The leaked audio of a meeting in February between summit organisers and Emirati officials was dismissed by the UAE's COP28 team as an "unverified recording".
But the Centre for Climate Reporting (CCR) said it revealed attempts by the oil-rich Gulf state to limit scrutiny ahead of the key event, which will be held in Dubai in November and December.
AFP could not independently verify the authenticity of the recording.
During the meeting earlier this year, COP28's head of communications warned that human rights advocates would use the talks as a "platform" for criticism, CCR said.
"They will use this opportunity to attack the UAE," Sconaid McGeachin was quoted as saying in the report, which also contains audio snippets of the recording.
"We need to preserve the reputation of the UAE... and to try and minimise those attacks as much as possible."
McGeachin said her team had prepared a list of "hostile questions" that could be posed to COP28 president Sultan Al Jaber after a survey of 20,000 people commissioned by the team identified human rights as a top concern.
"We're aware that there are various reports coming out soon that we need to be ready for... as to how do we counter those," McGeachin was quoted as saying.
But an Emirati official identified in the report as the head of the Human Rights Office at the UAE's Presidential Court reportedly said "it's not mandatory" to answer questions that are not climate-focused.
When contacted by AFP, the UAE's COP28 team declined to comment on the leak.
"We do not comment on unverified recordings," it said in an emailed statement.
"The COP28 team has held -- and continues to hold -- meetings regarding its comprehensive preparations with key and relevant stakeholders."
- 'Stifle debate' -
Amnesty International responded to the CCR report by criticising UAE efforts to "stifle" debate.
"The UAE's priority at COP28 appears to be... massaging its own reputation by seeking to avoid discussion of its dismal human rights record," it said in a statement Friday.
Ahead of the climate talks, Amnesty and Human Rights Watch have amplified demands for the UAE to release dozens of critics and rights defenders they say are unjustly imprisoned.
They have also warned that COP28 could be compromised by restrictions in the Gulf state, where unauthorised protests are banned, homosexuality is outlawed and free speech faces severe limitations.
But a COP28 spokesperson said the UAE "will take an inclusive approach" during the climate summit.
"This inclusiveness extends to every participant and visitor who will be able to assemble peacefully to have their voices heard in designated areas of COP28," the spokesperson said.
Large protests are a common fixture of the UN climate gatherings, with limited rallies permitted at last year's COP27 in Egypt, where authorities regularly crack down on demonstrations and detain activists.
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