| Summary: | The emerging discourses and practices of corporate social responsibility (CSR) have recently generated a new strategic space for organizations. It raises several questions of a critical order concerning, in particular, rhetorical, ethical and tactical dimensions of CSR strategies. Are discursive practices parts of a legitimate strategic vision or rather a deceptive manœuvre? The present article proposes to researchers and independent third parties a new methodological tool that enables the differentiation of a legitimate CSR strategy from a stratagem. Through, the matrix, we ask a number of questions defining indicators of performance and maturity of a CSR strategy. The indicators enable the user of the matrix to evaluate the CSR strategy gradually from the discourses of the organization to its actions and their impact of the environment and Society.
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