Paper Title
Stature of CSR Expenditure of Indian MAHARATNA Companies Eight Years After Mandatory Spending- A Case Study of IOCL and ONGC

Abstract
Corporate social responsibility (CSR) is now viewed as an important and necessary component of corporate systems. The primary reason for the research is to analyse whether the corporate spending towards social activities by the companies understudyhas been influenced by time or not and also to see whether the companies CSR spending pattern is related or not. The study depends on the secondary information of IOCL and ONGC’s CSR reports for a period from 2014-2015 to 2021-22. Correlation and regression analysis are used to analyse the data. Keywords - Corporate Social Responsibility, CSR spending pattern, IOCL, ONGC, Time period