LES NOUVELLES INSTITUTIONS DE LA « MESURE » DE LA RSE ENTRE COMMUNICATION ET ÉVALUATION

Abstract

Based on the conditions of the “measure” of social responsibility and, on the other hand, on the inclusion of
social responsibility in business strategies, this paper demonstrates that evaluation of CSR is linked to the logic
of communication. Communication does not essentially mean discourse for valorisation, but also includes
discourse about firm with the objective of establishing new social representation of the companies and of their
responsibilities. These representations are central stakes for senior management. They may find in CSR the
basis of a new informational rent to face stockholders, NGOs, consumers.