Is sustainability a cost, an obligation, or an opportunity? Evidence on sustainable entrepreneurship orientation from Poland

Objective: The objective of the article is to find if Polish managers exhibit a sustainable entrepreneurship orientation and to comprehend the factors driving this orientation. Research Design & Methods: We conducted a factor analysis and regression analysis on data from an original survey on 301 managers of Polish companies. Findings: We identified two orientations towards sustainability, i.e. as an opportunity, and a cost. Personal values, demographic characteristics, personal experience, and education affect perceptions of sustainability. Implications & Recommendations: Some managers who work for large and middle enterprises see sustainability as an opportunity and are ready to take responsibility for facing social and environmental challenges. Companies and government need to find a way to unlock this potential. Having international experience and working for a company that is regularly involved in corporate social responsibility promotes such orientation. Contribution & Value Added: This study is the first to diagnose sustainable entrepreneurship orientation in Poland - a country which urgently needs to adopt a sustainable development model. It is also the first study to analyse the societal factors behind sustainable entrepreneurship orientation.