Tech giant Apple has released a statement reacting to US President Donald Trump's transgender bathroom protection reversal.

The company slammed the decision to pull back on Obama-era guidelines that give transgender students the right to use public school restrooms that match their gender identity. 

"Apple believes everyone deserves a chance to thrive in an environment free from stigma and discrimination," the company said. "We support efforts toward greater acceptance, not less, and we strongly believe that transgender students should be treated as equals. We disagree with any effort to limit or rescind their rights and protections."

Donald Trump is set to revoke guidelines which allow transgender students to use bathrooms of their choice, a White House document suggests.

The US President will reverse an initiative that threatened schools with the withdrawal of federal funding if they forced transgender students to use certain bathrooms against their will, according to the draft document obtained by the Reuters news agency.

The landmark directive was issued by the Obama administration in May 2016 "to create and sustain inclusive, supportive, safe, and non-discriminatory communities for all students."

However, new guidelines drawn up by the Trump administration suggest officials, parents and students "struggled to understand" the change, which will be "withdrawn and rescinded."

In a statement, Secretary of Education Betsy DeVos said it was "an issue best solved at the state and local level."