Handbook on leveraging CSR contribution for supporting start-ups/social enterprises
According to the Startup India Action Plan, 2016, one of the major challenges is the failure of most startups during the initial five years due to lack of either funds or management skills. Therefore, developing a conducive environment becomes crucial to support start-ups during their initial years of operations. This handbook is an endeavour to provide insight on several models that could be explored to set up a fund to promote start-ups, contributions to which would qualify as CSR spend under the Section 135 of the Companies Act, 2013.