This third annual summary report on the dialogues held each year as part of the United Arab Emirates just transition work programme contains information on the two dialogues held in 2026, which focused on just transition pathways for holistic approaches to food security, including with a focus on agriculture and the ocean, in the context of element (c) of paragraph 2 of decision 3/CMA.5, and holistic approaches to nationally determined just transition pathways for the industry sector: technology, innovation and equitable value chains. Each dialogue summary is aimed at reflecting, in a comprehensive and balanced manner, the discussions held and key findings identified at the dialogue, as well as information on opportunities, best practices, actionable solutions, challenges and barriers relevant to the respective topic.