Assessing Corporate Social Responsibility: A Comparative Study of Tata Group and Reliance Industries

This study critically examines the Corporate Social Responsibility (CSR) initiatives of Tata Group and Reliance Industries within the statutory framework of Section 135 and Schedule VII of the Companies Act, 2013. Using a mixed-method approach, the research analyzes financial data and CSR disclosures from 2019–2022 to evaluate the scale, focus, and effectiveness of each company’s CSR spending. Comparative findings reveal that Tata Group consistently allocates higher resources toward key CSR areas—including poverty alleviation, education, gender equality, and environmental sustainability—indicating a more holistic commitment to social welfare. Reliance Industries, while compliant, demonstrates comparatively lower investments across similar categories. The study also discusses the legal compliance requirements, penalizing provisions, and remedial opportunities under Indian corporate law, highlighting the importance of transparency and accountability. Overall, the analysis underscores the significance of integrating CSR into long-term business strategy and provides insights into how leading Indian conglomerates can strengthen their societal impact while adhering to regulatory expectations.