Abstract
In the article, on the basis of research on the concept and essence of empathy, a subject-object approach to its formation and development in society is formed within the framework of the inclusive component of social and ethical marketing. In the course of the study, comparative, systemic and cause-and-effect analysis, abstract-logical methods were used.
 The analysis of the factors of the formation of empathy required their division into objective and subjective in the context of three aspects: changes in the psycho-emotional state, the presence of limitations and the sensitivity of individuals. Each of the factors implies a number of descriptors by which it is determined. Insufficiently formed ability to feel, recognize and foresee the emotional states of others, identify oneself with them, express their sympathy, are obstacles for the effective involvement of disabled people and people with disabilities in the socioeconomic, cultural and life environment in general of the state.
 The scientific novelty of the research is as follows: within the framework of the development of an inclusive component of the concept of social and ethical marketing. For the first time, the factors of the formation and development of empathy in society through the subjective and object aspects were identified. Which made it possible to form a subject-object approach to the formation and development of empathy in society.
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