The document outlines elements for a potential 2023 decision on the Mitigation Work Programme (MWP) under the UNFCCC. It recommends the decision focus on increasing mitigation ambition and implementation through commitments made at COP26 and COP27, enhancing NDCs, and setting sectoral targets. It also suggests improving the MWP by increasing discussion, involvement of non-Party stakeholders, following up on initiatives and previous commitments, and strengthening links to other UNFCCC processes and bodies.