ABSTRACT Against the backdrop of increasingly intensified conflicts between the development of heavily polluting enterprises and the resource environment, Confucian culture, which advocates environmental protection, has gradually penetrated into management decisions and has become an important tool for promoting green investment and transformation of enterprises. This study investigates the impact of Confucian culture on green investment efficiency using the SBM-DEA model and a multidimensional fixed-effects model (time, year, and region) with Chinese heavy polluting enterprises as a sample from 2016 to 2020. The findings of the study indicate that Confucian culture can enhance the efficiency of firms’ green investments. This is achieved by fostering human capital and managerial capabilities. This relationship is more pronounced among firms in regions with fewer environmental regulations and among state-owned enterprises. It is therefore recommended that heavily polluting enterprises, with the support of the government, should give play to the guiding role of Confucian culture and integrate the spirit of Confucianism into their operation and management. The results of this paper verify the effectiveness of Confucian culture, which is very important for accelerating the green development of heavy polluting enterprises and enriching and expanding related research.