This chapter uses cognitive psychology to understand how individuals deal with negative emotions using coping strategies. It discusses the coping process and reviews three current debates about cognitive appraisal theory, coping and emotion regulation. The use of coping strategies in tourism, services and business management is presented to understand different stakeholders’ responses to negative emotions. The literature discusses various elements (antecedents, coping strategies, coping consequence) for emotion coping process and the chapter summarises a synthesised conceptual framework for emotional coping based on the cognitive appraisal theory. The framework is used to examine coping in the context of COVID-19. The chapter concludes with future research opportunities in this subject area.