隨著全球的發展，公司間的頻繁互動早已成常態，許多企業的組成也從以往的單打獨鬥，轉變為合作關係，本研究將深入探討台灣企業如何透過併購轉型升級，化危機為轉機，利用併購來整合本身集團資源及既有優勢，以擴展實力達到綜效。通過深度訪談T集團旗下O公司併購F公司的高階主管，研究了其併購動機、評估過程及未來展望。研究顯示，鋼鐵企業通過併購環保產業，能夠實現經營綜效，擴大產業規模並降低營運成本。T集團充分利用其資源優勢和過往成功案例，順應全球環保趨勢及政府政策推動，成功實現多角化經營擴展，並朝著全球永續發展目標邁進。
通過訪談發現，鋼鐵業者與環保產業的併購關係源於過往成功案例及對全球環保意識的關注。併購策略強調聯合採購及環保公司清運廢棄物的誘因，從而實現產業規模的擴大和環境永續，也得出鋼鐵業與機電業合作的獨特性，並在團隊的整合規劃，讓傳統產業不再只是製造環境危害創造經濟效益，而是可以達到社會、環境、經濟三者共存共榮。本研究特點在於低成本換取產業規模的策略，並藉由豐富的併購經驗和雄厚的資源，合理實現企業效果最大化。
未來的研究應消除主觀意識影響，確保資料客觀性，並長期追蹤財務效益與損失。比較不同企業的併購案例，可提升研究結果的適用性和廣泛程度。

In recent years, the global political and economic landscape has been highly volatile. With intensifying global business competition, companies are seeking ways to respond to ever-changing market dynamics and secure future opportunities. Taiwan's industries are known for their excellent manufacturing capabilities and reasonable stock prices, leading to continuous merger and acquisition (M&A) activities.
This study delves into how Taiwanese companies can transform and upgrade through M&A, turning crises into opportunities. By leveraging M&A to integrate existing group resources and advantages, companies can expand their capabilities and achieve synergies. This research focuses particularly on the combination of traditional industries with the environmental sector. Successful cases of such integrations are rare, especially those that achieve industrial scale expansion at low cost while addressing sustainability issues. The case highlights the unique collaboration between the steel and electromechanical industries, showcasing how traditional sectors can evolve from merely creating economic benefits at the expense of the environment to achieving a harmonious balance among social, environmental, and economic goals.
The study aims to assist companies in understanding recent global trends and strategically utilizing their strengths to create value, thereby realizing sustainable growth through diversified operations. It also underscores the importance of careful team integration and planning in M&A activities, ensuring that traditional industries can effectively contribute to and benefit from the global shift towards sustainability. Through this research, companies can gain insights into leveraging M&A for strategic growth, positioning themselves to thrive in a competitive and rapidly evolving global market.

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