This chapter is about the creation of the kind of company that promotes the authentic encounter of entities, which will be called the "enterprise'. It develops an understanding of the creation of enterprises and deals with developing an appropriate understanding of the entrepreneur and entrepreneurship. It looks at the notion of the kind of leadership that is required to maintain enterprises as enterprises, an activity that is called "entrepreneurial governance'. Furthermore, it elaborates on the ability of the enterprise to meet the requirement of profitability and financial sustainability, a condition that every company has to fulfil in an open market economic dispensation.