▪ Amazon humid forest: structure, cover, integrity, anthropogenic pressure and ecosystem-specific typologies (MINAM, 2021). ▪ Páramo: physiognomic and functional markers, hydrological indicators and condition of humid grasslands (MINAM, 2023). ▪ Aquatic ecosystems: In the absence of a specific national guide, SENACE and ANA adapt terrestrial criteria for offsets in aquatic ecosystems. ANA requires restoration or improvement of hydrological functions when there are significant residual impacts, prioritizing storage, regulation and baseflow conditions. Minimum data includes flows, channel morphology, connectivity, water quality and indicator aquatic communities (ANA, 2025; SENACE, 2024). The technical–operational analysis was based exclusively on publicly available information contained in approved environmental management instruments. ECOLOGICAL FINDINGS FROM THE CASE STUDIES The integrated analysis of Peru’s regulatory framework, ecosystem guides, operational experience and alignment with international standards in the mining sector shows substantial progress, but also structural gaps that still limit the consistency and verifiability of biodiversity offsets. Overall, the findings confirm that Peru has consolidated a more robust regulatory base—particularly after publication of the SEIA Offsetting Guide (MINAM, 2024)—yet challenges remain related to methodological standardization, data availability and quality, and adaptation of criteria in ecosystems with less regulatory development, especially aquatic ones. First, the mitigation hierarchy is applied more rigorously in EIAs, particularly in mining projects with detailed baselines. Even so, variability is observed in how significant residual impacts are defined and documented, as also noted in the international literature, which calls for clearer, more transparent and verifiable criteria (Bull et al., 2013; Maron et al., 2018). This heterogeneity weakens the comparability of ecological equivalence calculations and affects the sizing of offset measures. Second, while MINAM’s ecosystem guides provide indicators and methodologies for high-Andean ecosystems (including wetlands), relict forests, yunga, dry forest, humid forest and páramo, the study confirms persistent gaps in aquatic and riparian ecosystems. The lack of specific guidance forces SENACE and ANA to adapt criteria originally designed for terrestrial ecosystems, resulting in case-by-case assessments and increasing technical and administrative uncertainty; this gap has also been documented in the specialized literature (Acreman & Holden, 2013; Mitsch & Gosselink, 2015). A growing alignment of the Peruvian system with international standards such as IFC PS6, BBOP and CSBI is also observed, especially on additionality, traceability and equivalence. Nevertheless, challenges remain related to independent verification and the systematic use of standardized loss/gain metrics, as highlighted by recent global assessments (IUCN, 2023; SBTN, 2024). At the operational level, the reviewed cases suggest that mining projects with high-resolution biological information are better positioned to propose coherent and well-supported offsets. 147
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