This paper proposes sustainable entrepreneurial orientation (SEO) as a multidimensional construct that offers researchers the possibility of empirically testing their theoretical proposals in the sustainable entrepreneurship field. The authors propose an integration of different theories. In accordance with the dynamic capabilities view, SEO is approached under an organizational paradigm of strategic orientations delimited by competitive culture and multiple orientation perspectives. Furthermore, SEO's nature is conceived at a firm-based entrepreneurship level and is based on an integrated triple bottom line sustainability. This approach is conceptualized using a categorization scheme and defined in accordance with the organizational predisposition perspective. Several research lines are proposed, all based on relational models with SEO as the key concept.

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Literature points out that the effect of sustainable entrepreneurship on firm performance may be contingent on internal factors, such as top manager characteristics. This paper proposes that the gender of a firm’s chief executive officer (CEO) greatly influences the sustainable entrepreneurial orientation (SEO)-firm performance relationship. An empirical study was conducted on a stratified random sampling, collecting 210 questionnaires from top managers of firms in Valencia (Spain). A multigroup moderation analysis method was used. The results confirm that women tend to increase the positive effect of SEO in firm performance.

This paper advances a theoretical model to empirically test firms' behaviour regarding sustainable entrepreneurship, enhancing what researchers have recently proposed at a solely conceptual level; this entails sustainable entrepreneurship being understood as a discipline that reliably allows organizations to successfully respond to sustainable development and market requirements. The authors suggest an integrated approach of dynamic-capabilities, S-D logic and product-service system views, which highlights the managerial predisposition to adopt a strategic position that fosters value in use (instead of regular property value), according to the current school of thoughts engaged with innovation and sustainable development. In this regard, this paper investigates structural influences (direct and indirect) of sustainable entrepreneurial orientation and customer functional value creation in firm performance. Hypotheses are tested using the partial least squares method on a multisectoral sample of 210 companies randomly stratified with proportional allocation. The findings indicate that a sustainable entrepreneurial orientation not only has a positive and direct relationship with firm performance, but also that this relationship improves when it is mediated by customer functional value creation. Further research pathways are provided.