Integrating adapting and standardisation in interal marketing: the AdaptStand Modelling Process

This research investigates UK multinational companies' level of adaptation and/or standardisation across international marketing tactics. The research methodology consists of a questionnaire survey of the 500 biggest UK multinational companies. It examines whether multinational companies are adapting or standardising their marketing mix elements/7Ps (product, price, place, promotion, people, physical elements, process management) when they cross geographical borders and expand their operations to foreign markets. This research identified that both adaptation and standardisation are used at the same time and that the level of integration is dependent upon a consideration of the relationship between the reasons and elements identified and an understanding of how these are affected by a number of factors. Based on the results of the analysis, this study proposes a new modelling approach, the AdaptStand Process, which outlines the different stages to be undertaken by multinational companies towards identifying the level of integration across the marketing mix elements. Consequently, this research aims to contribute to theoretical knowledge and at the same time guide marketing practitioners in deciding on implementation of marketing tactics when competing in the international marketing arena

The Role of Gender Diversity on Tax Aggressiveness and Corporate Social Responsibility: Evidence from Italian Listed Companies

The paper aims to examine the moderating role of gender diversity within a corporate board on the relationship between tax aggressiveness and a firm's corporate social responsibility (CSR) approach. This analysis was conducted using a set of indicators of financial statements of 168 Italian listed firms between 2011 and 2018. In addition, the sustainability reports of the same companies were observed. To perform the analysis a logit regression model is used. This paper shows different empirical results. First, this study notes that there is not a direct relationship between tax aggressiveness and CSR reporting. Second, gender diversity in a board of directors increases the orientation of companies to CSR disclosure, but does not have an impact on the relationship between tax aggressiveness and CSR disclosure. Instead, CEO gender has a positive influence on the relationship between corporate tax planning and CSR reporting in accordance with Global Reporting Initiative (GRI) standards. This study emphasizes the key role of gender diversity in the growth of the CSR approach and the reputation of companies. Therefore, governments and policymakers of major countries should promote gender diversity in corporate decision-making bodies, which contributes to achieving the Sustainable Development Goals (SDGs)