Allegakoen, James Richard Daniel, Farooq, Muhammad Umar ORCID: https://orcid.org/0000-0002-3744-3230 and Bowen, Gordon (2026) Investigating the Termination of Third-Party Cookies: Strategic and Ethical Implications for Marketers. In: 22nd CIRCLE International Conference 2026: NextGen Business: Sustainability & Digitalisation., 8-11 Apr 2026, Jan Wyzykowski University, Polkowice, Poland.

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Abstract

The termination of third-party cookies signifies a paradigm shift in digital marketing, compelling practitioners to reconsider long-standing models of personalisation, targeting, and measurement. This study investigates the strategic and ethical implications of this transition, exploring how marketers are adapting through the adoption of first-party data strategies, privacy-first technologies, and contextual advertising. Drawing on qualitative interviews with fifteen senior marketing professionals across sectors including retail, technology, and non-profit, the research employs thematic analysis to uncover tensions between compliance, creativity, and consumer trust. Key insights reveal that while first-party data fosters direct relationships and reinforces consentdriven engagement, privacy-first technologies introduce analytical opacity that unsettles traditional performance metrics. Contextual advertising, meanwhile, reemerges as a trustworthy yet conversion-challenged alternative. The findings underscore that trust is evolving from a soft principle to a measurable strategic asset. The study contributes to both academic discourse and marketing practice by illustrating how theoretical frameworks, such as Privacy Calculus, the TOE model, and the Elaboration Likelihood Model, manifest within real-world organisational pivots. The paper advocates for a redefinition of marketing effectiveness grounded in transparency, ethics, and user respect in an increasingly regulated digital environment.

Item Type:	Conference or Workshop Item (Paper)
Status:	Published
Subjects:	H Social Sciences > HF Commerce > HF5410 Marketing. Distribution of products
School/Department:	London Campus
URI:	https://ray.yorksj.ac.uk/id/eprint/15795

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