Abstract
In this paper, BtoB company conduct corporate communication with potential customers using internet
advertising that does not rely on retargeting by third party cookie, build a hypothetical model of the process that
leads to the development of potential customer reputation. After that, derived a survey item to quantitatively
support that hypothesis. As a result, this study showed possibility of empirically examining the attitude changes
that fostering reputation by measuring the change before and after reading neutral contents.