Theoretical and methodological prerequisites for the development of social responsibility of state-owned enterprises

The study examines key scientific theories that have influenced the formation of social responsibility, in particular: the theory of responsibility and equality, the theory of corporate social responsibility (CSR), the ecological approach to social responsibility, and the theory of ethical responsibility. The key concepts, scientific works, and representatives of the scientific and practical communities that form the foundations of each approach are analyzed. The article concludes that the phenomenon of social responsibility is multidimensional, covering the personal, micro-, national, and global levels. At the same time, in the context of the challenges facing Ukraine in the context of creating a renewable economy, the importance of initiatives by companies, in particular state-owned enterprises, to adhere to the principles of responsibility, as well as state support, which ensure the creation of favorable conditions for sustainable development, is emphasized. Thus, the study forms a scientific basis for developing strategies for implementing social responsibility in the activities of state-owned enterprises.