Project management device, project management method, and project management program

Abstract

To provide a project management device, a method, and a program for assisting in auditing a sustainability-related project.SOLUTION: An ESG project management system 1 (project management device) includes a storage unit 40 having a project information area 401 where project information in which an index of a project for attaining an objective about an index related to sustainability and a data item related to an activity of the project for calculating a result value of the index are defined is stored, and an audit unit 20 that executes a data acquiring process of reading out the project information from the storage unit 40 and acquiring data of a data item in the project, and an audit assist process of determining a fraud possibility of the acquired data by analyzing the tendency of values of the data and outputting the determined fraud possibility.SELECTED DRAWING: Figure 1

Description

[Technical field]

[0001] The present invention relates to a project management device, a project management method, and a project management program. [Background technology]

[0002] As momentum for realizing a sustainable society grows, attention is being paid to environmental social governance (ESG) projects such as sustainability-linked loans or green bonds that aim to improve ESG, and to sustainable finance as a means of fundraising. In investment projects that aim to improve sustainability such as ESG, the invested business is obligated to report to the investor or borrower the effect of the project on the evaluation targets such as the environment and society in concrete numerical values. However, in recent years, greenwashing, which is the appearance of being environmentally conscious when in reality it is not, has become a social problem, and when such reporting, it has become common to attach a verification of legitimacy by an independent third party, a so-called audit certificate.

[0003] For example, in the case of investment, Patent Document 1 describes a system for publishing accounting information with an audit certificate. In addition, Patent Document 2 discloses a mechanism for auditing accounting information that marks fraudulent entries and supports efficient auditing. [Prior art documents] [Patent documents]

[0004] [Patent Document 1] JP 2008-135074 A [Patent Document 2] JP 2019-179531 A Summary of the Invention [Problem to be solved by the invention]

[0005] However, unlike accounting audits, which have a set procedure to some extent, reports that show the effects of sustainability projects as concrete figures handle completely different ESG data for each project. First, the evaluation indicators that show the effects of the projects are different, and even if the evaluation indicators are similar, the type of data collected to calculate the results, the collection method, and the aggregation method are different for each project. In other words, audits of a wide range of ESG improvement report data have many items to be verified, and the contents to be verified are complex. Because of this complexity, it relies heavily on manual labor, and the effort and cost required for verification is large. In other words, in an actual audit, the auditor must interview the data provider about the characteristics of each ESG data item and consider a method of verifying the validity of the data that matches that characteristic. Furthermore, since it is difficult for the auditor to verify all of the vast amount of data, he or she must consider and judge which specific data should be picked out and verified in order to pass the overall data for that item. For these reasons, it is time-consuming and labor-intensive for both the auditor and the auditee. Furthermore, the time required to obtain the audit certificate increases, resulting in delays in reporting to investors.

[0006] The present invention has been made in consideration of the above circumstances, and has an object to provide a project management device, a project management method, and a project management program that support audits of projects related to sustainability. [Means for solving the problem]

[0007] One aspect of the present invention for solving the above problems is a project management device that includes a storage device that stores project information in which project indicators for achieving targets regarding sustainability indicators and data items related to the project activities for calculating actual values ​​of the indicators are set, and a processing device that executes a data acquisition process that reads the project information from the storage device and acquires data for the data items in the project, and an audit support process that determines the possibility of fraud in the acquired data by analyzing trends in the values ​​of each data, and outputs the determined possibility of fraud. Effect of the Invention

[0008] The present invention can assist in auditing projects related to sustainability. Configurations and effects other than those described above will become apparent from the following description of the embodiments. [Brief description of the drawings]

[0009] [Figure 1] FIG. 2 is a block diagram showing a functional configuration of an ESG project management system according to the present embodiment. [Diagram 2] 1 is a block diagram showing a hardware configuration of an ESG project management system according to an embodiment of the present invention. [Diagram 3] FIG. 1 is a process flow diagram illustrating an overview of the processes carried out in the ESG project management system. [Figure 4] FIG. 11 is a diagram showing an example of first project definition information. [Diagram 5] FIG. 11 is a diagram illustrating an example of second project definition information. [Figure 6] FIG. 13 is a diagram illustrating an example of a calculation formula. [Figure 7] FIG. 13 is a diagram illustrating an example of a variable definition table. [Figure 8] FIG. 13 is a diagram illustrating an example of a constant definition table. [Figure 9] FIG. 13 is a diagram illustrating an example of variable audit auxiliary information. [Figure 10] FIG. 13 is a diagram showing an example of constant audit auxiliary information. [Figure 11] FIG. 11 is a process flow diagram illustrating details of a data acquisition process. [Figure 12] FIG. 13 is a diagram illustrating an example of raw data. [Figure 13] FIG. 11 is a diagram illustrating an example of aggregated data. [Figure 14] FIG. 13 is a diagram showing an example of variable internal audit data. [Figure 15] FIG. 11 is a process flow diagram illustrating details of the audit support process. [Figure 16] FIG. 13 is a diagram illustrating an example of an illegal candidate value extraction method table. [Figure 17] FIG. 13 is a diagram for explaining a method for comparing vertical movement patterns. [Figure 18] FIG. 13 is a diagram for explaining a comparison method of method 7. [Figure 19] FIG. 13 is a diagram illustrating an example of a reference item table. [Figure 20] FIG. 13 is a diagram illustrating an example of an illegal candidate value extraction method setting table. [Figure 21] FIG. 13 is a diagram illustrating an example of variable audit data. [Figure 22] FIG. 13 illustrates an example of a constant audit table. [Diagram 23] FIG. 13 is a diagram showing an example of a variable audit state presentation screen. [Figure 24] FIG. 13 is a diagram showing an example of a variable data audit screen. [Diagram 25] FIG. 13 is a diagram showing an example of a constant audit screen. [Figure 26] FIG. 11 is a process flow diagram illustrating details of a target achievement prediction process. [Figure 27] FIG. 13 illustrates an example of a performance report screen. [Figure 28] FIG. 11 is a process flow diagram illustrating details of a project status presentation process. [Figure 29] FIG. 13 is a diagram showing an example of a project progress status confirmation screen. DETAILED DESCRIPTION OF THE PREFERRED EMBODIMENTS

[0010] Hereinafter, an embodiment of the present invention will be described in detail with reference to the drawings. The following description and drawings are examples for explaining the present invention, and appropriate omissions and simplifications are made for clarity of explanation. The present invention can be implemented in various other forms. Unless otherwise specified, each component may be singular or plural. In order to facilitate understanding of the invention, the position, size, shape, range, etc. of each component shown in the drawings may not represent the actual position, size, shape, range, etc. Therefore, the present invention is not necessarily limited to the position, size, shape, range, etc. disclosed in the drawings. In the following explanation, various information may be explained using expressions such as "table," "list," and "queue," but the various information may be expressed in other data structures. To indicate independence of data structure, "XX table," "XX list," and the like may be referred to as "XX information." When explaining identification information, expressions such as "identification information," "identifier," "name," "ID," and "number" are used, but these are interchangeable. When there are multiple components having the same or similar functions, they may be described by using the same reference numerals with different subscripts. However, when there is no need to distinguish between these multiple components, the subscripts may be omitted. In addition, in the following description, the processing performed by executing a program may be described, but the program is executed by a processor (e.g., CPU, GPU) to perform a defined process using storage resources (e.g., memory) and / or interface devices (e.g., communication ports) as appropriate, so the subject of the processing may be the processor. Similarly, the subject of the processing performed by executing a program may be a controller, device, system, computer, or node having a processor. The subject of the processing performed by executing a program may be a calculation unit, and may include a dedicated circuit (e.g., FPGA or ASIC) that performs a specific process. A program may be installed in a device such as a computer from a program source. The program source may be, for example, a program distribution server or a computer-readable storage medium. When the program source is a program distribution server, the program distribution server may include a processor and a storage resource for storing a program to be distributed, and the processor of the program distribution server may distribute the program to be distributed to other computers. In the following description, two or more programs may be realized as one program, and one program may be realized as two or more programs.

[0011] The ESG project management system 1 (project management device) of this embodiment is an information processing device that manages the execution of corporate initiatives (projects) such as ESG (Environment Social Governance) or CSR (Corporate Social Responsibility) that are undertaken to achieve sustainability, which is the compatibility of social or environmental sustainability with economic growth.

