This background paper serves to inform the 2024 review of the Warsaw International Mechanism for Loss and Damage associated with Climate Change Impacts. It includes information on mandates relevant to work under the Warsaw International Mechanism, institutional arrangements relating to loss and damage, progress in implementing the workplan of the Executive Committee of the Warsaw International Mechanism and plans of action of its thematic expert groups, and progress in operationalizing the Santiago network for averting, minimizing and addressing loss and damage associated with the adverse effects of climate change. The paper also provides the status of implementation of mandates and recommendations arising from the 2019 review of the Warsaw International Mechanism and relevant elements of the outcome of the first global stocktake.