This book constitutes the refereed proceedings of the 17th International Conference on Subject-Oriented Business Process Management, S-BPM ONE 2026, held in Münster, Germany, during May 28-29, 2026.

The 11 full papers and 3 short papers presented in these proceedings were carefully reviewed and selected from 19 submissions. The papers are organized in following topical sections as follows: Subject-Oriented Modeling, Philosophy, and Technology; (S)-BPM and AI; Theoretical and Practical Advances in BPM.