[0012] In this embodiment, the project is assumed to be an ESG-related project. An ESG-related project (hereinafter simply referred to as a "project") is a project for achieving targets regarding sustainability-related indicators (non-financial indicators).

[0013] Indicators of sustainability include, for example, in the case of renewable energy projects, the amount of CO2 emissions reduction, the amount of electricity generated by renewable energy, and the rate of renewable energy use in the manufacturing process; in the case of energy conservation projects, the amount of CO2 emissions reduction, the amount of energy usage reduction, the number of environmental certifications obtained, and the number of energy-saving equipment and products introduced; in the case of pollution prevention and management projects, the amount of reduction in air pollutants, the amount of reduction in water pollutants, the amount of waste disposed of in landfills, the amount of materials used that have an environmental load reduction effect, the amount recycled, and the amount of waste generated; in the case of projects related to the sustainable management of natural resources and land use, the area of ​​forests, etc. managed using sustainable methods, the area where urban environments have been improved to address climate change and promote biodiversity, etc.; in the case of projects related to biodiversity conservation, the area of ​​healthy coral reefs maintained through projects such as water quality improvement, the total distance of river banks restored through projects to restore river banks to a state close to nature, and the number of areas that have been developed while taking biodiversity into consideration. Examples of indicators include: certification for community development and environmental creation, certification that takes biodiversity and ecosystems into consideration, ecosystem conservation area, conservation and utilization of biological resources, amount of endangered species recovered, improvement in ecological footprint (ha) due to products and services that contribute to biodiversity conservation, in the case of clean transportation projects, reduction in CO2 emissions, proportion of next-generation vehicles, passenger transport capacity, fuel consumption performance, change in traffic volume, in the case of sustainable water resource management projects, reduction in flooded area, number of beneficiaries, annual water savings, wastewater treatment efficiency, in the case of climate change adaptation projects, area of ​​forests, watersheds, etc. managed using sustainable methods, reduction in flooded area, in the case of environmentally conscious products and environmentally conscious manufacturing technologies and processes, reduction in CO2 emissions per ton of product, amount of materials used that reduce environmental impact, reduction in raw material input, and in the case of green building projects, energy efficiency, carbon performance, water resource utilization efficiency, waste management, number of certifications obtained, etc.

[0014] In this embodiment, the company or business executing the project is referred to as the "executing organization," the financial institution or individual investor providing funds to the project is referred to as the "investment organization," and the audit service provider verifying the validity of the performance report describing the project's performance is referred to as the "auditing organization." The executing organization collects and compiles data to quantify the ESG improvement performance set as the project's goal. The auditing organization verifies the figures compiled by the executing organization. The investing organization then checks the performance results verified by the auditing organization.

[0015] <System configuration> 1 is a block diagram showing the functions and configuration of an ESG project management system 1 according to the present embodiment. The ESG project management system 1 has the following functional units: a performance processing unit 10, an auditing unit 20, an external interface unit 30, and a storage unit 40.

[0016] The performance processing unit 10 mainly collects and compiles data to quantify the performance of ESG improvement status set as the project goal by the executing agency, and executes processing to create and submit or publish a report to be submitted to the investment institution. The performance processing unit 10 has the following functional units: a project definition unit 101, an access right management unit 102, a data acquisition unit 103, a compilation unit 104, an expectation degree calculation unit 105, and a report creation unit 106.

[0017] The project definition unit 101 receives input of information about the project from a user who has the access right to “input”, generates project information in which project indicators, goals of the indicators, and data items related to project activities for calculating the indicators are set, and executes a setting process to store the information in the project information area 401 of the memory unit 40.

[0018] The access right management unit 102 has a user access management function and manages the access right of each user (involved in the project) who uses the ESG project management system S1. Specifically, the access right management unit 102 executes an access right management process that registers users involved in the project and grants the access right of "input (input account)" to a user of an implementation institution that implements the project, the access right of "audit (external audit account)" to a user of an audit institution that audits the project, and the access right of "view (view account)" to a user of an investment institution that invests in the project. For example, the access right management unit 102 switches the user interface provided to each user according to the access right of each user set in the project information. Specifically, the access right management unit 102 provides a user interface screen of the input interface unit 301 to a user of the implementation institution who logs in to the ESG project management system S1 with an input account, provides a user interface screen of the audit interface unit 302 to a user of the audit institution who logs in to the ESG project management system S1 with an external audit account, and provides a user interface screen of the view interface unit 303 to a user of the investment institution who logs in with a view account.

[0019] The data acquisition unit 103 refers to the project information, acquires raw data of each data item for calculating the project index (for example, time-series data such as measured values), and stores the raw data in the raw data area 402 of the storage unit 40.

[0020] The aggregation unit 104 aggregates the raw data of each data item to generate aggregated data for auditing by an auditing organization, and stores the aggregated data in the aggregated data area 403 of the storage unit 40.

[0021] The expectation calculation unit 105 calculates the actual value of the indicator using the aggregated data of each data item audited by the auditing organization, and by comparing the calculated actual value with the target of the indicator, predicts and outputs the possibility (expectation) of achieving the target of the indicator in the project.

[0022] The report creation unit 106 executes a notification process to output data of data items to which an audit label, described later, has been assigned to a user having the access rights of "input" or "view." Specifically, the report creation unit 106 calculates the performance value of an indicator using the aggregated data of each data item audited by the auditing institution, and generates report data of a performance report to be presented to the user of the investment institution by the implementing institution based on the calculated performance value and the target of the indicator, and stores the report data in the report data area 406 of the storage unit 40.

[0023] The audit unit 20 mainly performs the work of the auditing organization verifying the numerical values ​​tallied by the result processing unit 10, and executes the process of attaching an audit certification label (hereinafter referred to as "audit label") that proves that an audit has been conducted. The audit unit 20 has the following functional units: a verification assistance setting unit 201, a verification method storage unit 202, an auxiliary data acquisition unit 203, a comparison verification implementation unit 204, a verification basis presenting unit 205, a voucher presenting unit 206, an audit data creation unit 207, and an audit label setting unit 208.

[0024] The verification assistance setting unit 201 sets, for each data item, a fraud candidate value extraction method and the like for determining the possibility of fraud such as data tampering or input error.

[0025] The verification method storage unit 202 stores in advance an illegal candidate value extraction method table that stores a plurality of illegal candidate value extraction methods that can be set by the verification assistance setting unit 201. The illegal candidate value extraction method table will be described later in detail.

[0026] The auxiliary data acquisition unit 203 acquires auxiliary audit information that the auditing organization uses as a reference when conducting an audit, and stores the information in the auxiliary audit information area 404 of the storage unit 40 .

[0027] The comparison verification execution unit 204 performs verification to determine the possibility of data fraud by analyzing the tendency of each data value using the fraud candidate value extraction method set for each data item.

[0028] The verification basis presenting unit 205 presents the basis of the verification result by the comparison verification executing unit 204 to the user of the auditing organization.

[0029] The evidence presenting unit 206 presents evidence regarding each data item to a user of an auditing institution.

[0030] The audit data creation unit 207 generates audit implementation information for the user of the auditing institution to implement an audit based on the verification result by the comparison verification implementation unit 204 , and stores the information in the audit implementation information area 405 of the storage unit 40 .

[0031] The audit label setting unit 208 presents audit implementation information to the user of the auditing institution, and accepts input from the user of the auditing institution (a user with ``audit'' access rights) to assign an audit label to the data of each data item, and performs audit execution processing to assign an audit label to the data of each data item.

[0032] The external interface unit 30 communicates with other devices or services via a wired or wireless communication network N, for example, the Internet, a Local Area Network (LAN), a Wide Area Network (WAN), or a dedicated line. For example, the external interface unit 30 communicates with an executing agency operation terminal 2 used by the executing agency, an auditing agency operation terminal 3 used by the auditing agency, or an investment agency operation terminal 4 used by the investment agency, and provides a user interface for each of the agencies. The executing agency operation terminal 2, the auditing agency operation terminal 3, or the investment agency operation terminal 4 is, for example, an information processing device such as a personal computer, a tablet terminal, or a smartphone that is physically present in the building of each of the agencies.

[0033] Furthermore, the external interface unit 30 communicates with a specific data management system 5 or a public service 6, etc., to collect various data for executing each process. The data management system 5 is, for example, an energy management system or a financial management system of an executing agency, and is a system for managing data related to a project. The public service 6 is, for example, a public site of a specific company or organization, or a public service that provides specific information. The external interface unit 30 has the functions of an input interface unit 301, an audit interface unit 302, a browsing interface unit 303, a local data acquisition interface unit 304, and a public data acquisition interface unit 305.

