In the area I have been exploring most recently, we are rather far from the notions of subject and substance that I think Hegel worked back to in the course of asserting that “substance is also subject”, as if this were something new and unheard of.
It was unheard of in the context of relatively standard modern notions of substance and subject. But it is trivially true that “substance” (ousia) in the logical sense of Aristotle’s Categories (as distinct from the much deeper and more interesting sense developed in the Metaphysics) is a “subject” in the Aristotelian sense of “thing standing under”.
It is also true, I think, that substance in the deeper Aristotelian sense is the kind of thing that what I call the human essence or ethical being is, and the latter, I want to contentiously claim, actually deserves to be called a truer form of “subject” than the more standard modern notion of a psychological or spiritual subject-agent.
I’m very aware that I haven’t adequately explained what I mean by human essence, even if I gesture at something by equating it with ethical being. It is important to recognize that most 20th century philosophers rejected the very idea of a human essence. In the course of rejecting it, they made a lot of valuable criticism of notions of human essence that were too easy or had overly specific, arbitrary implications. But essence in general in the best Platonic sense ought to be taken as an open question. And by human, I just mean all of us animals that participate in meaningful language, as Aristotle said.
In having meaningful dialogue at all, we implicitly acknowledge some sort of ethics and standards of reasonableness, even if they are underdeveloped or poorly practiced). We become a “who” through participation in language and the elementary practices of mutual recognition that are entailed by such participation.
Hegel talks about “ethical substance” as the basis of traditional culture. Its “substantial” character is both a strength and a shortcoming. It is unalienated, but ultimately limited by the fact that it just “is what it is”. In his view, this kind of life comes to be eclipsed by modern individualism with its focus on the subject-agent ego, which (to simplify greatly) in turn can potentially be eclipsed or overcome by mutual recognition and “substance that is also subject”. (See also Substance and Subject.)