Its main headquarters are in the Wayne Tower in Gotham. There are branch offices and headquarters all over the world, with the second-largest office tower in New York City.
Of course, Wayne Enterprises is much more than just a place for Bruce Wayne to make money. It is the best way for Batman to get information, news, and rumors from the corporate world.
The companies of today are nations unto themselves and they are great forces to be reckoned with. There is also the fact that even though Bruce Wayne is a jet-setting playboy, he works too and Wayne Enterprises gives a great cover story for zipping to wherever and whenever.