[0034] The input interface unit 301 provides a user interface for inputting and aggregating data related to the project to the investment institution operation terminal 2. The audit interface unit 302 provides a user interface for auditing project data to the audit institution operation terminal 3. The viewing interface unit 303 provides a user interface that allows the investment institution operation terminal 4 to check the execution results of the project in real time.

[0035] The local data acquisition interface unit 304 communicates with the data management system 5 (e.g., the energy management system or financial management system of the executing agency) to acquire data related to the project. The public data acquisition interface unit 305 communicates with the public services 6 to acquire data (e.g., public data such as weather data) that the auditing agency uses as a reference when conducting an audit.

[0036] The input interface unit 301, the audit interface unit 302 or the browsing interface unit 303 communicates with the executing agency operation terminal 2, the audit agency operation terminal 3 or the investment agency operation terminal 4, for example, via HTTP (Hyper Text Transfer Protocol) communication between a web server and a browser. The local data acquisition interface unit 304 or the public data acquisition interface unit 305 communicates with the data management system 5 or the public service 6, for example, via a Web API (Application Programming Interface).

[0037] The programs that realize the functions of the result processing unit 10, the auditing unit 20, and the external interface unit 30 can be distributed, for example, by recording them on a portable or fixed recording medium.

[0038] The storage unit 40 stores various data used in the ESG project management system 1. The storage unit 40 has a project information area 401 that records and stores project information related to the project, a raw data area 402 that records and stores various raw data (e.g., measurement data measured by a business operator or the like) for calculating the project execution effect, an aggregated data area 403 that records and stores aggregated data obtained by aggregating the raw data, an audit auxiliary information area 404 that records and stores audit auxiliary information for assisting the auditing institution's verification, an audit implementation information area 405 that records and stores audit implementation information that is information on the process by which the auditing institution verified the legitimacy, and a report data area 406 that records and stores report data generated based on actual results whose legitimacy has been proven.

[0039] <Hardware configuration> 2 is a block diagram showing a hardware configuration of the ESG project management system 1 in this embodiment. The ESG project management system 1 includes, as an example, a processing device 11 such as a CPU (Central Processing Unit), a memory 12 such as a RAM (Random Access Memory) or a ROM (Read Only Memory), a storage device 13 such as a HDD (Hard Disk Drive) or an SSD (Solid State Drive), an input device 14 such as a keyboard, a mouse, or a touch panel, an output device 15 such as a display or a printer, and a communication device 16 configured with a NIC (Network Interface Card), a wireless communication module, a USB (Universal Serial Interface) module, a serial communication module, or the like.

[0040] The ESG project management system 1 stores in the storage device 13 programs that realize each of the functions of the performance processing unit 10, the auditing unit 20, and the external interface unit 30. The ESG project management system 1 realizes each of the functions of the performance processing unit 10, the auditing unit 20, and the external interface unit 30 by the processing device 11 reading out the programs stored in the storage device 13 into the memory 12 and executing them. In addition, the ESG project management system 1 stores in the storage device 13 various types of data saved by the storage unit 40.

[0041] Next, the processing performed by the ESG project management system 1 will be described.

[0042] <<Processing Overview>> Fig. 3 is a process flow diagram outlining the processing performed in the ESG project management system 1. The processing shown in this diagram is executed, for example, when a predetermined input is made by a user to the ESG project management system 1. For example, the ESG project management system 1 may execute the processing shown in this diagram when a user with root authority logs in, etc.

[0043] First, the project definition unit 101 accepts new registration of a project to be managed by the ESG project management system 1 from a user via the input interface unit 301, and issues a project ID for identifying each project (S1). At this time, the project definition unit 101 also accepts input of basic information such as the project name, period, and reporting obligation details from the user. Note that the project definition unit 101 accepts new registration of a project only from users with root authority. In other words, only users with root authority can register a new project. Root authority is granted, for example, to a person in charge of the implementing organization who has decided on a policy for project management with the ESG project management system 1.

[0044] The project definition section 101 newly generates first project definition information 4011 based on the data input in S1, and stores the generated first project definition information 4011 in the project information area 401 of the storage section 40 as one piece of project information.

[0045] (First project definition information) FIG. 4 is a diagram showing an example of the first project definition information 4011. The first project definition information 4011 can be set only by a user having root authority. An issued project ID is set in the first project definition information 4011. The first project definition information 4011 has data items such as a basic item 500 in which basic information of the project is set, and an authority 501 in which accounts of users with various authorities related to the project are set. The basic item 500 sets the name of the project, the period of the project, and the report obligation contents related to the project. The authority 501 sets the user name, ID (e.g., email address) and password for logging in of each user. The authority 501 has subitems of an input account in which a user with input authority to input and aggregate data related to the project is set, an external audit account in which a user with audit authority to assign an audit label to data is set, and a viewing account in which a user with viewing authority to view data is set.

[0046] The project definition unit 101 sets the data input in S 1 described above in the basic items 500 of the first project definition information 4011 .

[0047] Next, the project definition unit 101 accepts setting input of an input account (access account of the input interface unit 301), an external audit account (access account of the audit interface unit 302), and a viewing account (access account of the viewing interface unit 303) from a user with root authority via the input interface unit 301 (S2). The input account set here is distributed to and used by members of the executing institution, the external audit account to members of the auditing institution, and the viewing account to members of the investing institution. The project definition unit 101 sets the data input in S2 in the authority 501 of the first project definition information 4011. As a result, the project definition unit 101 grants access rights to each user who shares the project information according to their role of "input (executing institution)", "external audit (auditing institution)", or "viewing (investing institution)".

[0048] Next, the project definition unit 101 receives setting input for performance evaluation indicators (hereinafter simply referred to as "indicators") for specifically measuring ESG improvement effects from a user with root authority or input authority via the input interface unit 301 (S3). The project definition unit 101 generates new second project definition information 4012 based on the data input in S3, and stores the generated second project definition information 4012 in the project information area 401 of the storage unit 40 as one piece of project information.

[0049] (Second project definition information) 5 is a diagram showing an example of second project definition information 4012. The second project definition information 4012 can be set by a user having root authority or input authority. An issued project ID is set in the second project definition information 4012. The second project definition information 4012 has data items of items 502 to 504 in which information related to indicators is set, audit 505 in which information related to audits is set, and goal 506 in which targets for each indicator in each fiscal year are set.

[0050] The data examples shown in Figures 4 and 5 are specific examples of projects, assuming that a manufacturer (executing organization) has concluded a sustainability-linked loan contract with a main bank (investing organization) that sets a target of a 5% reduction over the previous year over five years, using Scope 1 & 2 CO2 intensity emissions (CO2 emissions per sales amount) as an indicator, with preferential interest rates during the target achievement period, and that a report on the achievement of the target will be submitted each year as soon as the results are confirmed. Furthermore, in this example, the manufacturer (executing organization) has a contract with an environmental auditing company (auditing organization) to audit the previous month's data on the 5th of each month.

[0051] A plurality of indices may be set for one project. Therefore, the second project definition information 4012 has a data item of number of indices 502 in which the number of indices is set. In the second project definition information 4012, a unique indices ID is assigned to each indices, and the data items of name 503 in which the name of the indices is set, and calculation method / acquisition method 504 in which the calculation method and acquisition method of the indices are set are also included.

[0052] In the data example shown in Figure 5, the first indicator is set with the name "Scope 1, 2 CO2 reduction per sales amount," and the second indicator is set with the name "Reduction in waste volume per product." Below, the operation of the ESG project management system 1 will be specifically explained using the example where the indicator is "Scope 1, 2 CO2 reduction per sales amount."

[0053] (calculation formula) 6 is a diagram showing an example of the calculation formula 5041. The calculation formula 5041 is one of data indicating a calculation method of an index, and is set in the calculation method acquisition method 504 of the second project definition information 4012.

[0054] In this example, since the indicator is "Scope 1 and 2 CO2 reduction per unit of sales," if the GHG (Greenhouse Gas) protocol is used to calculate the CO2 emissions, the actual value can be calculated by adding up the Scope 1 or Scope 2 CO2 emissions obtained by multiplying the amount of various fuels used by the company by the CO2 emission coefficient, and dividing the total by the sales amount. Therefore, the calculation formula is as follows (1).

