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@article{174336,
        author = {Aparna Gupta and Prof.Pravin Saxena},
        title = {A Comparative Study of Thematic Corporate Social Responsibility Spending: Analysing Reliance and ONGC},
        journal = {International Journal of Innovative Research in Technology},
        year = {2025},
        volume = {11},
        number = {10},
        pages = {3541-3546},
        issn = {2349-6002},
        url = {https://ijirt.org/article?manuscript=174336},
        abstract = {This study presents a comparative analysis of Corporate Social Responsibility (CSR) spending patterns of Reliance Industries Limited (RIL) and Oil and Natural Gas Corporation Limited (ONGC) over three fiscal years (2021–22 to 2023–24). It investigates how these two major corporations—representing the private and public sectors—strategically allocate their CSR funds in alignment with business objectives and national development goals. Reliance adopts a market-oriented strategy, channelling resources into rural transformation, healthcare, education, and sports, while ONGC follows a government-driven approach, prioritizing healthcare and education in compliance with regulatory requirements. The research draws on data from CSR reports and official filings, employing descriptive and comparative analysis to evaluate spending trends and thematic priorities. The findings reveal a steady increase in CSR contributions from both companies, underscoring the contrasting yet complementary nature of their approaches. The study suggests that blending strategic flexibility with regulatory alignment could enhance the overall effectiveness and social impact of CSR initiatives in India.},
        keywords = {CSR, Reliance, ONGC, Thematic CSR},
        month = {March},
        }