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Material Audit funding

Do you want to save money and reduce your company's carbon footprint?

Apply funding to carry out a Material Audit. We fund 50% of the costs of the audit project to up to 15,000 euros for each audit.

A Material Audit investigates the amount of waste generated by your business operations, the costs of the waste, and measures for reducing waste. Material efficiency is a concrete action in order to show the corporate responsibility, enhance competitiveness and reduce the carbon footprint. Material efficiency implements circular economy.

For whom?

Material Audit funding is suitable for businesses in a wide range of industries looking to improve their competitiveness and carry out tangible measures to implement corporate social responsibility. Material Audit funding is offered to SMEs, mid cap companies and large corporations.

The prerequisites for a Material Audit are that the company

  • is engaged in production and business operations.
  • has a genuine interest in developing its operations to be more cost-effective and environmentally friendly.
  • has a good financial standing. The company's out-of-pocket share of the funding must be secured before carrying out the audit.
  • the Material Audit is carried out in accordance with a set review and reporting process by a material auditor trained by Motiva.
  • the company is able to provide the auditor sufficiently detailed accounting or reporting system data on production and material use.
  • the company is sufficiently invested in participating in the audit in order to achieve the best results.


A Material Audit implemented with the help of Material Audit funding is a useful tool to

  • gain understanding and information on waste and side streams
  • identify the costs of waste and side streams
  • discover ways to reduce waste and effectively utilize side streams
  • develop new performance metrics, monitoring and management tools
  • improve the organization's overall competence and commitment to mutual goals and continuous development.

The Material Audit is carried out according to the systematic model developed by Motiva. Material Audits are performed by auditors trained by Motiva.

The subject of the Material Audit may be the entire production facility or one or several production lines, processes or products. More than one Material Audit can be carried out for a single company.

Motiva's website contains more information on Material Audits and companies offering audit services.


The audit uncovers the bottlenecks in the material efficiency, increases the organization's understanding of its material flows and waste, and identifies measures to improve material efficiency.

An external expert is able to provide fresh viewpoints on development and helps tap into the company's full potential.

The savings potential identified through a Material Audit is typically at least 3% of net sales. In addition to financial savings, the audit saves the environment by reducing raw materials use and waste.

A Material Audit is concrete action for corporate social responsibility with results that can be utilized to plan and maintain an environmental management system.

See Motiva's website for more information on the results of material audits.

For whom is it not?

Material Audit funding by Business Finland is not available when

  • the company not engaged in continuous and profitable business.
  • the company has payment default entries.
  • the company's line of business is not eligible for de minimis aid (primary agricultural production, fishing and aquaculture).
  • the company or its parent group has exceeded its quota for de minimis aid.
  • the company is based in the Åland Islands.
  • the company has outstanding tax debt.
  • the company has outstanding liabilities from previous loans by Tekes or Business Finland.
  • the company is not entered in the prepayment register.
  • the company's rating Alfa is below A.

What is funded?

Business Finland offers funding for Material Audits carried out according to the model by Motiva.

The funding covers the auditor's fees and other expenses (such as travel expenses) incurred in the audit by an expert auditor who has attended Motiva's material audit training.

In addition to the auditor's fees and expenses, Material Audit funding may cover a calculated sum of up to 20 per cent of other costs. Other costs consist of labor and travel expenses and material and supplies costs incurred by the audited company for the purpose of carrying out the audit. These costs do not need to be specified.

The funding by Business Finland covers 50% of the total costs of the Material Audit. Total costs consist of the material auditor's fees and expenses (VAT 0%) and a calculated supplement of 0-20% of the audited company's expenses.

Business Finland may grant up to 15,000 euros of funding for each audit.

More than one Material Audit can be carried out to several subjects of audit within a company.


Material Audit funding is a form of de minimis aid.

Material Audit funding is a form of de minimis aid

Material Audit funding is subject to the terms and conditions of de minimis aid. The maximum permissible sum of de minimis aid to a company is 200,000 euros over the current and two previous fiscal years.

When applying for funding, the company must assess its received amount of de minimis aid over the past years. De minimis aid is granted by many public organizations, including Finnvera and the ELY Centres.

If you want to apply for Material Audit funding by Business Finland, please get in touch with the Business Finland Material Audit Funding Advisor. The contact details can be found below.

Applications for Material Audit funding should be submitted to Innovation Funding Agency Business Finland. The call for applications is open indefinitely.

The application is submitted via the Online Service on the Business Finland website. In the service, applicants can follow the application process and provide additional information if necessary. Processing applications typically takes around 14 days.

The funding decision must be accepted by a person in the applicant organization authorized to sign for the company.

Applicants must appoint an accountable project leader for the Material Audit project from within the applicant's organization. The accountable project leader oversees the Material Audit's implementation, monitors the costs of the audit project and the project's progress.

Applicants must also appoint a contact person for the Material Audit project, either from within the applicant's organization or some other organization decided by the applicant. The contact person must be granted access rights to the project.

Material Audit funding application template (pdf).

A carefully prepared funding application speeds up processing. Applicants should carefully review the General terms and conditions of Material Audit funding (pdf), which describe the contents of eligible costs and other requirements in detail.

At the applicant's own risk, the Material Audit can be started on the date of filing the application at the earliest.

After the funding decision

After receiving the funding decision, the beneficiary must accept the decision in the Business Finland Online Service. Otherwise, the decision does not become valid and the funding cannot be paid.

The funding decision can be accepted only by a person authorized to sign for the company.

See the instructions for project implementation

Reporting and cost statement

Upon accepting the funding decision, the applicant consents that its information is disclosed to Motiva. Business Finland reports the Material Audit funding decision and the applicant's contact person and email address to Motiva.

When filing the final cost statement for the Material Audit, the beneficiary is obligated to provide a final report to Business Finland on the Material Audit detailing the audit project's results and their potential uses. At the Online Service on the Business Finland website you will be able to provide report and cost information regarding the audit project. Both information need to be provided. In addition, a Motiva model based Material Audit report must be submitted to Motiva by email at

Motiva approves the Material Audit report and issues a statement to the beneficiary and to Business Finland. The statement by Motiva is not binding on Business Finland.

Business Finland pays out funding on the basis of the final report and cost statement. The cost statement and the final report must be submitted to Business Finland via the Online Service: www.businessfinland/asiointipalvelu. The cost statement and final report must be submitted in the Business Finland Online Service by the date specified in the funding decision.

The right to the granted Material Audit funding or part of it is revoked if the beneficiary does not submit the requested reports (Motiva based Material Audit report, cost statement and final report) to Business Finland by the due date specified in the funding decision or separately notified by the Funder.

Online services

You can apply for funding, report on the progress of your project and create a cost statement through the Online Service. As a new feature, changes to projects are now applied for through the Online Service. All documents related to your project are also available via the Online Service.

Go to the Online Service