Objective Oil and gas enterprises not only serve as a major driving force in low-carbon energy transformation but also represent a crucial domain for achieving both economic development and carbon emission reduction. Therefore, their high-quality development holds significant importance in advancing carbon peaking and carbon neutrality in an orderly manner.

Methods Considering the evolving landscape aimed at achieving the "dual carbon" goals and the emerging development trends within oil and gas enterprises, this paper integrates relevant theories and findings from literature research to discuss the connotations and characteristics of high-quality development of these enterprises. It provides a comprehensive examination of the opportunities and challenges encountered in the current developmental phase and explores the viable paths to promote high-quality development in oil and gas enterprises under the guidance of the "dual carbon"goals.

Results The implications of high-quality development within oil and gas enterprises in the context of "dual carbon" were clarified as follows: Oil and gas enterprises leverage their full resources to invigorate the development momentum by transforming development modes and optimizing development structure, with the goal of overcoming bottlenecks in energy and environmental factors, to reconstruct a highquality development value system that encompasses economic, social, and environmental aspects and fosters development characterized by low-carbon, rationality, innovation, and sustainability. Key challenges impeding their progress include the formidable pressure of emission reduction, inadequacies in ensuring energy supply, and deficiencies in technological innovation. The paths identified to foster their highquality development involve focusing on energy conservation and emission reduction, deepening industrial restructuring, promoting application innovations in the digital economy, expediting advancements in green technology, reinforcing capital support, accelerating the nurturing of green talents, creating a long-term management system, and enhancing collaboration in the environmental field.

Conclusion Amidst the backdrop of "dual carbon", it becomes imperative for oil and gas enterprises to proactively initiate measures to align with evolving development requirements, striving for coordinated progress in securing energy supply and advancing green, low-carbon transformations while reconstructing the value system for high-quality development.