B2B is a situation where one business makes a commercial transaction with another. This typically occurs when:

• A business sources raw materials for its production process for output (e.g., a food manufacturer purchasing salt) – which provides the opportunity for others to produce something from it.
• A business takes advantage of its competition for operational purposes (e.g., a food manufacturer employing an accountancy firm to audit its finances).
• Businesses are constantly selling other businesses’ products (e.g., clothing stores selling shoes manufactured by Nike).