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Purpose: The paper's primary purpose is to assess macroeconomic conditions' impact on the sustainable development of transport companies in France, Germany and Poland from 2008 to 2020. The study is important for the stable development of the transport sector and for ensuring a balance between socioeconomic and environmental development. Design/methodology/approach: The research goal was achieved thanks to creating sustainable development indicators using the normalization method of variables; additionally, econometric models were developed using the Ordinary Least Square (OLS) and the Seemingly Unrelated Regression (SUR) methods. Findings: The analysis results indicate that in France, Germany and Poland, there is a positive trend in the sustainable development of transport companies. What is more, its high rates also remain at the time of the outbreak of the Covid-19 pandemic. Economic growth is an essential macroeconomic condition which positively affects sustainable development and its pillars. Research limitations/implications: The research limitations are related to data availability at the level of sectors, the selected research period, the selection of variables, and the normalization method. Moreover, the econometric methods were selected for estimating equations. Practical implications: The empirical implications include that the research results can help those in power (formulation of specific legal regulations and conditions for sustainable development of enterprises). Furthermore, those managing enterprises should focus not only on the company's internal situation but also on analyzing macroeconomic factors continuously. Social implications: Social development is crucial for the sustainable development of enterprises. Therefore it is necessary to take measures to develop human capital. Originality/value: The study's novelty is the comparative assessment of the sustainable development of the transport sector in France, Germany and Poland. In addition, it should be noted that modern statistical methods were used for the analyses.
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