The aim of this article is to build a theoretical framework for the concept of corporate relationship management maturity. The main research method applied in this paper is an extensive literature review combined with an analysis of case studies. The article is conceptual in nature and offers a synthesis of the research material in the form of a model of corporate relationship management maturity. The proposed model can be a useful tool in separating truly relationship-oriented companies from those that are only declaratively relationship-oriented while in reality they continue to pursue a transactional approach in disguise. This brings order to the conceptual apparatus of the so-called resource-based view (RBV). It was concluded that the relationship assets that emerge in the process of multilateral dialogue between external and internal partners meet the criteria of core assets. The nature of this process sheds new light on the issue of growth in the context of the RBV. The presented conclusions can be of help to subsequent theoretical and empirical research.