Among other declarations and agreements, COP27 finally established a fund to respond to the losses and damages associated with the adverse effects of climate change in developing countries that are particularly vulnerable, although, unfortunately, the development and regulation of this agreement has been postponed to the next COP. Although this point in the final text had raised many expectations, its final formulation has at least made it possible to establish a starting point to give content and form in successive negotiations to compensation for the countries most affected by the effects of climate change. 

It is important to stress that science plays an essential role in the whole process of the negotiations in the United Nations Framework Convention on Climate Change, as has been recognised in the successive texts approved at successive COPs. In particular, the text adopted at this COP explicitly mentions the results of the recent reports of Working Groups II (impacts, adaptation and vulnerability) and III (mitigation) of the IPCC's Sixth Assessment Report, which constitute the common basis on which the negotiations are based.  

In particular, the scientific community has made substantial progress in recent years in the science of attributing events to climate change, making it possible to differentiate, even in real time, when a weather or climate event can be attributed to natural variability or climate change. When the standard for financial compensation associated with climate change loss and damage is developed, these attribution studies will play a key role.