Abstract

Social responsibility as an awareness of the responsible attitude of the subjects (person, group, community, organization, state, society) to themselves and other subjects of this phenomenon and process is the basis for implementing Sustainable Development Goals. It permeates the entire structure of society both vertically (society – communities – person; state – region – citizen; economy – organization/enterprise (employer) – employee) and horizontally (society – states – economy; communities – regions – organizations/enterprises (employers); person – citizen – employee). The formation of social responsibility is necessary for implementing Sustainable Development Goals and, at the same time, is its basis. The COVID-19 pandemic accelerated the formation and development of the phenomenon of social responsibility as a basis for the implementation of the goals of sustainable development, encouraging new actors of this phenomenon to act, creating conditions for the public (planetary) association to fight COVID-19; changed approaches to the economy, ecology, social sphere, education, etc. These changes can no longer be reversed, and society can only use them as a basis for further implementation of sustainable development goals.