借助中国华证ESG评级体系衡量企业社会绩效。研究结果显示：(1) 管理层合规关注度与薪酬差距呈负相关关系（β = -0.010，p