One of the main sector in every country is agriculture and its management is very vital for every government and every government?s wants to manage it well because it is interrelated with lots of branches for example citizens? health. Another related part is corporate social responsibility and its relation with public policy and agri-business SMEs is again vital too. This paper investigates the accountants? integrity, responsibility, compassion and forgiveness on CSR in the Iranian private sector in east and west of Azerbaijan in Iran.