Most B2B thought leadership fails to live up to its name: it is neither thoughtful nor leading. Instead, the content is often a company-centric recitation of product or solutions capabilities, or a tired retread of hackneyed themes and ideas. B2B companies need a process for building thought leadership that is durable, differentiates the business, and instills brand equity in the minds of buyers and others. In this report, we explain the key facets of thought leadership to guide how organizations choose themes that resonate, engage audiences, and create a dialogue based on an exchange of value.