▪ Nature Positive and Science-Based Targets for Nature (SBTN) ▪ Taskforce on Nature-related Financial Disclosures (TNFD) The comparison was based on: ▪ Sequential application of the mitigation hierarchy ▪ Definition and documentation of significant residual impacts ▪ Criteria for ecological equivalence and additionality ▪ Mechanisms for traceability, monitoring and verification ▪ Expectations and metrics for no net loss or net gain This exercise identified convergences, divergences and opportunities to strengthen both the technical consistency and the regulatory framework of the Peruvian system. C. Technical–operational analysis of mining experience Case studies from mining projects with detailed baselines were reviewed, using publicly available information contained in approved environmental management instruments. Selection criteria included: ▪ ecosystem relevance (mainly wetlands) ▪ availability of public technical and scientific information ▪ development of offset measures using the available MINAM guides accepted by SENACE as reference ▪ available areas for offsetting ▪ territorial constraints (surface land ownership) ▪ ecological connectivity The analysis focused on: ▪ effective application of the mitigation hierarchy ▪ methods used to determine ecological value by ecosystem ▪ criteria used to define offset areas ▪ coherence between tolerable significant impacts, ecological equivalence and proposed measures This component made it possible to analyze how the mining sector operationalizes regulations, identifying patterns, recurring gaps and replicable good practices. D. Integration, synthesis and construction of the analytical framework Finally, findings from the three previous components were integrated through a systemic analysis aimed at: ▪ identifying regulatory, technical and operational trends ▪ assessing coherence between regulation, practice and international standards 145
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