There is a large number of Small and Medium Enterprises (SMEs) in Taiwan. According to the statistics from the Small and Medium Enterprise Administration, Ministry of Economic Affairs, there are more than 1.38 million SMEs in Taiwan in 2016, a huge share of 97.7% out of the total number of enterprises. All together they employed a total number of 8.76 million workers, which is about 78% of total employed workers in Taiwan. Taking mid Taiwan as an example, the SMEs in Taichung employed 12.6% of the working force island wide, while the sum of the 3 cities, Taichung, Changhua and Nantou comes to 19.2%. Most of the SME facing challenges of second generation succession, industrial upgrading and industrial transformation. During its transformation, if a SME could assimilate to the B Corp values of Good for Workers, Good for the Community, Good for the Environment, Good for the Long Term and Good to the Core, collectively, they will elevate Taiwanese SME’s international visibility in the global competition, and set foot in the collaboration network.