Challenges in the global market and sensitive cross-Straits relations negatively influence Taiwanese industries. Continuous learning is the way to respond to the challenges posed by the rise of China in the world economy. Learning is the process by which knowledge is refreshed. A learning organization is a more competitive organization. Many researchers have discussed the relationship between organizational learning and business performance, but few of them have explored the issue in practice. This article provides a more thorough assessment of the link between organizational learning and organizational performance for industry comparisons. It also aims to determine the status of Taiwan's industries with regard to organizational learning. The findings of the study demonstrate that applying organizational learning influences corporate performance; however, only high-tech and financial firms have consistently applied the organizational learning concept throughout their organizations. Our investigation may offer new insights into organizational learning, and enable leaders and scholars alike to develop strategies to enhance competitiveness.