Building a world-class B2B eCommerce business requires that digital business professionals define and prioritize key issues, allocate scarce resources, and avoid costly missteps. This report explores how B2B companies create industry-leading experiences by addressing five strategic issues: performing effective customer segmentation, adopting proper differentiation, defining clear goals, allocating sufficient resources, and cultivating a culture of excellence. This is an update of a previously published report. We revised this edition with new data and customer examples for continued relevance and accuracy.