You may have heard of the circular economy - a concept that replaces the traditional linear approach of "produce - use - discard" with a more efficient and sustainable approach of "design - use - reuse". But did you know there is a way to use this principle strategically and profitably right in your business? We are talking about circular auditing, a tool that the state actively supports, not only professionally but also financially.
A circular audit is a comprehensive professional analysis that evaluates how your company manages material inputs, energy, waste and eco-design potential. This allows you to assess the level of circularity, identify potential for improvement and propose specific cost-saving measures, including quantification of material, financial and emissions.
Find out how to save on materials, energy and emissions. Discover opportunities to move to a circular economy and access investment grants with up to 50% of the cost supported by the government.
An experienced auditor can help you find weak points in your material flows and suggest specific steps to:
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increase production efficiency;
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reduce costs to limit waste production and emissions;
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make better use of secondary raw materials;
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to open the door to the subsidies that are waiting for companies that want to behave responsibly but also smartly.
Circular auditing not only helps companies to streamline their operations, but often gives them access to very interesting investment subsidies, for example for new technologies, energy savings or recycling equipment.
Who can get support?
The circular audit can be covered by the subsidy programme of the Ministry of Industry and Trade - up to 50% of the costs can be reimbursed through the OP TAK - Consulting II call. The support is suitable for:
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Small and medium-sized enterprises outside Prague (up to 250 employees and turnover up to EUR 50 million or balance sheet total up to EUR 25 million)
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Especially manufacturing companies working with plastics, metals, wood, paper or textiles. Logging and tobacco production are excluded.
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Businesses with significant material flows, which often have the greatest savings potential
What does an audit look like in practice?
The audit is carried out in two possible variants:
1. Circular audit I: a comprehensive view of the whole company
Here, all inputs and outputs in production, waste management, approach to purchasing and ecodesign of products will be mapped. It is financed by the subsidy call Consulting II under OP TAK. The output is an overview report that shows:
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mapping of current material flows;
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possible savings and potential for innovation;
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Proposal for specific measures with the possibility of further subsidies.
For example: an analysis at a plastic moulding company revealed a 9% material loss. Thanks to the audit, the company introduces a closed residue cycle and reduces the consumption of primary granulate - an annual saving of CZK 1.2 million. In addition, it will receive a subsidy for new recycling technology.
2. Circular audit II: assessment of the grant application
This form is a mandatory attachment when applying to the OP TAK - Circular Economy programme. Here the auditor evaluates a specific project, for example the purchase of a recycling line or a change in technology, and calculates the benefits - CO₂ savings, raw materials, increased recycling.
For example: a textile company applies for a subsidy for a new line for recycling cotton residue. A circular audit quantifies the benefits of the project - a reduction of 22 tonnes of CO₂ per year and the recovery of 45 tonnes of secondary raw materials. This data will enable the project to score higher in the grant call, significantly increasing the chances of approval.
| Circular audit I | Circular audit II | |
| Focus | Overall analysis of the company's current operations from a circular economy perspective |
Evaluation of the specific project or measure for which the company is requesting a subsidy |
| Target | Identify weak points, propose measures to increase circularity, material savings and reduce emissions |
Quantify the benefits of the proposed project (material savings, CO2 savings, increased recycling) as a basis for the grant application |
| Use | Initial analysis, basis for further projects | Mandatory annex to the application for investment subsidy (e.g. OP TAK - Circular Economy) |
| Retrieved from | Report with a proposal for enterprise-wide action | A report evaluating a specific project, including quantification of its impact |
Circular audit I and II
What will a circular audit bring you?
- Savings: concrete measures with clearly quantified returns;
- Strategy: the basis for management decision-making and non-financial reporting;
- Open door to subsidies: audit is the key to MIT programmes;
- The "circular enterprise" label: the company can officially obtain certification;
- Increasing competitiveness: a sustainable company is a stronger brand;
- Better preparing for the future: get ahead of EU regulations with an audit.
How much does it cost? And how quickly do you need to act?
The cost of the audit depends on the size of the company and the scope of operations - usually in the higher tens of thousands of crowns. However, the MIT will pay half of it if you apply for the current call.
ATTENTION - the call is only open until 1 December 2025. 150 million is earmarked for audits. CZK 150 - the call is continuous and the funds are quickly running out! The sooner you apply, the better chance you have.What can we help you with at BDO and how do we proceed?
- We provide a free initial consultation, during which we assess the suitability and estimate the potential benefits of a circular audit for your company;
- We will create a basic design of the project plan and prepare the necessary documents;
- We will prepare and submit a subsidy application;
- A qualified team will conduct a circular audit. In addition to analysing and mapping the flows, they will prepare a proposal for action. The output is an audit report with identified pathways to financial and material savings, a lower carbon footprint and the incorporation of new technologies;
- Our support does not end with the audit. We are ready to provide you with assistance in obtaining grants for follow-up measures and support in their implementation.
Autor: Viktorie Nerpas