There was an article on Washington Post last week explaining COP28 and details around it. Also the reason for the location:
Why is an oil kingdom hosting COP28?
The United Nations rotates the location of COPs each year through five regions: Africa, Asia-Pacific, Eastern Europe, Latin America and the Caribbean, and Western Europe. This year, it was the Asia-Pacific group’s turn to host, and the United Arab Emirates made an unopposed bid in May 2021.