The environmental pollution that accompanies economic growth has always been of widespread concern. The chemical industry is a highly energy-consuming industry in China, and the pollution this industry causes to the environment cannot be ignored. The paper is based on the Porter hypothesis and uses data from different regions of China. In this paper, we investigate the mediating role of different types of environmental regulation (divided into command-controlled, market-incentive, and voluntary environmental regulation) in positively affecting sustainability performance through green technology innovation (divided into green product innovation, green process innovation, and end-of-line management innovation). The results show that different versions of the Porter hypothesis can be accepted in Chinese chemical enterprises. This finding demonstrates that environmental regulation positively impacts both green technology innovation and sustainability performance. Green technology innovation plays a mediating role between environmental regulation and sustainability performance, especially in East China. However, the mediating effect of green product innovation is not significant. Further study shows that command-controlled environmental regulation has a more significant positive effect on sustainability performance. This suggests that the market-incentive and voluntary environmental regulation tools do not fully play their functional roles. Thus, the paper demonstrates the developmental shortcomings of environmental regulation, green technology innovation, and sustainability performance. This is more conducive to chemical enterprises improving green technology innovation and achieving long-term development and ecological environment protection.

As a type of environmental regulation, environmental protection taxes (EPTs) have a Porter hypothesis effect. The Porter hypothesis effect is a comprehensive effect that includes the compliance cost effect, the innovation compensation effect, the weak Porter hypothesis effect, and the strong Porter hypothesis effect. The comprehensive effect of the Porter hypothesis is discussed through an evaluation of the implementation of an environmental protection tax law (EPTL). On the basis of the data of 729 heavily polluting enterprises, the mechanism of the regulatory effect of EPTs on the comprehensive effect of the Porter hypothesis is discussed via multiple linear regression equations. The results show that the compliance cost effect is still significant and that the innovation compensation effect, the weak Porter hypothesis effect, and the strong Porter hypothesis effect are declining. To realise the Porter hypothesis effect of environmental protection tax regulation more effectively, it is necessary to take the following measures: cultivate complex tax personnel; consult taxpaying enterprises on their information needs; optimise the collection and management process by applying the concept of precise service; reset the local tax rate; and increase the punitive provisions of the environmental protection tax law (EPTL).

Purpose: The social exchange relationship between employees and employers has transformed due to AI deployment in the workplace, posing significant implications for employees’ work engagement. Accordingly, this study examines the underlying social exchange factors that elucidate how AI–human interaction affects work engagement. Drawing on social exchange theory (SET), the study proposes that workers form two competing perceptions in their interaction with AI: usefulness and job insecurity. These perceptions, in turn, affect their job engagement differently via psychological contract fulfillment. Design/methodology/approach: Data for testing the proposed hypotheses was collected through self-reported questionnaires from employees in the sales department of a large organization in Hangzhou, China. Structural equation modeling was used to analyze the data. Findings: The results revealed that the AI–human interaction was positively related to perceived usefulness and job insecurity. Moreover, perceived usefulness had a positive and indirect relationship with job engagement through psychological contract fulfillment. In contrast, job insecurity was negatively and indirectly related to job engagement via psychological contract fulfillment. Originality/value: The study contributes to the literature and SET by examining the impact of AI–human interaction on work outcomes from the perspective of reciprocal exchange relationships with exploring the unique interplay between perceived usefulness, job insecurity and psychological contract fulfillment.

In this study, we constructed a tripartite evolutionary game model for a large-scale enterprise (A), a small-scale enterprise (B), and a government, based on finite rationality and information asymmetry. First, we investigated and analyzed the stakeholders of low-carbon technology innovation (LCTI) and constructed a tripartite evolutionary game model. Then, we analyzed the conditions for the stability of different equilibrium points. Finally, we carried out numerical simulations using MATLAB 2020b to analyze the evolutionary processes and patterns of the different parameters. We found that the government’s strategic choice is always to participate in LCTI, which is conducive to a healthy LCTI environment. Governments can participate in LCTI consortiums through policy-driven reward and punishment mechanisms. Our simulation demonstrated that the size of enterprises influences their choice of LCTI strategy, and government reward and punishment mechanisms influence both large and small firms. Large firms are more prepared to accept the risks of LCTI and maintain a reciprocal LCTI strategy even in a high-cost scenario, while small firms are more sensitive to the costs and benefits. Thus, government reward and punishment mechanisms should take full account of small-scale enterprises. We propose a sound reward and punishment mechanism for LCTI that limits the opportunistic behavior of enterprises. Therefore, this paper is a complement to theories such as innovation systems and provides new thinking for low-carbon technology innovation cooperation of enterprises. Meanwhile, the reward and punishment mechanism proposed in this paper has important practical value for the government.

The implementation of the Environmental Protection Tax Law was seriously affected by strict pandemic control. The Environmental Protection Tax Law imposed environmental taxes on enterprises based on measuring their pollution emissions to restrain their bad environmental behaviour and stimulate their green technological innovation ability. However, during the pandemic control period, the green technological innovation ability of enterprises was not developed. Therefore, it is necessary to optimize the environmental regulation effect of the environmental protection tax. This study is based on sample data covering heavily polluting enterprises in China collected from December 20, 2022, to January 7, 2023. It finds that the follow cost effect existed, but the value compensation effect obviously declined, which leading to a decline in the green technological innovation ability of heavily polluting enterprises. The study shows that although strict pandemic control maintained the environmental protection function of the environmental protection tax, it weakened the economic driving function, which will not only damage the long-term economic development potential but also make the environmental protection function unsustainable. Graphical Abstract

The implementation of the Environmental Protection Tax Law was a significant milestone in China’s environmental tax reform. The implementation of this law was influenced throughout the three-year period of epidemic prevention and control (from early 2020 to the end of 2022). Heavily polluting enterprises are the primary focus of regulations under the Environmental Protection Tax Law. This study conducts an empirical analysis using a structural equation model, leveraging sample data obtained from heavily polluting enterprises in China. The findings indicate that during the three-year period of epidemic prevention and control, the Porter Hypothesis effect was realized in terms of tax fairness but not in terms of tax rationality. Therefore, environmental tax law reforms should be pursued and tax authorities in China should make vigorous efforts to enhance the rationality of environmental taxation. This would improve the comprehensiveness of the “Porter Hypothesis” effect, fully harnessing the dual functions of environmental protection and the economic driving force embodied by the Environmental Protection Tax Law.