International audienceThe idea that development impacts on biodiversity could be offset to achieve no net loss of biodiversity has been heavily criticized. While it is denounced as a license to trash by some, it is seen as an unacceptable burden or even a new tax by others. In this context, in 2012 and 2013, the French Ministry in charge of the environment published guidance on the correct implementation of the mitigation hierarchy of avoiding, reducing, and offsetting impacts on biodiversity. The guidance, aiming at achieving no net loss (NNL) of biodiversity, and preferably a net gain for currently threatened biodiversity and ecosystems, is well grounded in theory. In spite of its laudable ambition, our analysis and comparison with intern...