Achieved when women and men have equal rights, freedoms, conditions and opportunities to access and control socially valued goods and resources, and enjoy the same status within a society. It does not suggest that women and men are the same, but rather that they have equal value. This not only applies to equality of opportunity, but also to equality of access to the impact and benefits arising from economic, social, cultural and political development. Source: Mainstreaming Gender-transformative Approaches at IFAD – Action Plan 2019-2025.