This report presents views and information submitted by Parties and relevant organizations on the elements that the Subsidiary Body for Implementation may wish to consider for inclusion in the work programme on loss and damage. It synthesizes views on the expected outcomes, guiding principles and scope of the work programme, followed by a discussion on relevant stakeholders and processes. It also reports on different ways to structure the work. The report concludes with views on possible activities under the work programme and a brief summary on the main themes identified in the submissions