LOS ANGELES — The heiress Abigail Disney made headlines on Monday after she harshly criticized the company founded by her great-uncle on Twitter. On Tuesday she escalated her attack, writing in an opinion column about what she called the “naked indecency” of the company’s pay practices.

Ms. Disney’s column, which carried the headline “It’s time to call out my family’s company — and anyone else rich off their workers’ backs,” was published by The Washington Post. In it she excoriated the Walt Disney Company for awarding its chief executive, Robert A. Iger, a pay package in 2018 worth $65 million. She also cited a union-sponsored study showing that the package was 1,400 times that of the median Disney worker and called for Disney to “reward all your workers fairly.”

(Mr. Iger’s pay was made up of $39.3 million in annual compensation, with restricted stock awards tied to the acquisition of 21st Century Fox assets making up the balance.)

Disney aggressively disputed Ms. Disney’s assertions.

“Disney has made historic investments to expand the earning potential and upward mobility of our workers, implementing a starting hourly wage of $15 at Disneyland that’s double the federal minimum wage,” the company said in a statement. It added that the company had committed up to $150 million for an education initiative that gives hourly employees the opportunity to obtain a college or vocational degree at no cost.