Research has taken Loss and Damage (capitalized letters) to refer to political debate under the UNFCCC following the establishment of the Warsaw Mechanism on Loss and Damage in 2013, 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 (losses and damages) have been taken to refer broadly to harm from (observed) impacts and (projected) risks (see Mechler et al., in press).