Long-term trust funds would ensure permanence and maintenance of measures. ▪ Align international and national frameworks through verifiable protocols. Standardization would facilitate replication and auditing of good practices. ▪ Create a public transparency platform for offsets. A national portal would consolidate information, improve traceability and strengthen public trust. 4. CONCLUSIONS Despite persistent challenges related to the availability, quality and standardization of data—particularly in aquatic ecosystems—biodiversity offsets in Peru show significant progress thanks to the progressive development of ecosystem-specific technical guides, consolidation of a more robust regulatory framework, and growing alignment with international standards. Articulating global experiences, together with the use of information generated by the private sector and the contextual adaptation of technical criteria, constitutes a fundamental pillar for promoting approaches oriented towards net gain of biodiversity. To move toward a more consistent and verifiable system, it will be essential to strengthen methodological standardization, close regulatory gaps—especially in aquatic ecosystems—and consolidate a national monitoring, reporting and verification system that ensures traceability, transparency and permanence of results. These elements will enable progress toward a stronger environmental offset model that is internationally comparable and capable of effectively contributing to the conservation and restoration of Peruvian ecosystems. In this context, integrating recent advances from TNFD and IPBES represents a strategic opportunity to strengthen technical consistency, traceability and independent verification of the SEIA offset system. TNFD encourages organizations to incorporate nature into planning processes and financial decision-making, directing economic flows toward activities with positive outcomes for biodiversity (nature positive) and providing methodologies to assess dependencies, impacts, risks and opportunities in a comparable and transparent way. IPBES, in turn, warns that biodiversity loss constitutes a global systemic risk, underscoring the need for transformative approaches that directly reduce the drivers of loss and that complement—but do not replace— impact prevention and minimization strategies, especially in fragile ecosystems with high functional complexity. In addition, its assessments show that ecological restoration rarely fully recovers the functionality of complex ecosystems, reinforcing the need to apply the mitigation hierarchy strictly and to use offsets only for truly significant residual impacts. Integrating these two frameworks—TNFD and IPBES— would strengthen alignment with emerging international standards, improve technical transparency, and facilitate adoption of verifiable no net loss and net gain of biodiversity approaches, ensuring that environmental offsets contribute in a real, measurable and verifiable way to national and global conservation objectives. 156
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