Hi @Mcp ,
Do you want to filter the Entity List View records based on current sign in user within your Portal?
Based on the needs that you mentioned, I think the "Portal User Attribute" in Entity List setting could achieve your needs. The "Portal User Attribute" should be bind to a Contact LookUp field -- e.g. Company Name (parentcustomerid) field:

so please make sure the "Company Name" field of a new record of your custom Entity has been populated with proper contact value.
Please check and see if the following thread would help in your scenario:
https://community.dynamics.com/crm/f/microsoft-dynamics-crm-forum/266160/how-to-filter-entity-list-record-based-on-portal-logged-in-user-and-its-account/751252
then you could go to your custom Entity, configure the Contact LookUp filed as "Required" field, so when anyone create a new entry in your Entity, he must provide a value for this Contact LookUp field.
On your side, please make sure the Contact LookUp filed you have specified within the "Portal User Attribute" of the corresponidng Entity List has been populated with proper values in your custom Entity, otherwise, the Filter functionality would not work.
Best regards,