To respond to the urgency of enhancing understanding, action, and support necessary to meet the extreme challenges of climate change, Parties to the United Nations Framework Convention on Climate Change (UNFCCC) need to accelerate action and support for loss and damage (L&D). How L&D is addressed in 2022 will be a key determinant to a successful outcome at COP27. In that context, this paper provides background and poses options and questions around four key L&D issues: 

• the development of the institutional arrangements of the Santiago Network 
• the Glasgow Dialogue 
• the institutional ecosystem for L&D 
• L&D in the global stocktake.