金融理论与教学2026，Vol.44Issue(4)：83-92,10.
绿色并购如何助力重污染企业可持续发展
How Can Green Mergers and Acquisitions Empower Heavily Polluting Enterprises'Sustainable Development?A Case Study Based on Zijin Mining's Merger and Acquisition of Fujian Longking
摘要
Abstract
Under the era of"dual carbon"goals,the sustainable development of heavily polluting enterpris-es has become a key industry issue.This paper adopts a longitudinal single-case study method,taking Zijin Mining's merger and acquisition of Fujian Longking as an example,to explore the internal paths through which green mergers and acquisitions(M&A)empower the sustainable development of heavily polluting enter-prises.The research findings indicate that enterprises consolidate the foundation for the sustainable develop-ment through resources construction,cultivate sustainable capabilities via resources bundling,and create sus-tainable value by implementing resources utilization,thereby injecting strong momentum into their sustainable development;after green M&A,enterprises achieve increased economic profits,and promote their sustainable development.This study deeply examines the theoretical mechanisms through which green M&A empower the sustainable development of heavily polluting enterprises,offering significant practical guidance for advancing their sustainable development.关键词
绿色并购/重污染企业/可持续发展/资源编排Key words
green M&A/heavily polluting enterprises/sustainable development/resources orchestration分类
管理科学引用本文复制引用
鲍树琛,周晶飞,戴皓雪,陈昕雨..绿色并购如何助力重污染企业可持续发展[J].金融理论与教学,2026,44(4):83-92,10.基金项目
浙江理工大学基本科研业务费项目"浙江省政府引导基金提升'链主'民营企业协同创新能力的机制研究"(25096076-Y) （25096076-Y）
大学生创新训练计划项目"ESG视角下哈佛分析框架的改进及应用——以美的集团为例"(S202510338064). （S202510338064）
