This document summarizes the debate held at MEPC 74 in regards to enabling participation of developing countries, and in particular small island developing States (SIDS) and least developed countries (LDCs), in any future working arrangements and processes adopted to support the implementation and review of the Initial IMO Strategy on reduction of GHG emissions from ships. It proposes adoption by the Council of a recommendation to establish a voluntary multi-donor Trust Fund to facilitate the participation of representatives of developing countries, especially SIDS and LDCs, in IMO meetings.