In the Organizational Structure app in SAP Central Business Configuration, the entities that can be added under the Company root node are plant and sales organization. A plant is an organizational unit that represents a production facility or a branch within a company. A sales organization is an organizational unit that represents a selling unit within a company. Both plant and sales organization are required for defining the scope and configuration of SAP S/4HANA Cloud. Reference: [SAP Help Portal - Organizational Structure]