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, the term “equal treatment” also refers to the principle of nondiscrimination, 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.
