Found it, I need to implement "zbAttributeSet".

For example:

inside ZigbeeAirco.h:
class ZigbeeAirco : public ZigbeeEP {
public:
ZigbeeAirco(uint8_t endpoint);
~ZigbeeAirco() {}
...
private:
...
void zbAttributeRead(uint16_t cluster_id, const esp_zb_zcl_attribute_t *attribute) override ...

I have an ESP32-H2 module and I am trying to make an Airco control.
I have configured a Thermostat endpoint (8).
When I change the occupied heating temperature in the Smartthings app, I get the following message on the console of the ESP32-H2 module:

[316724][V][ZigbeeHandlers.cpp:37] zb_attribute ...

Did you ever solve this? I'm having the same issue! Thanks.