重污染企业绿色并购现状及对策研究

Research on Current Status of Green Mergers and Acquisitions of HeavilyPolluting Enterprises and Countermeasures

随着可持续发展理念的不断深入,国家做出一系列重大战略决策部署,宣布了碳达峰、碳中和目标愿景。重污染企业通过绿色并购方式可以完成产业结构的优化升级,推动如期实现“双碳”目标。文章以绿色并购为主题,对相关文献进行综合分析,发现绿色并购决策受环境规制、政策激励、消费者压力等因素影响。同时,文章探讨了“双碳”目标背景下绿色并购现状及成因并提出了相关的对策建议,希望有助于重污染企业向绿色化、低碳化转型,实现可持续发展。

With the deepening of the concept of sustainable development,China has made a series of major strategic decisions and deploy⁃ments,announcing the vision of"carbon peak and carbon neutral"goal.Heavily polluting enterprises can complete the optimization and upgrad⁃ing of industrial structure through green M&A,and promote the realization of the"dual carbon"goal on schedule.Taking green M&A as the theme,this paper comprehensively analyzes the relevant literature and finds that green M&A decision-making is influenced by environmental regulations,policy incentives,consumer pressure and other factors.At the same time,this paper discusses the current situation and causes of green M&A in the context of the"dual carbon"goal and puts forward relevant countermeasures and suggestions,hoping to help heavily polluting enterprises transform to a green,low carbon and sustainable development.