[0055] ((a×A)+(b×B)+(c×C)+(d×D) ···) / E …(1)

[0056] Here, A, B, C, and D are the amounts of various fuels used by the executing agency, a, b, c, and d are the CO2 emission coefficients of each fuel, and E is sales. A, B, C, and D are variable items, and a, b, c, and d are constant items. For example, when the executing agency uses electricity purchased from an electric power company, city gas, electricity generated by private solar power generation, gasoline, etc. as fuels, the variable definition table 5042 illustrated in Fig. 7 and the constant definition table 5043 illustrated in Fig. 8 are set.

[0057] (Variable definition table) 7 is a diagram showing an example of a variable definition table 5042. The variable definition table 5042 is one of data representing a calculation method of an index, and is set in the calculation method acquisition method 504 of the second project definition information 4012. The variable definition table 5042 is information defining a variable item included in the calculation formula 5041. The variable item is a data item related to the activity of the project for calculating an index. The variable definition table 5042 has data items of a variable ID 701 in which a variable ID for identifying the variable item is set, a name 702 in which the name of the variable item is set, a unit 703 in which the unit of the value of the variable item is set, a data input method 704, a data granularity 705, and audit yes / no 706.

[0058] In the data input method 704, information indicating whether the input to the ESG project management system 1 is automatic input or manual input, and the I / F (interface) to be used are set. Automatic is a method of automatically importing data from the power generation system or data management system 5 of the executing agency via the local data acquisition interface unit 304 without human intervention. In the case of automatic input, the communication port or the API to be used is also set in the data input method 704. The communication port or the API to be used is set in advance in the local data acquisition interface unit 304. Manual input is a method in which the user of the executing agency manually inputs data using a data input screen, a form data reading screen, an OCR (Optical Character Reader (or Recognition)) reading screen, or the like provided by the input interface unit 301.

[0059] In the data granularity 705, the acquisition cycle (e.g., measurement period) of each value (raw data) input to the ESG project management system 1 is set. In the illustrated example, for example, for the purchased electricity usage amount of variable ID "A", the usage amount for the previous day (in daily units) is acquired the next day or later. In the case of automatic input, the value set in the data granularity 705 is used as the time cycle for data acquisition. For example, the city gas usage amount of variable ID "B" is input by the user on an input screen in monthly units.

[0060] Whether or not an audit is to be conducted by an auditing organization is set in the ESG project management system 1 in the Audit On / Off 706. For example, financial information such as sales amount or number of units shipped (in the illustrated example, the sales of variable "E") is often audited by a separate auditing organization such as an accounting firm in a separate system, and there is no need for double third-party verification in the ESG project management system 1. Whether or not an audit is to be conducted 706 is a setting for excluding such data items from the audit target in the ESG project management system 1.

[0061] (Constant definition table) FIG. 8 is a diagram showing an example of the constant definition table 5043. The constant definition table 5043 is one of the data representing the calculation method of the index, and is set in the calculation method acquisition method 504 of the second project definition information 4012. The constant definition table 5043 is information defining the constant item included in the calculation formula 5041. The constant definition table 5043 has the following data items: a constant ID 801 in which a constant ID for identifying the constant item is set, a name 802 in which a name of the constant item is set, a unit 803 in which a unit of the value of the constant item is set, a value 804 in which the value of the constant item is set, an audit presence / absence 805 in which whether or not verification by an auditing organization is performed is set, and a setting change date / time 806 in which the date / time when the value of the constant item is set or changed is set. Note that the CO2 emission coefficient, etc. are irregularly changed every fiscal year, so the application period in which the set value is applied is set in the constant definition table 5043. The constant definition table 5043 is newly generated for each application period.

[0062] Also, in S3, the project definition unit 101 accepts input of audit auxiliary information for assisting the audit from a user having root authority or input authority via the input interface unit 301. The audit auxiliary information includes the contents of the hearing by the auditing institution when conducting the audit. By registering the audit auxiliary information, it is possible to reduce the trouble of the auditing institution having to hear. In this example, the project definition unit 101 accepts input of variable audit auxiliary information 4041 and constant audit auxiliary information 4042 from the user, and writes the variable audit auxiliary information 4041 and constant audit auxiliary information 4042 into the audit auxiliary information area 404 of the memory unit 40 as audit auxiliary information.

[0063] (Variable Audit Auxiliary Information) 9 is a diagram showing an example of the variable audit auxiliary information 4041. In the variable audit auxiliary information 4041, a combination of a project ID and an index ID is set as identification information for managing data. The variable audit auxiliary information 4041 has data items such as a variable ID 901 in which a variable ID is set, a provider 902 in which a purchase source or a measurement source is set, a measurement method 903 in which a measurement method or a conversion method of a data value is set, a specification 904 in which a contract content or a system specification or the like is set, and an attachment 905 in which electronic data such as a contract or a system manual in which details of the contract content or the system specification are described is registered.

[0064] (Quota Audit Support Information) FIG. 10 is a diagram showing an example of the constant audit auxiliary information 4042. In the constant audit auxiliary information 4042, a combination of a project ID, an index ID, and an application period is set as identification information for managing data. The constant audit auxiliary information 4042 has data items of a constant ID 1001 for setting a constant ID, a value 1002 for setting a value of a constant item, a setting change date and time 1003 for setting a date and time when the constant item is set or when the constant is changed, basis information 1004 for setting information on the basis of the value of each constant item, an attachment 1005 for registering electronic data such as a document on the basis of the value of each constant item, an inputter 1006 for setting a user who inputs the constant item, a reviewer 1007 for setting a user who reviewed the constant item in an internal audit, and an approver 1008 for setting a user who approved the constant item in an internal audit. The inputter 1006, the reviewer 1007, and the approver 1008 are information representing the state of an internal audit for each constant item.

[0065] Next, the project definition unit 101 accepts the setting input of audit implementation information and target values ​​of indicators from a user having root authority or input authority via the input interface unit 301 (S4). The project definition unit 101 sets the data input in S4 in the audit 505 and the target 506 of the second project definition information 4012.

[0066] In the above-mentioned processes of S1 to S4, the access right management unit 102 switches the settable information according to the authority held by each user.

[0067] Once the ESG project management system 1 has completed setting various pieces of information required for project execution through the processes in S1 to S4 described above, it becomes possible to compile and manage the results of the project and create reports.

[0068] Next, the ESG project management system 1 determines whether or not the project is currently in progress (S5) by referring to the first project definition information 4011. If the project is not currently in progress (S5: NO), the ESG project management system 1 proceeds to the process of S12.

[0069] On the other hand, if it is during the project period (S5: YES), the data acquisition unit 103 executes a data acquisition process to collect and tally data (values) of each variable item defined in the variable definition table 5042 (S6).

[0070] <Data acquisition process> FIG. 11 is a process flow diagram illustrating the details of the data acquisition process.

[0071] First, the data acquisition unit 103 judges whether or not a predetermined data sampling time has arrived (S30). For example, the data acquisition unit 103 judges that the data sampling time has arrived at a predetermined timing (for example, a predetermined time, a predetermined time interval (for example, every hour, etc.)). If the data sampling time has not arrived (S30: NO), the data acquisition unit 103 proceeds to the process of S40.

[0072] On the other hand, when the data sampling time arrives (S30: YES), the data acquisition unit 103 reads out the variable definition table 5042 for each indicator defined in the second project definition information 4012 stored in the memory unit 40, and selects one variable item defined in the variable definition table 5042 (S31).

[0073] Next, the data acquisition unit 103 refers to the data granularity 705 of the variable definition table 5042 and determines whether the selected variable item is a data acquisition target (there is data to be acquired at the current time) (S32). If the selected variable item is not a data acquisition target (S32: NO), the data acquisition unit 103 returns to the process of S31.

[0074] On the other hand, if the selected variable item is a data acquisition target (S32: YES), the data acquisition unit 103 refers to the variable definition table 5042 and determines whether the data input method 704 of the variable item is manual or automatic (S33).

[0075] If the data input method 704 is manual (S33: manual), the data acquisition unit 103 refers to the first project definition information 4011 and transmits a message to the user of the execution organization who has an input account to prompt them to input data (S34).

