Boyd et al., 2017). It originated in assessing compensation for SIDS, related to sea level rise impacts. It has since become formalised under the UNFCCC, through the establishment of the Warsaw International Mechanism  and Article 8 of the Paris Agreement . The Warsaw International Mechanism promotes the implementation of comprehensive risk management approaches, improves understanding of slow onset events, non-economic losses and human mobility , and enhances action and support, including finance, technology and capacity building to avert, minimise and address loss and damage associated with climate change impacts, particularly on vulnerable and developing countries . Different actors have defined loss and damage differently in reference to climate change impacts and responses . These understandings include the following:  an adaptation and mitigation perspective linking all human-induced climate change impacts to potential loss and damage and a mandate to avoid dangerous anthropogenic interference;  a risk management perspective emphasising interconnections among disaster risk reduction, climate change adaptation and humanitarian efforts;  a limits to adaptation perspective focused on residual loss and damage beyond adaptation and mitigation; and  an existential perspective highlighting inevitable harm and unavoidable transformation for some people and systems. This report assesses the growing literature on loss and damage across sectors and regions linking with adaptation constraints and limits, GWL and incremental and or transformational adaptation to climate risks .
IPCC
Climate Change 2022: Impacts, Adaptation and Vulnerability
IPCC Report