Abstract: Against the backdrop of “dual carbon”strategic goals, this study systematically explores the potential and utilization pathways for the resource recovery and high−value utilization of coal gangue, aiming to advance the green transformation of the coal industry and the coordinated management of bulk solid waste. Based on the systematic analysis of the causes, physicochemical properties, and environmental risks of coal gangue, this study comprehensively reviews its resource utilization pathways across sectors including building materials production, extraction of valuable components, agricultural soil improvement, wastewater treatment, soil remediation, and greenhouse gas reduction, while also examining the major technical bottlenecks in current utilization processes. The research indicates that although coal gangue has demonstrated promising application prospects across multiple fields, it still faces problems such as insufficient depth in fundamental research, potential secondary pollution caused by modification process, limitations in techno−economic feasibility, low process maturity and complicated process. In order to realize the efficient and environmentally friendly utilization of coal gangue and help the goal of “dual carbon”, in the future, we should strengthen the basic theoretical research of coal gangue, deeply explore the release and migration law of heavy metal elements in the modification process, optimize the relevant technology and process flow, and driving synergistic improvements in ecological and economic benefits.