The purpose of this paper is to give an overview of, set out ideas around, and raise questions on the different elements of a deliverable on environmental goods and services (EGS) from the Trade and Environmental Sustainability Discussions (TESSD) in the World Trade Organization (WTO). This work has benefited from collaboration with and support from the Friedrich-Ebert-Stiftung in Geneva and from comments shared by a group of various stakeholders at a meeting at Quaker House in Geneva on 2 September 2021. This is a work in progress and we welcome further comments. This is the second paper in the series on Trade and Environmental Sustainability, which also includes papers on the topics of circular economy, fossil fuel subsidy reform, and greening Aid for Trade.