The document discusses the Single Responsibility Principle (SRP) as one of the five SOLID principles for object-oriented programming, emphasizing that a class should have only one responsibility and reason to change. It highlights the advantages of adhering to SRP, such as ease of maintenance and testing, while also noting potential downsides like increased class count and complexity in understanding the overall system. The document includes code samples and a summary of key points related to SRP and its implications in software design.