Non-economic loss and damage (NELD) has emerged as anew concept in the negotiations under the United Nations Framework Convention on Climate Change (UNFCCC). It refers to the negative impacts of climate change that are difficult to measure or quantify. The value of NELD cannot easily be expressed in monetary terms, which has left them mostly neglected in climate-risk and cost estimates. This briefing paper looks at the definitions, challenges and policy implication of NELD.