The concept of social responsibility has a broad interpretation due to different approaches to forming its concept, the definition of fundamental principles, methods, and ways to ensure the expected results. The term "social responsibility" should be used considering the current state of research in this area and the discourse formed under the influence of the integration of foreign experience in ensuring social responsibility and the practice of Ukrainian enterprises in this area. We considered the history of formation and development of the concept of social responsibility of enterprises in Ukraine. We noted that the approaches to the formation of the concept of social responsibility differ significantly. We emphasized that the development of a transparent concept of social responsibility should be based on the factors, content and models of this activity. We concluded that due to the crisis in the economy and society in Ukraine, the concept of social responsibility had acquired a unique regional shape. This gave rise to the lack of a unified state policy of social responsibility of business, unsystematic measures of enterprises to implement the introductory provisions, the lack of a systematic approach to the transformation of social responsibility management