[0076] Next, the data acquisition unit 103 accepts input of data for the variable items (S35). The user of the executing agency logs in with an input account and inputs data by uploading OCR or ledger data, etc., via the input interface unit 301, or by writing values ​​directly on the screen.

[0077] On the other hand, if the data input method 704 is automatic (S33: automatic), the data acquisition unit 103 transmits a data acquisition request using the designated API from the connection port via the local data acquisition interface unit 304 (S36).

[0078] Next, the data acquisition unit 103 receives a response to the data acquisition request and acquires the data of the variable items (S37).

[0079] Following S35 or S37, the data acquisition unit 103 stores the acquired data of the variable items as raw data in the raw data area 402 of the storage unit 40 (S38).

[0080] (Raw data) Fig. 12 is a diagram showing an example of raw data. In raw data 4021, a combination of a project ID, an index ID, and a variable ID is set as identification information for managing the data. This figure shows an example of raw data 4021 with a project ID "1000", an index ID "KPI1", and a variable ID "A". The raw data 4021 has data items of period 1201 in which the relevant period of the data is set, and value 1202 in which the value of the acquired data is set.

[0081] For example, in the data example shown in Fig. 7, the purchased power of variable ID "A" is automatically acquired in units of Mwh (megawatt hour) as the daily usage amount through communication between systems. Then, as in the data example shown in Fig. 12, the acquired purchased power value is stored in raw data area 402 of storage unit 40 in association with the period (in this example, the date of use) as raw data 4021 of project ID "1000", indicator ID "KPI1" and variable ID "A".

[0082] Next, the data acquisition unit 103 determines whether data has been acquired for all variable items that are data acquisition targets for all indicators of all projects defined in the storage unit 40 (S39). If there are variable items that are data acquisition targets for which data has not been acquired (S39: NO), the data acquisition unit 103 returns to the process of S31. That is, the data acquisition unit 103 acquires data for all variable items that are data acquisition targets for all indicators of all projects defined in the storage unit 40.

[0083] On the other hand, if data has been acquired for all variable items that are data acquisition targets for all business evaluation indicators of all projects defined in the memory unit 40 (S39: YES), the aggregation unit 104 refers to the audit 505 of the second project definition information 4012 and determines whether the audit timing time has arrived (S40).

[0084] For example, in the data example shown in Fig. 5, the necessary data for the previous month is to be collected on the 5th of each month. The aggregation unit 104 reads out the setting contents set in the audit 505, compares it with the current date and time, and in this example, determines that the audit timing time has arrived when the 5th of each month arrives.

[0085] If the audit timing time has not yet arrived (S40: NO), the aggregation unit 104 ends this data acquisition process. On the other hand, if the audit timing time has arrived (S40: YES), the aggregation unit 104 aggregates the raw data of each variable item for all indicators of the project to generate aggregated data, and stores the aggregated data in the aggregated data area 403 of the storage unit 40 (S41).

[0086] In the example shown in this embodiment, the aggregation unit 104 aggregates raw data for the previous month. For example, in the case of purchased electricity for variable "A" shown in Fig. 12, the aggregation unit 104 sums up the raw data for each day for one month to generate aggregated data 4031 shown in Fig. 13.

[0087] (Aggregated data) FIG. 13 is a diagram showing an example of aggregated data 4031. In the aggregated data 4031, a combination of a project ID, an index ID, and a variable ID is set as identification information for managing data. This figure illustrates aggregated data 4031 of a project ID "1000", an index ID "KPI1", and a variable ID "A". The aggregated data 4031 has data items of a period 1301 in which the aggregation period is set (in the illustrated example, one month from April 1, 2021 to April 30, 2021), and a value 1302 in which the aggregated value is set.

[0088] Next, the tallying unit 104 sends a message to the user of the executing agency who has the input account, requesting confirmation and internal auditing of the one month's tally data 4031 (S42).

[0089] Next, the tabulation unit 104 accepts input of evidence and internal audit status from a user of the executing agency who has an input account (S43). For each of the tabulated data 4031 for one month for each variable item, the user of the executing agency attaches supporting documents such as invoices issued by electric companies or gas companies that serve as evidence for each value, and registers information on the internal audit status (inputter, reviewer, and approver) for each value. The tabulation unit 104 generates variable internal audit data 4043 based on the data input by the user, and stores the generated variable internal audit data 4043 in the audit auxiliary information area 404 of the storage unit 40 as one piece of audit auxiliary information.

[0090] (Variable Internal Audit Data) FIG. 14 is a diagram showing an example of the variable internal audit data 4043. In the variable internal audit data 4043, a combination of a project ID, an index ID, and an aggregation period is set as identification information for managing data. This figure illustrates variable internal audit data 4043 with a project ID of "1000", an index ID of "KPI1", and an aggregation period of "April 2021 (April 1 to April 30)". The variable internal audit data 4043 has the following data items: variable ID 1401 in which a variable ID is set, value 1402 in which an aggregated value is set, evidence 1403 in which electronic data of evidence (evidence document) input by a user is stored, inputter 1404 in which the inputter of the aggregated value is set, verifyer 1405 in which the verifyer who verified the aggregated value is set, and approver 1406 in which the approver who approved the aggregated value is set.

[0091] Next, the tabulation unit 104 judges whether or not the variable internal audit data 4043 has been generated for all the indicators of the project (S44). If the tabulation unit 104 has not generated the variable internal audit data 4043 for all the indicators (S44: NO), the tabulation unit 104 returns to the processing of S41.

[0092] On the other hand, if the aggregation unit 104 has generated variable internal audit data 4043 for all indicators (S44: YES), it sends a message to the user of the auditing organization who has an external audit account to encourage them to conduct an audit (S45). After that, this data acquisition process ends.

[0093] In this way, at the data sampling time, the data acquisition unit 103 acquires raw data 4021 of the variable items of the index, and at the time for the audit, the aggregation unit 104 aggregates the raw data 4021 to generate variable internal audit data 4043. As a result, at the time for the audit, variable internal audit data 4043 for the target to be audited by the auditing institution is automatically generated. Then, a message is sent to the auditing institution to encourage the audit to be carried out, so that the auditing institution can promptly start the audit when the time for the audit arrives.

[0094] Following the data acquisition process, the audit unit 20 executes an audit support process to support a remote audit by the user of the auditing institution (S7).

[0095] <Audit support processing> FIG. 15 is a process flow diagram for explaining the details of the audit support process. In the ESG project management system 1, in order to reduce the effort and cost of verifying a huge amount of data related to ESG, the user of the auditing institution usually interviews the user of the executing institution and registers information to be used as a reference when verifying data by the process of S3 or S43 described above. In the audit support process, the audit unit 20 presents the user of the auditing institution with the information registered in advance, extracts candidates for data that may be erroneous or fraudulent (hereinafter referred to as "fraudulent candidate values"), and displays them to the user of the auditing institution as information to be noted during the audit, thereby supporting efficient verification of the validity of each data.

[0096] First, the audit unit 20 accepts a login from a user of an audit institution who has an external audit account via the audit interface unit 302, and causes an audit user interface screen to be displayed on the audit institution operation terminal 3 (S60).

[0097] Next, the audit unit 20 judges whether or not an illegal value candidate extraction method (such as a judgment algorithm for judging the possibility of illegality), which is a method for extracting illegal candidate values, has been set for each variable item (S61). If the illegal value candidate extraction method has already been set (S61: YES), the audit unit 20 proceeds to the process of S63.

[0098] On the other hand, when the invalid value candidate extraction method is not set (S61: NO), the audit unit 20 accepts a setting input of the invalid value candidate extraction method from the user (S62). Specifically, the verification assistant setting unit 201 reads the invalid value candidate extraction method table 2021 stored in the verification method storage unit 202, and accepts a selection input of one or more methods from the methods set in the invalid value candidate extraction method table 2021 for each variable item from the user.

[0099] (Incorrect candidate value extraction method table) 16 is a diagram showing an example of a fraudulent candidate value extraction method table 2021. The fraudulent candidate value extraction method table 2021 has data items of a method ID 1601 in which identification information of the method is set, a method name 1602 in which the name of the method is set, an implementation comparison content 1603 in which a judgment formula for extracting fraudulent candidate values ​​and the like are set, and a specified parameter 1604 in which a parameter specified by a user of an auditing institution is set. In the following description, a method with a method ID of "N (N is a positive integer)" is referred to as method N.

