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In developing countries, rapid industrial growth frequently results in companies with high pollution levels, which in turn exhibit characteristics such as elevated emissions, increased energy consumption and overcapacity. In order to promote sustainable development among these heavily polluting firms, it is essential to implement a system of incentives and penalties that encourages environmentally responsible behaviour. China's environmental protection tax has replaced the previous pollution discharge fee (PDF) system. This tax aims to guide enterprises towards continuous adjustments and improvements in their production methods, increased investments in green technology, adoption of environmentally friendly production methods, reduced pollutant emissions and promotion of high-quality development. This chapter analyses how China's Environmental Protection Tax Law, enforced in 2018, affects the sustainable development capabilities of A-share listed companies in China. We utilise a difference-in-differences (DiD) model and measure total factor productivity (TFP) to quantify the impact of the tax law on these enterprises. TFP is a key indicator used to measure the effectiveness of resources utilised by enterprises in the production process. Our empirical analysis provides compelling evidence that the implementation of environmental protection taxes has significantly enhanced the TFP of heavily polluting enterprises. Importantly, the impact of these taxes is more pronounced for state-owned enterprises (SOEs) in comparison to their private counterparts in this sector. These findings offer valuable insights for policymakers in developing countries as they consider the design of environmental protection tax systems and supportive measures to promote sustainable development of companies with significant environmental impacts.

Recognition of the complexity of job embeddedness in the work environment has grown, highlighting the need for a deeper understanding of the factors that contribute to this phenomenon. This study analyzed how and when job crafting and leisure crafting are linked to job embeddedness by investigating employee resilience as a mediator and employee adaptivity as a moderator.

Data were gathered from 568 Taiwanese hotel employees. The PROCESS macro was used to verify all hypotheses.

Both job crafting and leisure crafting increased job embeddedness. Employee resilience mediated the impacts of job and leisure crafting on job embeddedness. The positive relationship between employee resilience and job embeddedness was stronger when employee adaptivity was high. Employee adaptivity moderated the indirect impacts of job and leisure crafting on job embeddedness through employee resilience.

Hotel managers should foster a workplace culture that encourages employees to engage in job crafting. Additionally, managers can offer employee assistance programs to proactively encourage workers to participate in leisure crafting. Providing training and wellness programs to strengthen employee resilience, along with allocating resources and designing learning programs to enhance employee adaptability, can further promote job embeddedness.

This research contributes to the literature through the construction of a moderated mediation model that explored how and when job and leisure crafting affect job embeddedness.