This paper makes an attempt to study the impact of corporate social responsibility (CSR) its process, conceptual and theoretical understanding. It is also based on the assumption that corporate social responsibility is towards sustainable agriculture & rural infrastructure. The paper also aspires to look the widespread adoption of corporate social responsibility (CSR) policies in developing countries have led to call for a concerted effort to better capture CSR effects. The paper considers the practical implications for the effort to assess CSR contribution to community development in developing countries. Rural infrastructure is crucial for agriculture, agro-industries and overall economic development of rural areas. It also, incidentally, provides basic amenities that improve the quality of life. Corporate Social Responsibility has been attracting attention recently by the corporate world worldwide. The corporations discharge their CSR through social development in various ways in varying degree. Methodological considerations, objectives, findings and conclusion have been also discussed