[0100] The extraction of fraudulent candidate values ​​is performed by comparison with a threshold value, comparison with related data, or a combination of these, etc. Each method set in the fraudulent candidate value extraction method table 2021 specifies the object to be compared and the method of comparison.

[0101] The method 1 illustrated in the figure is a threshold comparison, and if the value is within a threshold range specified by the threshold, it is determined to be a normal value, and if the value is outside the threshold range, it is determined to be an incorrect candidate value. The specified parameter in method 1 is the upper limit value, lower limit value, or a combination thereof of the threshold range (normal range). When the user of the audit institution specifies the specified parameter in method 1, the verification assistance setting unit 201 may read out the variable audit assistance information 4041 and output the contract contents or system specifications, etc. set in the specifications 904 so that the user of the audit institution can refer to them. This allows the user of the audit institution to specify the specified parameter by referring to the contract contents or system specifications, etc. In the case of ESG, particularly data related to the environment, the data acquired by the sensor or meter system is a numerical value that falls within the measurement range of the sensor or meter system. In addition, in the case of a purchase contract such as purchased electricity, the value usually falls within the 30-minute demand value that determines the basic fee. Therefore, the upper limit value in particular is relatively often theoretically determined from the contract contents or system specifications, etc. Therefore, theoretically impossible values ​​that cannot be derived from the contract contents or system specifications, etc. can be determined to be highly likely to be fraudulent.

[0102] In method 2, if the difference between the value immediately before or after the time series data is within the threshold range, it is determined to be a normal value, and if the difference is outside the threshold range, it is determined to be an illegal candidate value. The specified parameters in method 2 are the upper limit value, lower limit value, or a combination of the threshold range (normal range). When continuously measured by a sensor or meter system, the value does not often change suddenly. Therefore, method 2 extracts such sudden values ​​as illegal candidate values. On the other hand, in the case of measured values ​​close to natural phenomena such as green power generation, it is usually impossible for the power generation amount to be exactly the same as the previous day, and in such cases, there is a high possibility that the value has not been updated due to a communication problem in the meter system, or that an input error has occurred, such as obtaining the same value again. Therefore, by setting the normal range as "0<difference<upper limit", such input errors can also be extracted by method 2.

[0103] Methods 3 and 4 are used when data for the same item for the same period in the past exists for at least one period, and the values ​​change in the same way each period. Many ESG projects are planned over multiple years, and data is collected and compiled on a monthly basis. For this reason, methods 3 and 4 often involve comparison with values ​​for the same month in previous years. For example, the electricity or gas consumption of an office building with the same number of people and usage in the same way each year tends to be the same value every year, so method 3 or method 4 can be applied.

[0104] In method 3, the up and down pattern of value transitions is compared with past data for the same period (hereinafter referred to as "past data (data from a time earlier than the acquired data)"). In method 3, if the up and down pattern of value transitions matches the past data, it is determined to be a normal value, and if the up and down pattern differs from the past data, it is determined to be a candidate fraudulent value. An up and down pattern is a pattern in which values ​​transition up and down. The specified parameters in method 3 are the past data to be compared (for example, data showing value transitions over the course of one year in the past fiscal year) or the number of past data items.

[0105] FIG. 17 is a diagram for explaining a method for comparing up-and-down patterns. The horizontal axis of the graph shown in this figure indicates each month in one year from April to March, and the vertical axis indicates the value of the variable item. Also, the dashed line indicates the change in value in the past data specified by the specified parameters, and the solid line indicates the change in value in the target data to be verified. In the illustrated example, the past data is the change in the value of the variable item for each month in fiscal years 2017 and 2018, and the target data is the change in the value of the variable item for each month in fiscal year 2019.

[0106] In the illustrated example, the value in July is larger than the value in June for both 2017 and 2018 (see reference numeral 1701). In contrast, the value in July is smaller than the value in June for 2019 (see reference numeral 1702). That is, the value in June in the target data has a different up-down pattern from the usual ones (2017 and 2018). In this way, in method 3, values ​​whose up-down pattern differs from the past data are extracted as fraud candidate values. Therefore, when using method 3, it is preferable for the audit institution user to specify as the specified parameter a past year in which the value transition has a typical annual pattern. Note that, when the number of past data is specified as the specified parameter, the most recent past data for the specified number of years may be used for comparison (for example, when the specified number of past data is 2 and the target data is data for 2019, the data for 2018 and 2017 are used for comparison).

[0107] Method 4 is a method of comparing the difference with a value for the same period in the past (for example, the average value for the same month). In method 4, if the difference with the value for the same period in the past is within a threshold range, it is determined to be a normal value, and if the difference is outside the threshold range, it is determined to be an unauthorized candidate value. The specified parameter in method 4 is the upper limit value, the lower limit value, or a combination thereof of the threshold range (normal range). In addition, in method 4, the number of past data may be set as the specified parameter. For example, if the target of verification is July of 2019 and the number of past data is set to "2" as the specified parameter, the average value of the value for July of 2018 and the value for July of 2017 are compared. That is, the difference between the value for July of 2019 and the average value of the value for July of 2018 and the value for July of 2017 is compared.

[0108] Methods 5, 6, and 7 are methods for extracting fraudulent candidate values ​​by comparing with data of related items (hereinafter referred to as "related data"), which are data of other data items that have a predetermined correlation (interlocking) with the variable item. Interlocking related items are, for example, those that are theoretically proportional to each other, such as weather data, in the case of solar power generation or wind power generation. In addition, the amount of electricity used at the production site of a manufacturer that continues to make the same product or the amount of fuel used, such as LP gas, depends on the amount of product production in the same month, so the amount of product production becomes a related item. In addition, for example, the amount of water used at a beverage manufacturer is reflected in the amount of product shipment of drinking water in the following month, so the amount of shipment of drinking water becomes a related item. In the case of ESG projects, there are cases in which data items change in an interlocking manner beyond finance, and Methods 5, 6, and 7 extract data that is not interlocked with data of related items that should be interlocked as fraudulent candidate values.

[0109] In method 5, like method 3, the up and down pattern of the value transition is compared with the related item. Specifically, in method 5, if the up and down pattern of the value transition matches the comparison item (related item), it is determined to be a normal value, and if the up and down pattern differs from the comparison item, it is determined to be an incorrect candidate value. The specified parameters in method 5 are the comparison item (related item) and the phase difference. For example, if the above-mentioned water usage is reflected in the product shipment volume of the following month, it is necessary to compare the water usage and product shipment volume with a shift of one month, such as comparing the water usage in April with the product shipment volume in May. The phase difference refers to the period of this shift.

[0110] In method 6, in data that is theoretically proportional, such as the amount of solar radiation and solar power generation, values ​​that do not maintain the proportional relationship are extracted as fraudulent candidate values. Specifically, in method 6, if the "comparison item value / verification item value" obtained by dividing the value of the comparison item by the value of the variable item to be verified (verification item value) is within the threshold range, it is determined to be a normal value, and if the "comparison item value / verification item value" is outside the threshold range, it is determined to be a fraudulent candidate value. The specified parameters in method 6 are the comparison item (related item) and the upper limit, lower limit, or a combination of the threshold range (normal range).

[0111] Method 7, like method 4, is a method for comparing differences. However, unlike a comparison with past data, which compares the same numerical values, a simple comparison cannot be made for related items because the units and value ranges are different. Therefore, in method 7, the target data or the data for related items are processed so that the ranges of the target data and the data for related items match.

[0112] FIG. 18 is a diagram explaining the comparison method of Method 7. The horizontal axis of the graph shown in this figure indicates each month in a year from April to March, and the vertical axis indicates values. The dashed line indicates the change in value of the comparison item specified by the specified parameters, and the solid line indicates the change in value of the target data. In this figure, an example is explained in which the variable item is the power consumption of the production line, and the comparison item is the number of products manufactured. The number of products manufactured is a value that is linked to the power consumption of the production line.

[0113] When the power consumption of a production line and the number of manufactured products are graphed with only the numerical values ​​removed, the ranges of the respective values ​​differ greatly, as shown in graph 1801. Therefore, in method 7, a fixed value is added to or subtracted from the comparison item or target data so that the ranges of both data roughly match. For example, as shown in graph 1802, a fixed value is added to the data with a small range so that the maximum and minimum values ​​of the data with a large range match the maximum and minimum values ​​of the data with a small range. This makes it possible to compare the data of the comparison item and the target data.

