2276 with ANA’s technical criteria (2025) and international hydro-ecological studies highlighting wetland dependence on baseflow and water balance (Acreman & Holden, 2013; Mitsch & Gosselink, 2015). 3.1.2 Ecosystem equivalence is functional and structural, not only floristic MINAM’s guides and specialized literature agree that, in ecosystems such as relict forests, yunga and dry forests, ecological value depends on attributes such as structure, regeneration, integrity and connectivity, beyond floristic composition (MINAM, 2019). This approach is consistent with BBOP principles, which emphasize additionality, permanence and equivalence based on ecosystem functions (BBOP, 2012; Gardner et al., 2013). 3.1.3 Traceability and a “mitigation hierarchy first” approach The SEIA Guide (MINAM, 2024) requires clarity on data sources, analysis scales, methodological assumptions and residual impact criteria, consistent with IFC PS6 and CSBI, which state that the mitigation hierarchy must be applied sequentially, verifiably and in a documented manner (IFC, 2012; CSBI, 2015). 3.1.4 Implications for offset plan design (PCA) § Functional equivalence as the guiding criterion (Maron et al., 2018): o wetlands → hydrological functions; o dry forests and relict forests → structure and connectivity. o páramo → hydrological services. § Additionality and permanence: avoid “business as usual” actions and ensure adequate verification horizons (BBOP, 2012; IFC, 2012). § Transparency and QA/QC: georeferencing, metadata, version control and explicit assumptions (MINAM, 2024). § Alignment with emerging standards: Nature Positive and SBTN for traceability and measurement of verifiable contributions (IUCN, 2023; SBTN, 2024). 3.1.5 Coherence between residual impacts, equivalence and territorial feasibility of offsets The analysis shows that coherence between reported residual impacts, ecological equivalence and offset measures depends critically on territorial and operational constraints, including limited availability of suitable areas for offsetting and challenges related to surface land ownership, which condition feasibility and long-term permanence of interventions. Ecological connectivity is also confirmed as a determining factor: even when an equivalent ecosystem is identified, the absence of functional connectivity may limit the effectiveness of offsets in sustaining key ecological processes. In this context, it is essential to distinguish between tolerable and non-tolerable impacts. The former may be offset in a verifiable manner, whereas the latter—due to magnitude, irreversibility or lack of minimum conditions (available space, connectivity, social or legal feasibility)—cannot be addressed through offsets, requiring strengthened prevention, avoidance and minimization within the mitigation hierarchy. 3.2 Quantitative Results The quantitative analysis of the case studies (2019–2026), based on approved environmental management instruments, shows that all evaluated projects apply an explicit offset approach oriented toward
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