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.