Glossary
2025 Draft Simplified ESRS

Biodiversity offset

Biodiversity offsets are measurable conservation outcomes designed to compensate for adverse and unavoidable impacts on biodiversity and ecosystems of the undertaking’s activities, in addition to prevention and mitigation measures already implemented. In the context of the mitigation hierarchy (i.e. contributing to avoidance, minimisation, restoration and compensation), biodiversity offsets are typically considered a measure of last resort.

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