This article originally appeared in Law360 on December 9, 2022. It is republished here with permission.

As the flipping from one calendar year to the next approaches, many employers understand this is the annual moment to take stock of changes in the law that become effective on Jan. 1 and prepare for compliance.

Given the sometimes dizzying maze of compliance changes and requirements — particularly those for multijurisdictional employers — it is hard to fault anyone for approaching this season with a "what do we have to do?" mindset.

But approaching compliance from a perspective of "what is the requirement?" can result in missed opportunities not only to move proactively ahead of the compliance curve, but also to continue aligning your company's actions with its values and culture in pursuit of the proverbial but ever-elusive "right thing."

In service of that bigger-picture goal, sometimes the better question to ask, relative to compliance, does not start with "what" — it starts with "why."

The recent trend of pay transparency legislation offers an excellent illustration of where a "why" approach can prove valuable. California,¹ New York State,² New York City³ and Colorado⁴ have all recently passed laws requiring, in some fashion or another, that employers affirmatively include the salary or other compensation information for job postings or solicitations.

And so far, anyway, much of the digital ink spilled on the topic has focused on the mechanisms for pay transparency...

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