[0114] In method 7, if the difference between the value of the comparison item whose range is combined and the value of the target data is within the threshold range, it is determined to be a normal value, and if the difference is outside the threshold range, it is determined to be an incorrect candidate value. The specified parameters in method 7 are the comparison item, phase difference, and the upper limit value, lower limit value, or a combination thereof of the threshold range (normal range).

[0115] When comparing with comparison items in the above-mentioned methods 5 to 7, it is difficult to select or set the designated parameters. Therefore, in S62, the verification assistance setting unit 201 presents candidates for the designated parameters when the user of the auditing institution sets the parameters. For example, in the case of solar power generation or wind power generation, the verification assistance setting unit 201 presents information on the amount of solar radiation or wind power at each point obtained from the website (public service 6) of a weather information service provider with which the auditing institution has a contract, as a candidate for the comparison item. The information acquisition from the weather information service provider's website is executed by the auxiliary data acquisition unit 203.

[0116] In addition, when the renewable energy figures as the results of environmental activities are intentionally falsified from the viewpoint of greenwashing, the data is often rewritten to make the amount of power generation appear higher. Therefore, when meteorological data is specified as a comparison item, the verification assistance setting unit 201 automatically calculates a range for picking up values ​​with too good power generation efficiency for the meteorological data from the variance and standard deviation of the proportional constant, and presents it to the user of the auditing institution as a candidate for the threshold range for the specified parameter.

[0117] Furthermore, the verification assistance setting unit 201 may search for items that are linked to the target data from among other items stored in the ESG project management system 1 as candidates for comparison items other than weather data, and present them to the user of the auditing institution. Specifically, the verification assistance setting unit 201 compares the target data with the up-down movement pattern by method 5, and if the pattern coincidence rate is 90% or more as a result of the comparison, it determines that the item is linked to the target data, and presents it to the user of the auditing institution.

[0118] Also, a user of the executing agency may register in advance reference items linked to each variable item as candidates for comparison items. For example, in the above-mentioned S3, the project definition unit 101 may accept input of reference items from a user having root authority or input authority. The project definition unit 101 generates a reference item table 4044 based on information on the input reference items, and stores the generated reference item table 4044 in the audit auxiliary information area 404 of the storage unit 40 as one piece of audit auxiliary information.

[0119] (Reference item table) 19 is a diagram showing an example of the reference item table 4044. The reference item table 4044 has the following data items: variable ID 1901 in which a variable ID is set, name 1902 in which the name of the variable is set, unit 1903 in which the unit of the variable is set, data input method 1904 in which the data input method and the IF to be used are set, and data granularity 1905 in which the data granularity (acquisition cycle) is set.

[0120] The verification assistance setting unit 201 may present each reference item set in the reference item table 4044 to the user of the auditing institution as a candidate for a designated parameter.

[0121] From method 8 onwards, users of auditing institutions can freely register judgment formulas and their parameters for extracting fraudulent candidate values ​​(user-defined and user-configured).

[0122] In addition, a recommended fraudulent candidate value extraction method may be set in advance as a default value for each variable item. For example, method 1 may be set in advance as a default value for purchased electricity usage or city gas usage, and methods 1 and 6 may be set in advance as default values ​​for solar private power generation. This can save the audit institution user the trouble of manually selecting a fraudulent candidate value extraction method and prevent mistakes such as omission of selection.

[0123] The verification assistance setting unit 201 generates an illegal value candidate extraction method setting table 4045 based on the illegal value candidate extraction method and its parameters set and input by the user of the auditing institution, and stores it in the audit assistance information area 404 of the storage unit 40 as one piece of audit assistance information.

[0124] (Invalid candidate value extraction method setting table) 20 is a diagram showing an example of the fraudulent candidate value extraction method setting table 4045. The fraudulent candidate value extraction method setting table 4045 has data items of variable ID 2001 in which a variable ID is set, fraudulent candidate value extraction method 2002 in which a fraudulent candidate value extraction method set for a variable item by a user of an auditing institution and its parameters are set, and automatic audit 2003.

[0125] In the fraud candidate value extraction method 2002, a plurality of fraud candidate extraction methods can be set for one variable. When a plurality of fraud candidate extraction methods are set, the user of the auditing institution can set the priority order to be used for verification during the audit. In the illustrated example, the higher the fraud candidate value extraction method set in the fraud candidate value extraction method 2002, the higher the priority order, and the lower the fraud candidate value extraction method set, the lower the priority order. For example, for the variable ID "A", of the set methods 1 and 7, the set method 1 has a higher priority order than the set method 7.

[0126] In the automatic audit 2003, "enabled" is set when an audit is automatically performed in the ESG project management system 1 (hereinafter referred to as "automatic audit"), and "disabled" is set when an audit is manually performed by a user of the auditing institution. For example, the user of the auditing institution sets "enabled" or "disabled" in the automatic audit 2003 together with the fraud candidate value extraction method. When the automatic audit 2003 is set to "enabled", an audit label is automatically assigned to the corresponding variable item when a normal value is determined by all fraud candidate value extraction methods set in the fraud candidate value extraction method 2002. On the other hand, when the automatic audit 2003 is set to "disabled", the user of the auditing institution manually assigns an audit label to each variable item during an audit.

[0127] When the setting of each data item in the invalid candidate value extraction method setting table 4045 is completed, the audit unit 20 judges whether or not there is newly collected data for the variable items in the data collection process S6 described above (S63). If there is no newly collected data for the variable items (S63: NO), the process proceeds to S65.

[0128] On the other hand, when there is newly collected data for the variable items (S63: YES), the audit data creation unit 207 processes the collected data into audit implementation information for the user of the auditing institution to carry out the audit work (S64). In this embodiment, the comparison verification execution unit 204 first refers to the fraud candidate value extraction method setting table 4045, reads the data of the comparison item for each variable item, performs verification using the set fraud candidate value extraction method, and performs an automatic audit based on the verification result. Then, the audit data creation unit 207 generates variable audit data 4051 and constant audit data 4052 based on the verification result of the comparison verification execution unit 204, and stores them in the audit implementation information area 405 of the storage unit 40 as audit implementation information.

[0129] (variable audit data) FIG. 21 is a diagram showing an example of variable audit data 4051. In the variable audit data 4051, a combination of a project ID, an index ID, and an aggregation period is set as identification information for managing data. This figure illustrates variable audit data 4051 with a project ID of "1000", an index ID of "KPI1", and an aggregation period of "July 2021 (July 1 to July 30)". The variable audit data 4051 has data items of a variable ID 2101, a value 2102, evidence 2103, an inputter 2104, a reviewer 2105, an approver 2106, a comparison result 2107, and an audit 2108. The data set in the variable internal audit data 4043 is set in the variable ID 2101, the value 2102, the evidence 2103, the inputter 2104, the reviewer 2105, and the approver 2106.

[0130] In the comparison result 2107, the verification result (whether it is a normal value (positive) or a fraud candidate value (abnormal)) of the verification by each fraud candidate extraction method set in the fraud candidate extraction method setting table 4045 is set.

[0131] In audit 2108, the state (status) of the audit is set. For example, when the automatic audit is "enabled", if the verification results are normal values ​​in all the fraud candidate value extraction methods, "completed" indicating a state in which an audit label is assigned is automatically set in audit 2108 (for example, variable ID "B" and variable ID "C" illustrated in the figure), and when an abnormality is included in the verification result, "unaudited" indicating a state in which an audit label is not assigned is set in audit 2108 (for example, variable ID "D" illustrated in the figure). In addition, when the automatic audit is "disabled", the audit result input by the user of the auditing institution is set in audit 2108 (for example, variable ID "A" illustrated in the figure). In addition, in audit 2108, the audit date (verification date) and the name of the auditing institution that performed the audit ((automatic) in the case of automatic audit) are also set.

[0132] (Constants Audit Table) FIG. 22 is a diagram showing an example of the quorum audit data 4052. In the quorum audit data 4052, a combination of a project ID, an index ID, and an application period is set as identification information for managing data. The quorum audit data 4052 has the following data items: quorum ID 2201, value 2202, basis information 2203, attachment 2204, setting change date and time 2205, inputter 2206, reviewer 2207, approver 2208, and audit 2209. In the quorum ID 2201, value 2202, basis information 2203, attachment 2204, setting change date and time 2205, inputter 2206, reviewer 2207, and approver 2208, data set in the quorum audit auxiliary information 4042 is set. In the audit 2209, the audit status input by the user of the auditing organization is set.

