What work is, what means man works and why man works allow us to find some keys to understand the reality of the company as a human manifestation that is not only at the service of productivity and efficiency, but first and foremost at the service of man and therefore of his development and that of society. This communication will try to explain what the work is and what is understood by the company as a productive activity. And as a consequence of this, how work links us to the essence of the universe and of other people, leads us to give reason that man is faber, he is the only one who works (Sellés, 2006, 454) and finally he is faber because he is sapiens. Work is a purely human subject. Man –any man– improves or worsens working and, also, stops working. Thus Leonardo Polo, for example, states that "at work, man becomes ennobled or debased. Here again, the first of the subjective sense of work on its objective sense is followed. Virtue is a value superior to utility” (Polo, 2015, 216). And virtue, good and norm are the three pillars of ethics. Understand that person perfects the world with his work, that person improves himself through work, this means that he is better, more ethical; and that person is linked to other people ethically through his work is a crucial issue to understand what work means and the deep connection with person and ethics. "It is understood by work that human action through which man is perfected as man while perfecting physical reality" (Sellés, 2006, 455). Work, without denying its part of effort and fatigue, has a positive meaning because it is what makes man grow in humanity. And to work is to add to the world more perfection than he offers and to perfect himself as a man. If man is to give, add, this is because as a person overcomes. The same man is not immune to what he does but in his doing something happens to him inside. In this sense man is said to be a perfecting perfector (Polo, 1994, 14), that is, to the extent that he improves the world, he improves himself; and insofar as he improves himself, he can improve the world: the former is a prerequisite for the latter.