摘要:The article reveals the essence of social entrepreneurship, describes the main stages of its development in Ukraine. The activity of social enterprises is beneficial for the macroeconomic development of each country, as this activity makes it possible to reduce part of government spending on solving the problems of socially disadvantaged people, their employment and social adaptation. Since the beginning of the COVID-19 pandemic, social entrepreneurship has found itself in conditions of complete legal uncertainty. The crisis economic situation has created many challenges in the context of the sustainability of social enterprises, forced to reconsider existing business models, and in some cases to cease operations. The process of popularization of social entrepreneurship can be accelerated by conducting an active social and economic policy, considering its formation as an important independent direction of the policy of social and economic reforms. It is the increase in the activity of citizens through the creation of social enterprises, their cooperation with the authorities that will allow Ukraine to begin solving such an extremely important problem as building a welfare state and civil society.