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ABSTRACT In 2020, China announced its “dual‐carbon” goal to the world, demonstrating the responsibility of a country to reduce emissions and consumption. Reducing carbon emissions is pivotal in achieving this ambitious goal. Oil and gas enterprises are significant contributors to China's carbon emissions. Evaluating the efficiency of their carbon emissions and analyzing the influencing factors are of great significance for achieving the “dual‐carbon” goal and promoting sustainable development. In this paper, 69 Chinese oil and gas enterprises are selected as research objects, collecting data from 2016 to 2021. The DEA–SBM model and GML index are used to conduct static and dynamic evaluations of carbon emission efficiency, and the Tobit model is used to analyze the factors affecting this efficiency from both internal and external perspectives. The results show that the carbon emission efficiency of Chinese oil and gas enterprises as a whole is relatively low and shows an upward trend during the study period. There are significant differences in the annual average values of carbon emission efficiency among these enterprises, with obvious disparities observed between different categories. Energy consumption intensity and capital–labor ratio have a notably negative impact on carbon emission efficiency. Conversely, per capita income from the main business, environmental regulation intensity, and foreign direct investment significantly contribute to the carbon emission efficiency of oil and gas enterprises. Meanwhile, the energy consumption structure, R&D investment intensity, economic development level, and government subsidy intensity do not play a significant impact on the carbon emission efficiency of these enterprises.
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