The purpose of this briefing paper is to provide information on Fossil Fuel Subsidies (FFS) and their relationship with trade and trade rules that can help inform their discussions on possible action at the WTO, in particular in the TESSD. This working paper has benefited from comments shared on a previous draft by a group of various stakeholders to whom we are grateful. These insights were shared at a meeting at
Quaker House in Geneva on 27 September 2021. This is a work in progress and we welcome further comments. This is the third paper in the series on Trade and Environmental Sustainability, which also includes papers on the topics of circular economy, environmental goods and services reform, and greening Aid for Trade.