Conference Proceedings - World Mining Congress 2026

2283 available, which enabled the compilation of the evidence analyzed. This work also reflects our commitment to advancing science-based, nature-positive solutions for ecosystem conservation. REFERENCES Acreman, M., & Holden, J. (2013). How wetlands affect floods. Wetlands, 33(5), 773–786. ANA. (2025). Guide for the evaluation of environmental management instruments for technical opinion. National Water Authority. BBOP. (2012). Standard on Biodiversity Offsets. Business and Biodiversity Offsets Programme. Bull, J. W., Suttle, K. B., Gordon, A., Singh, N. J., & Milner-Gulland, E. J. (2013). Biodiversity offsets in theory and practice. Oryx, 47(3), 369–380. CSBI (Cross-Sector Biodiversity Initiative). (2015). A Cross-Sector Guide for Implementing the Mitigation Hierarchy. IPIECA/ICMM/OGP. Gardner, T. A., von Hase, A., Brownlie, S., Ekstrom, J. M. M., Pilgrim, J. D., Savy, C. E. & ten Kate, K. (2013). Biodiversity offsets and the challenge of achieving no net loss. Conservation Biology, 27(6), 1254–1264. IFC. (2012). Performance Standard 6: Biodiversity Conservation and Sustainable Management of Living Natural Resources. International Finance Corporation. Intergovernmental Science-Policy Platform on Biodiversity and Ecosystem Services. (2019). Global assessment report on biodiversity and ecosystem services. Brondizio, E. S., Settele, J., Díaz, S., & Ngo, H. T. (Eds.). IPBES Secretariat. https://doi.org/10.5281/zenodo.3831673. IUCN. (2023). Nature Positive Contributions Framework v1.0. International Union for Conservation of Nature. Maron, M., Brownlie, S., Bull, J. W., Evans, M. C., von Hase, A., ... & Gordon, A. (2018). The many meanings of “no net loss” in biodiversity conservation. Conservation Letters, 11(1), 1–10. MINAM. (2016). Complementary Guide for Environmental Offset: High Andean Ecosystems. Ministry of the Environment. MINAM. (2019). Guide for assessing the condition of the bofedal / dry forest / yunga ecosystem. Ministry of the Environment. MINAM. (2021). Guide for assessing the Amazon humid forest ecosystem. Ministry of the Environment. MINAM. (2023). Guide for assessing the páramo ecosystem. Ministry of the Environment. MINAM. (2024). Guide for environmental offsetting within the SEIA framework (R.M. 004212024-MINAM). Ministry of the Environment. Mitsch, W. J., & Gosselink, J. G. (2015). Wetlands (5th ed.). Wiley. SBTN. (2024). Science-Based Targets for Nature: Guidance for Corporations. Science-Based Targets Network. SENACE. (2024). Criteria for the evaluation of offset measures in aquatic ecosystems. National Environmental Certification Service for Sustainable Investments. SENACE. (2019–2026). Resoluciones y fichas técnicas públicas disponibles en https://www.senace.gob.pe Taskforce on Nature-related Financial Disclosures (TNFD). (2023). Recommendations of the Taskforce on Nature-related Financial Disclosures. TNFD Secretariat. Available at: https://framework.tnfd.global

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