In the field of corporate social responsibility (CSR), practices and discourses, which legitimate them, put the emphasis on measurement. The tools which are used in this perspective are usually presented as a means to complement the more traditional financial accounting measures and diagnoses, and they indeed refer to the same methodologies and vocabulary: environmental accounting, green accounting, social rating (Christophe, 2000; Quairel, 2004, p. 8). In the construction and the deployment of this instrumentation, all efforts seem to focus on a depersonalisation of the measurement process, which is considered legitimate since it guaranteed objectivity.