Evaluating CSR Practices of BPCL and IOCL: A Sectoral Analysis in Madhya Pradesh

Purpose - This study explores the role of CSR initiatives by BPCL and IOCL in Madhya Pradesh, examining how funds are allocated across different sectors to meet development needs. Methodology - The research is descriptive and based on secondary data from annual and sustainability reports (2022-23 and 2023-24). Data collection focused on expenditure distribution, sectoral coverage, and project implementation, which were then analyzed comparatively. Findings - BPCL was found to invest primarily in community health facilities, education, and skill development programs in Sagar and surrounding areas, producing tangible benefits for local populations. IOCL, meanwhile, concentrated its CSR spending on environmental sustainability and renewable energy, reflecting national-level priorities but involving less direct local participation Limitations - Reliance on published reports; absence of primary data; limited to two-year analysis. Implications - CSR should merge immediate community needs with strategic sustainability; future studies should measure social impact directly.