EFRAG (European Financial Reporting Advisory Group) has published the second edition of its ‘Mapping of Digital Tools’ report, an initiative that is part of the ecosystem to support the rolling out of the voluntary sustainability reporting standard for SMEs (VSME – Voluntary Sustainability Reporting Standard for SMEs). The report identifies and analyses digital tools that help small and medium-sized companies to measure, manage and report environmental information, thus contributing to a more streamlined and effective application of future sustainability information requirements. 

In this edition, EFRAG has compiled a total of 58 digital tools related to areas such as greenhouse gas (GHG) calculators, climate risk geolocation, biodiversity and hydric stress. After an assessment process that considered criteria such as the tool being available free of charge, its maturity level and its institutional recognition, EFRAG conducted a detailed comparative analysis of a selection of 11 shortlisted tools, which include the 3C – Climate & Circularity Calculator, developed by Ihobe, the Basque Government’s Environmental Management Agency. 

The inclusion of the Ihobe tool is important recognition at European level. Launched in 2024, 3C – Climate & Circularity Calculator is specifically designed to support Basque companies in the measuring of their environmental performance from an integrated perspective. The tool allows the product and organisational carbon footprint to be calculated, a simplified environmental footprint based on 17 impact categories to be incorporated and circular economy indicators to be assessed in line with the international Circular Transition Indicators (CTI) 3.0. framework. Furthermore, it is available free of charge in Basque, Spanish and English, which makes it easier for it to be implemented by companies in different settings. 

As of July 2026, the tool has 774 user entities and over 4,000 projects have been undertaken

The tool currently has a database with over 1,100 single indicators, which allows a wide range of products and organisations to be modelled, including the Scope 3 carbon footprint. This database is ever increasing thanks to an active service as part of the Basque Circular Hub initiative which lets the user organisations themselves to freely request the incorporation of the new indicators needed to assess the impacts of their processes and products. 

The carbon footprint emission factors are updated annually to ensure that they are in line with the MITECO tools, including the updating of the annual national electricity mix and of each retailer. 

As part of the process to continuously improve the tool, the platform has incorporated two new features during the last year to optimise the user experience: 

• The launch of pre-configured templates, specifically designed to guide the companies through entering the data on their products in an ordered and streamlined way, without having to start from a blank canvas. As new templates are generated for products or organisations, they are loaded in the tool and are available for all users. 
• And the publication of a free self-training open online course aimed at facilitating learning and the independent use of the tool.

The presence of 3C in the EFRAG report bolsters its positioning as a practical and accessible solution to advance in the sustainable transition of SMEs. Moreover, it showcases the work of Ihobe and the Basque Government to offer tools in line with international standards such as ISO 14064 and ISO 14067, able to meet the growing measuring, transparency and environmental reporting needs demanded by the European market. This recognition places the Basque tool among a small group of solutions selected by EFRAG for this usefulness and contribution to advancing business sustainability.