Glossary
2025 Draft Simplified ESRS

Equal treatment

The principle of equal treatment is a general principle of European law which presupposes that comparable situations or parties in comparable situations are treated in the same way. In the context of ESRS S1 Own Workforce, the term ‘equal treatment’ also refers to the principle of non-discrimination, according to which there shall be no direct or indirect discrimination based on any ground such as sex, race, colour, ethnic or social origin, genetic features, language, religion or belief, political or any other opinion, membership of a national minority, property, birth, disability, age or sexual orientation.

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