Gujarat-based companies choose health and education when it comes to corporate social responsibility (CSR) programmes. These two sectors account for around 90% of the amount spent on CSR...In fiscal 2014-15, health and education topped the list of several Gujarati companies such as Adani Port and SEZ Ltd (APSEZ), Cadila Healthcare, Torrent Power, Cera Sanitaryware Ltd and Atul Ltd...As per the Companies Act, 2013 all companies are required to spend at least 2% of the average net profits on CSR — fiscal 2014-15 was the first year of implementation...ndustry experts, however, are divided over making CSR mandatory. Some believe that regulation (with regard to CSR) is not a good for corporate firms and it is better to keep it voluntary.