Please try the following.
SQL
-- DDL and sample data population, start
DECLARE @tbl TABLE (ID INT, Abbr CHAR(3), ProjectName VARCHAR(100));
INSERT INTO @tbl (ID, Abbr, ProjectName) VALUES
(1,'abc','Project1'),
(1,'def','Project1'),
(2,'pqr','Project2'),
(2,'xyz','Project2'),
(1,'ghi','Project1'),
(3,'mno','Project3');
-- DDL and sample data population, end
DECLARE @separator CHAR(1) = ',';
SELECT ID, ProjectName
, STUFF((SELECT @separator + CAST(Abbr AS VARCHAR(30)) AS [text()]
FROM @tbl AS O
WHERE O.id = C.id
FOR XML PATH('')), 1, 1, NULL) AS AbbrList
FROM @tbl AS c
GROUP BY ID, ProjectName;
Output
+----+-------------+-------------+
| ID | ProjectName | AbbrList |
+----+-------------+-------------+
| 1 | Project1 | abc,def,ghi |
| 2 | Project2 | pqr,xyz |
| 3 | Project3 | mno |
+----+-------------+-------------+