Subject offering latitude without resistance (5)
I believe the answer is:
topic
'subject' is the definition.
(I know that subject can be written as topic)
'latitude without resistance' is the wordplay.
'latitude' becomes 'tropic' (tropic is a kind of latitude).
'without' is a deletion indicator.
'resistance' becomes 'r' (electronics abbreviation).
'tropic' with 'r' removed is 'TOPIC'.
'offering' acts as a link.
(Other definitions for topic that I've seen before include "Theme (of, eg, a talk)" , "Subject matter, theme" , "Subject (of a talk, etc)" , "Theme of discourse" , "Subject matter of a conversation or discussion" .)