财经理论与实践2024，Vol.45Issue(1)：74-82,9.DOI:10.16339/j.cnki.hdxbcjb.2024.01.010
绿色并购有助于重污染企业塑造绿色形象吗?
Can Green M&A Help Heavy Polluting Enterprises Create Green Image?
摘要
Abstract
Taking the M&A events of listed companies in China's A-share heavily polluting industries from 2008 to 2021 as the research object,the role of green M&A on the green image of enterprises,the influence mechanism and the field of action are empirically tested.The study finds that green mergers and acquisitions significantly improve the green image of heavily polluting enterprises.Further research finds that green M&A can shape the green image of heavi-ly polluting enterprises by improving the level of green innovation and social responsibility.Green M&A has obvious fields in shaping green image,mainly in the context of senior executives with green experience,listed companies located in key environmental cities,and listed companies are high-quality talent-intensive enterprises.This paper combines green M&A with green image,which not only expands the theoretical framework of green M& A,but also has important refer-ence significance for enterprises to practice the concept of green development and establish a good image.关键词
绿色并购/绿色形象/重污染企业Key words
green M&A/green image/heavy polluting enterprise分类
管理科学引用本文复制引用
张娆,刘晨,杨小伟..绿色并购有助于重污染企业塑造绿色形象吗?[J].财经理论与实践,2024,45(1):74-82,9.基金项目
国家社会科学基金项目(18BGL085) （18BGL085）
江苏高校"青蓝工程"(2022-2025) （2022-2025）
江苏省高校社科联发展专项课题(22GSB-008) （22GSB-008）
