The main objective of this study is to analyze the infl uence of absorption capacity and entrepreneurial orientation on economic, social and environmental sustainability in the hotel sector in tourist regions of Santa Catarina. This is a research is quantitative and descriptive, of the survey type, focusing on original primary data. The Structural Equation Modeling technique was used to test the hypotheses, through the software program SmartPLS3.0. The results indicate that the sustainability construct is directly and positively infl uenced by absorption capacity (ACAP) and by entrepreneurial orientation (EO), and that the EO receives a direct and positive eff ect of ACAP. Also, these relationships are determined by the classifi cation of the accommodation establishment. The originality of this study lies in its deepening of the infl uence of ACAP on entrepreneurial orientation, and of both constructs on sustainability. It will also provide support to entrepreneurs in the accommodation sector in tourist destinations, indicating the importance of acquiring knowledge from outside the company that, when absorbed, will enable improvements in entrepreneurial action and the adoption of sustainability practices in the sector.