The United Arab Emirates planned to use its role as the host of UN climate talks as an opportunity to strike oil and gas deals, the BBC reported.
Leaked briefing documents reveal plans to discuss fossil fuel deals with 15 nations.
The UN body responsible for the COP28 summit told the BBC hosts were expected to act without bias or self-interest.
The UAE team did not deny using COP28 meetings for business talks, and said "private meetings are private".
It declined to comment on what was discussed in the meetings and said its work has been focused on "meaningful climate action".
The documents - obtained by independent journalists at the Centre for Climate Reporting working alongside the BBC - were prepared by the UAE's COP28 team for meetings with at least 27 foreign governments ahead of the COP28 summit, which starts on 30 November.
They included proposed "talking points", such as one for China which says Adnoc, the UAE's state oil company, is "willing to jointly evaluate international LNG [liquefied natural gas] opportunities" in Mozambique, Canada and Australia.
The documents suggest telling a Colombian minister that Adnoc "stands ready" to support Colombia to develop its fossil fuel resources.
There are talking points for 13 other countries, including Germany and Egypt, which suggest telling them Adnoc wants to work with their governments to develop fossil fuel projects.
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