Business ethics is the evaluation of business activities and behavior as right or wrong or other word critical, structured examination of how people & institutions should behave in the world of commerce. In today’s business world it is a burning issue how the business can be ethical by maintaining the corporate social responsibilities. Corporate Social Responsibility or CSR is the most talking terminology in recent times among corporate world, commercial community and capitalistic industry, and its practices are being integrated into international business practices and hence are becoming one of the determining factors for market access. According to United Nations Industrial Development Organization, CSR is generally understood as being economic, environmental and social imperatives (Triple-Bottom-Line-Approach), while at the same time address the expectation of shareholders and stakeholders. The concept and practice of CSR is comparatively new strategy in formal sense for the corporate sector of Bangladesh. Currently, CSR initiative in Bangladesh is a greeting start, particularly where issues of rights and ethical behavior enticing the central to the lifeblood of an organization.