COP28 President Dr. Sultan Al Jaber has declared in statements that COP28 must achieve the "highest possible ambition," and the need for COP28 “to send a signal on the just energy transition that drives an emission reduction of 43 percent by 2030.” Pre-conference negotiations were held between the COP Presidency Office, the UNFCCC and the COP28 Advisory Committee focusing on the Net-Zero Transition Charter: Accountability mobilization for the private sector. The Charter, announced on 1st November, 2023 was designed to enable the private sector to play its full role in the delivery of the Paris Agreement goals. The Charter follows a technical report from the Global Stocktake on 8 September, which showed that the world is off track to keeping the goals of the Paris Agreement alive. The Charter recognizes the responsibility of the private sector in combating climate change. The private sector accounts for the bulk of the world's energy consumption and greenhouse gas emissions. The Charter looks to elevate the role of the private sector in the process, pushing companies to move from commitment to action with a golden standard level of transparency and integrity. Net-zero accountability promotes a just and equitable transition. As the world shifts away from carbon-intensive industries, it is crucial to ensure that no one is left behind. By committing to net-zero emissions, businesses signal their commitment to a fair and inclusive transition, where the costs and benefits of sustainability are shared equitably. This not only mitigates the risk of exacerbating social inequalities but also fosters collaboration and partnerships with communities, governments, and civil society organizations to ensure that the energy transition is just and avoids marginalization. The COP28 Presidency's office has declared to find real world solutions that close the gaps to 2030 and respond to the first Global Stocktake. To achieve this, the Presidency's Action Agenda is meant to focus on an ambitious mitigation work program, finalizing the global goal on adaptation, establishing a fund for loss and damage, and reaching an equitable approach to means of implementation. Following ADNOC's recent strategic announcements that are incompatible with several clauses of the Paris Agreement, concerns were raised by several parties inside the UNFCCC and from the advisory committee about the efficacy of Dr. Al Jaber's role as President Designate if he retains his affiliations to ADNOC. The advisory committee has given recommendations on the next steps for COP28 in Dubai.The four key areas of the Presidency are meant to be: fast tracking a just, orderly, and well-managed energy transition, fixing climate finance, focusing on people, lives and livelihoods, and underscoring everything with full inclusivity.