The focus of this doctoral thesis is the Sharing Economy Project - SEP, that presents a different way of managing adopted by some organizations that congregates principles of efficiency, productivity and profitability to a more human way of managing people. This Project is still in the beginning and its results come from the organizations´ practices and not from the use of some theoretical basis, not yet developed. Thus, the objective of this study is discussing organizational foundations that can be useful for a future SEP theory. In this pursuit, the Social Doctrine of Catholic Church - that establishes the SEP basis - and the Project´s principles will be presented. After this, some organizational elements like knowledge and learning, power, leadership, communication, decision making and organizational change are discussed and organizational approaches that are closer to elements that distinguish EdC organizations from conventional ones are considered. Then, one will show what an EdC enterprise means showing some of its characteristics. To finish with, the organizational elements and the approaches will be compared to the SEP principles in order to point out the confluent points that can serve as an initial basis for a theory construction.