Some criticism of the role of the company in society and the necessity to overcome many current dysfunctions in business bring the need for new ways to understand the company and the task of entrepreneurs and managers, and directors. In this context, Bishop Javier EchevarríaÆ reflections included in this volume, in three short but incisive writings, are relevant. They may open up horizons on the Christian perspective of business. Bishop Echevarría reflects on the esteem of Jesus for entrepreneurs, highlighting the central role of the virtues in business activity, and the importance of the unity of life and spirituality in managerial work. He presents the Christian view of the company and its purpose and reflects on the managerÆs mission of service, which entails justice and love. He also emphasizes various ethical and social aspects involved in managing companies and concludes by proposing Christian humanism as a fundamental guideline for management. The volume is preceded by a prologue and a broad introduction that puts the writings of Bishop Echevarría in context and points out their most important elements. An epilogue reflects on the central writings to outline a potential profile of a Christian manager.