This UNCTAD report examines issues pertinent to the promotion of sustainable use of living marine resources in healthy oceans and seas, bringing together a collection of independent articles by 24 leading experts and practitioners on fish governance systems; fish harvest, production and consumption; unsustainable fishing practices; fish and marine ecosystems management; and fish trade. The Review explores some of the key challenges to delivering SDG 14, as well as novel suggestions and innovations to advance its implementation. In particular, Part 3 of the report (“Harmful Incentives – The Case of Fisheries Subsidies”) addresses the issue of harmful incentives, primarily in terms of illegal, unreported and unregulated fishing and fisheries subsidies, as an important part of the toolkit to restore fish populations, foster sustainable fisheries and deliver substantial economic and social gains. The report is available to download on the website of UNCTAD.