The United Arab Emirates planned to exploit meetings with foreign governments arranged due to its COP28 hosting role to strike fossil fuel deals, according to leaked documents obtained by the BBC.
The leaked briefing notes, obtained by journalists at the Centre for Climate Reporting (CCR) working alongside the British broadcaster, were prepared by the UAE's COP28 team for summit president Sultan Ahmed Al Jaber ahead of meetings with foreign governments between July and October this year.
Leaked "talking points" prepared for a meeting with China said that ADNOC, the UAE's state oil company, was "willing to jointly evaluate international LNG (liquefied natural gas) opportunities" in Mozambique, Canada and Australia.
Briefing notes prepared for meetings with Colombia, Germany and Egypt suggested that ADNOC "stands ready" to support each country to develop fossil fuel projects.
The documents showed the UAE prepared talking points for meetings with 20 countries, including the United States, UK and Germany, on commercial opportunities for state renewable energy company Masdar.
COP28 president Al Jaber is also CEO of ADNOC and Masdar.
A COP28 spokesperson told AFP that the documents cited by the BBC "are inaccurate and were not used by COP28 in meetings. It is extremely disappointing to see the BBC use unverified documents in their reporting".
The United Nations Framework Convention on Climate Change, the body responsible for the COP28 summit, which starts on Thursday, told the BBC that the "cardinal principle" for hosts was "the obligation of impartiality".
Asked about the report, UN Secretary-General Antonio Guterres told reporters "I can't believe it's true" without offering further comment.
Climate campaigners have raised concerns about the influence of fossil fuel interests at the talks in Dubai, noting Jaber's role as head of an oil company.
In an interview with AFP on Saturday, Jaber defended the large presence of heavy emitting industries including the oil and gas sector.
"Everyone needs to be part of this process and everyone needs to be held responsible and everyone needs to be held accountable," he said.
COP28, which will be held until December 12, is due to be attended by 167 world leaders, including King Britain's Charles III and Pope Francis.