Nature, resources & circularity · Working
Biodiversity offset
Also called: nature offset
ELI5
A measure intended to compensate for residual biodiversity loss elsewhere, with contested effectiveness.
Used in conversation
“The sustainability report needs the method, exclusions and assurance status for biodiversity offset.”
Pitch context
You will see “Biodiversity offset” in sustainability reports, impact decks, climate plans and assurance materials when the discussion reaches nature, resources & circularity.
Why it matters: In nature, resources & circularity, the reporting boundary, method, period and evidence can materially change the claim.
Caution
State the reporting boundary, method, period and evidence; standards, regulation and assurance requirements vary.
Sources & evidence · 3
Direct term-level sources and supporting source families.
- IFRS Foundation / International Sustainability Standards Board — IFRS S1 and IFRS S2 Sustainability Disclosure StandardsDirect source · primary · checked 2026-08-16
- International Organization for Standardization — ISO Net Zero Guidelines and related workDirect source · institutional · checked 2026-08-16
- GHG Protocol — Standards and GuidanceSupporting source family · institutional · checked 2026-08-16