Based on the actual situation of carbon emission and energy structure, this paper explains the necessity and urgency of green and low-carbon transformation of energy.The theoretical logic of green low-carbon transformation is discussed from the guidance of green development concept, theoretical basis of sustainable development, innovation-driven assistance and overall-coordinated development.From the four dimensions of finance, environment, society and governance, the evaluation system of green and low-carbon transformation capacity based on the concept of “environment, society and governance (ESG)” is constructed.This paper proposes the transformation path of playing the role of promising government and effective market, coordinating energy security and green low-carbon development, enhancing the endogenous power of green low-carbon transformation of energy and promoting green low-carbon transformation by digital economy.