Executive summary
At the climate negotiations in Warsaw, Poland (Conference of the Parties (COP) 19th session – COP19) in December 2013, there is a mandate to establish institutional arrangements to address loss and damage associated with the impacts of climate change1 (UNFCCC, 2012), including functions and modalities (ibid, paras 7 and 10). It is envisaged that the work on loss and damage under the UN Framework on Climate Change Convention (UNFCCC) will contribute to the formulation of the anticipated international climate agreement at COP21 (Paris, December 2015). This report provides evidence that will help underpin policy and operational discussions.