The concept of Loss and Damage  refers to the discussion point under the UNFCCC, which is to 'address loss and damage associated with impacts of climate change, including extreme events and slow onset events, in developing countries that are particularly vulnerable to the adverse effects of climate change'. Lowercase letters of losses and damages refer broadly to harm from  impacts and  risks . The IPCC report uses the latter for its assessment on loss and damage which may provide useful information for the former. L&D associated with climate change has gained importance supported by the robust scientific evidence on anthropogenic climate change amplifying the frequency, intensity and duration of climate-related hazards . Loss and damage associated with those residual losses and damages that are felt beyond the adaptation actions taken imply a sense of limits to adaptation at a given time and within a spatial context . IPCC's SRCCL also underlined the unavoidable loss and damage due to changes in tropical and extratropical cyclones and marine heatwaves, where adaptation and resilience limits are being exceeded for the people and ecosystems .
IPCC
Climate Change 2022: Impacts, Adaptation and Vulnerability
IPCC Report