Biodiversity offset, with a focus on securing biological validity, has been practiced mainly in developed countries. However, many local people well rely on ecosystem services (ES) in developing countries, and the uses of ES are lost due to offsets, so social considerations need to be taken into account. In this study, in a case of coral biodiversity offset, where there are few cases, the social characteristics around the development site and the usage pattern of ES are analyzed to select offset sites, and mitigation and compensation measures for loss of ES are similarly performed. In the analysis process, superiority of the offset candidate sites around the development site was clarified, and ES uses that should be restricted at the offset sites were identified, as well as ES that require compensation were revealed, and finally options to restore the ES uses were suggested.