绿色并购如何助力重污染企业可持续发展OACHSSCD

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.