The theoretical bases of the social responsibility of business, the search for perspective directions of its development, as well as the historical aspects of the formation of the social responsibility of entrepreneurs abroad and in Russia are considered. The full characterization of external and internal directions of social responsibility is given, its multi- level character, conceptual definitions are shown. Thus, American scientists in their work on management in the United States define social responsibility as the actions of an organization that are undertaken for the benefit of society voluntarily, and not on demand. In modern Russian science, the social responsibility of business is defined as a broad concept that includes the complex responsibility of a business partner, employer, citizen and participant in social relations; as well as social responsibility implies the entrepreneur’s refusal to carry out activities that could harm society, in other words, the business should follow the principle of do no harm, and help. It is noted that in recent years in the Russian Federation the issues of social responsibility of business are considered in relation not only to large, but also to small business. It has been established that the interests of pharmacy workers today are not only in obtaining decent wages, but also in realizing goals such as job satisfaction, respect for the individual, support for education and career, etc. Long-term directions for the development of social responsibility of pharmacy organizations are formulated. A list of socially responsible labor practices is defined, the main ones being: the provision of comfortable and safe jobs; development of labor potential of employees (competence, skills, training, career growth, etc.); building of confidential relations of the employer with employees (truthful informing about the state of affairs in the organization, avoidance of deception and discrimination of employees), etc. Socially responsible labor practices can become the basis of their own social programs of employers, which will not only avoid the turnover of staff, but also attract the best specialists in the market, ensure the growth of the reputation of the organization and improve its image, which in the long run will be a promising advantage in the competition between pharmacy organizations.