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In the age of digitalization, business-to-business (B2B) data sharing is becoming increasingly important, enabling organizations to collaborate and make informed decisions as well as simplifying operations and hopefully creating a cost-effective virtual value chain. This is crucial to the success of modern businesses, especially global business. However, this approach also comes with significant privacy and security challenges, thus requiring robust mechanisms to protect sensitive information. After analyzing the evolving status of B2B data sharing, the purpose of this study is to provide insights into the design of theoretical framework solutions for the field. This study adopts technologies including encryption, access control, data anonymization, and audit trails, with the common goal of striking a balance between facilitating data sharing and protecting data confidentiality as well as data integrity. In addition, emerging technologies such as homomorphic encryption, blockchain, and
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