In context of increasing competition on markets and succession of some bankruptcies of big firms it appears more and more underlined the idea of corporate social responsibility. A component of this idea has in attention the transparency of information that the enterprise decides o communicate. To be effective, this process of communication has to be credible and coherent with others communication actions and not simply just a promotional mean. Unfortunately, it assists in a lot of cases at using corporate social responsibility as a pretext for classic public relation or as a communication form of marketing. The basic idea of information transparency is to build and maintain a favorable image of enterprise, as a competitive advantage source.