Glossary
2025 VSME Recommendation

Discrimination

Discrimination can occur directly or indirectly. Direct discrimination occurs when an individual is treated less favourably by comparison to how others, who are in a similar situation. Indirect discrimination occurs when an apparently neutral rule disadvantages a person or a group sharing the same characteristics.

Welcome to the ESRS Knowledge Hub

You’re currently using the Starter plan, which gives you free access to explore and understand ESRS standards.

With Professional access, you can:

  • Work actively with ESRS standards
  • Save and manage relevant sections
  • Stay informed about updates
View Professional access