Today the enterprises have on hand an always increasing number of internal instruments to manage, to control and to disclose their own CSR strategy and the attained results. The most diffuse are listed below:

• the charter of values, that identifies and discloses the values to which the enterprise is inspired in its choices. Their disclosure is an important process, on the one side because it allows the enterprise itself clarify the way it intends to follow, on the other side, because it allows the stakeholders to appraise the coherence between the declared values and the adopted conduct; 

• the ethical code, that points out the rights, duties and responsibility of the enterprise towards the stakeholders with which it enter into contact carrying on its activities. It therefore turns the charter of values into conduct rules binding all the persons operating in the enterprise, or in its behalf, in the relationships with the employees, the collaborators, the customers, the suppliers, the public institutions and the society lobbies; 

• the social accounting, that represents one of the main forms of innovation in the communication of the enterprise with its stakeholders. It join the traditional report giving rise to the so-called “integrated” report of economic, social and environmental sustainability, in order to highlight the efforts and the results obtained by the enterprise in carrying on its activity in the fields of ethics, environment and sustainable development. Among the instruments of social accounting elaborated on the basis of national practices and international principles and standards, the following can be mentioned:: the ethical and social report, the sustainability report, the environmental report and the intangible assets report, that illustrates a kind of resources that is hard to express in financial terms, such as the business culture, the staff qualification, the enterprise innovative capacity, etc; 

• the social auditing, that is a measurement process of the enterprise’s social performances, able to  estimate the effectiveness of the attained results in social impact activities and the adequacy of the employed resources; 

• the social rating, that expresses on the financial markets the appraisal of the enterprise’s social responsible behaviours. Carried out by independent and qualified research institutes, it can be demanded by the corporations aiming at being included in the ethical funds’ portfolios or, generally, at elevating their quotation in stock exchanges where ethical-social analysts operate.