Benchmark study - L&D Budget

Hello community!!

My name is Lara, I’m supporting a colleague doing a benchmark study in our company since we are implementing learning and development.
One big part is the topic learning budget here. Therefore we are looking for best practices and benchmarks concerning a budget and its calculation for a small company / start-up with 150 employees.
Does anyone has best practices, references or even a few insights?

I know this subject has been a part of a discussion nearly one year ago but I thought let’s give it another shot here!

Thank you!

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