In this policy brief, the GSI recommends a three-step process to define, measure and evaluate subsidies, beginning with a broad definition that covers preferential treatment in all its forms, and then narrowing down to focus on which subsidies meet national criteria for reform. This method is flexible with respect to national priorities, practical, in line with existing international obligations and paves the way for a consistent approach across sectors. The brief outlines how it could be applied to any sector, but drawing on examples from the energy sector in particular.