I spent a little time reading a few threads on this portion of the forum and found some questions and comments interesting and decided to give my thoughts on the topic.
I have always considered any link given to be as a result of good business. Tied to good business is various kinds of legitimate networking or collaboration. Examples can be partners of existing clients and customers ect...
A tried and true method from older pre internet marketing days is developing good public relations through a non profit means. Helping others in real ways within the real world can go a long way. Aspects such as this require real boots on the ground and doing real business.
In the past years "link building" has managed to develop a dirty feel to it. The name itself evokes an immediate reaction as if it is a shady deal. Truly it does not have to be this way if those who wish to cultivate something real get out from behind a keyboard.
The real issues behind where links are going too few seem to realize. Links are not worth what they used to be. "Building" them by past methods begin to create a cost/benefit that is no longer worth the same effort of the past.
Ahrefs and others can keep promoting articles displaying their importance. Yes they are important, but their value is changing quickly. Webmasters are seeing their positions fall without realizing what they lack is in content, on page authority and depth, and a broader base of keyword bubbles between pages of content.
Google is shifting as fast as they can based upon what technology allows. The numbers to see this happening is there if anyone cares to notice.
Content should always drive the focus. Links should happen naturally due to some need, reason for business, or authentic resource.