[0133] Next, the inspection unit 20 causes the inspection institution operation terminal 3 to display a variable inspection state presentation screen 2310 based on the variable inspection data 4051 (S65).

[0134] (Variable audit status display screen) FIG. 23 is a diagram showing an example of a variable audit status presentation screen 2310. The variable audit status presentation screen 2310 has an area 2311 that displays the aggregated data for each month for each variable item "variable name (unit)". In the area 2311, aggregated data to which an audit label has been added (audited) and aggregated data to which an audit label has not been added (unaudited) are displayed in different display modes. In the example shown in the figure, the audited aggregated data is displayed in black, and the unaudited aggregated data is displayed in blue. In this example, the aggregated data for July (see reference numeral 2312) has not been audited, and is therefore displayed in blue. A user of an auditing institution can know that there is data to which an audit label has not been added by checking the display contents of the variable audit status presentation screen 2310.

[0135] When the audit unit 20 receives an input from the user of the audit institution to select unaudited aggregated data on the variable audit state presentation screen 2310 , it causes the audit institution operation terminal 3 to display a variable data audit screen 2320 based on the variable audit data 4051 .

[0136] (Variable data audit screen) FIG. 24 is a diagram showing an example of a variable data audit screen 2320. The variable data audit screen 2320 has a display area for displaying the item (variable name), value, provider, evidence, inputter, reviewer, approver, and possibility of fraud for each variable item. The variable data audit screen 2320 also has an audit status field 2321 for receiving input of the audit status of each variable item from a user of an auditing institution. In each display area of ​​the variable data audit screen 2320, data set in the variable audit auxiliary information 4041 and the variable audit data 4051 are displayed. For example, the comparison result 2107 set in the variable audit data 4051 is displayed in the display area of ​​the possibility of fraud on the variable data audit screen 2320. In the example shown in the figure, normal is displayed as "◯" and abnormal is displayed as "×".

[0137] In this way, by displaying the comparison results 2107 automatically verified using each method, the audit burden on the auditing organization can be reduced, and the audit work can be made easier and more efficient.

[0138] Next, the audit unit 20 determines whether or not an instruction input to display evidence or grounds for the possibility of fraud has been received from the user of the audit institution on the variable data audit screen 2320 (S66).

[0139] When the evidence presentation unit 206 receives input from the auditing institution user to select evidence on the variable data audit screen 2320 (S66: Display evidence), it reads the selected evidence (see symbol 2330 in Figure 24) from the evidence 2103 of the variable audit data 4051 and displays it on the auditing institution operation terminal 3 (S67).

[0140] Furthermore, when the verification basis presenting unit 205 receives an input from the user of the auditing institution to select the fraud candidate value extraction method displayed in the fraud possibility display area on the variable data audit screen 2320, it causes the auditing institution operation terminal 3 to display the basis of the verification result by the selected fraud candidate value extraction method (S68). For example, the verification basis presenting unit 205 displays the transition of the value of the variable item and the transition of the value of the comparison item in an easy-to-read graph by matching the range (see reference numeral 2340 in FIG. 24). By displaying the graph in this way, the user of the auditing institution can easily confirm the cause of the abnormality of the verification result. In the illustrated example, it can be seen that the verification result is abnormal because the up-down pattern of the variable item in August (see reference numeral 2341 in FIG. 24) is different from the up-down pattern of the comparison item.

[0141] Next, the audit label setting unit 208 accepts input of the audit status from the user of the audit institution on the variable data audit screen 2320, and records the audit label by assigning it to each variable item (S69). The variable data audit screen 2320 is provided with an audit status field 2321 having a check box for inputting the audit status for each variable item. In the illustrated example, a variable item with a checked check box in the audit status field 2321 has been audited, and a variable item with an unchecked check box has not been audited. When the audit label setting unit 208 accepts input of checking a check box in the audit status field 2321 from the user of the audit institution, it records the audit implementation time (e.g., the current time) and the user of the audit institution (external audit account) in the audit 2108 of the variable audit data 4051, and sets the audit status to "completed" with an audit label assigned.

[0142] Next, the audit unit 20 determines whether there are any newly registered constant items or changed constant items (unaudited constant items) (S70). If there are no unaudited constant items (S70: NO), the audit unit 20 proceeds to the process of S75.

[0143] On the other hand, if there are any quorum items that have not been audited (S70: YES), the audit unit 20 generates quorum audit data 4052 and causes the audit institution operation terminal 3 to display a quorum audit screen 2410 based on the generated quorum audit data 4052 (S71).

[0144] (Constant Audit Screen) 25 is a diagram showing an example of a constant audit screen 2410. The constant audit screen 2410 has display areas for displaying the item (constant name), value, basis information, attachment, setting change date and time, inputter, reviewer, and approver for each constant item. Each display area of ​​the constant audit screen 2410 displays data set in the constant audit data 4052. The constant audit screen 2410 also has an audit status column 2321 that accepts input of the audit status of each constant item from the audit institution user.

[0145] Next, the auditing unit 20 determines whether or not an instruction input for displaying evidence has been received from the user of the auditing institution on the constant auditing screen 2410 (S72). If an instruction input for displaying evidence has not been received from the user of the auditing institution (S72: NO), the auditing unit 20 proceeds to the process of S74.

[0146] On the other hand, when the evidence presentation unit 206 receives input from the auditing institution user to select evidence on the constant audit screen 2410 (S72: YES), it reads the selected evidence from the attachment 2204 of the constant audit data 4052 and displays it on the auditing institution operation terminal 3 (S73).

[0147] Next, the audit label setting unit 208 accepts input of the audit status from the user of the audit institution on the quorum audit screen 2410, and records the audit label by assigning it to each quorum item (S74). The quorum audit screen 2410 is provided with an audit status field 2411 having a check box for inputting the audit status for each quorum item. In the illustrated example, a quorum item with a check in the check box in the audit status field 2411 has been audited, and a quorum item with an unchecked check box has not been audited. When the audit label setting unit 208 accepts input of checking the check box in the audit status field 2411 from the user of the audit institution, it records the audit implementation time (for example, the current time) and the user of the audit institution (external audit account) in the audit 2209 of the quorum audit data 4052, and sets the audit status to "done" with the audit label assigned. Note that quorum items are usually audited when they are newly set during project definition, so that they are not audited thereafter unless the value is changed for some reason.

[0148] Next, the audit unit 20 judges whether or not audit labels have been assigned to all variable items and constant items (S75). If there are items to which audit labels have not been assigned (S75: NO), the process returns to S65. On the other hand, if audit labels have been assigned to all items (S75: YES), the audit unit 20 judges that the audit work is to be ended, and ends this audit support process.

[0149] In this way, audit labels can be electronically assigned to data items that are in an auditable state on the variable data audit screen 2320 or the constant audit screen 2410, allowing the auditing agency to conduct audits in real time each time the data for each data item is updated.

[0150] When the audit is completed by the audit support process, the expectation calculation unit 105 executes a target achievement prediction process to calculate an expectation, which is the possibility of achieving the target of each index, based on various data to which the audit label has been added (S8).

[0151] <Goal achievement prediction processing> FIG. 26 is a process flow diagram for explaining the details of the goal achievement prediction process. In this embodiment, the expectation calculation unit 105 calculates the expectation of goal achievement for each index in % units. A specific example will be described below with a case where a goal is set for each fiscal year. In this goal achievement prediction process, the expectation calculation unit 105 calculates the performance value of each index up to the current time point using a calculation formula for each index defined in the second project definition information 4012. Then, the expectation calculation unit 105 predicts whether the goal will be achieved in the remaining period until the deadline (the end of the fiscal year in this example) from the progress of the performance value, and if the prediction result shows that the goal will not be achieved, an alarm is sent to the executing institution and the investment institution.

[0152] First, the expectation degree calculation unit 105 judges whether it is the start of the project (April in the case of a fiscal year) (S100). If it is the start of the project (S100: YES), the expectation degree calculation unit 105 sets a preset initial value (for example, 100%) as the expected value (S101), and ends this goal achievement prediction process.

[0153] On the other hand, if it is not the start of the project (S100: NO), the expectation calculation unit 105 calculates the expectation (unit: "%)" based on the remaining period until the deadline for achieving the goal (end of the project period) and the progress (slope) of the index. Specifically, the expectation calculation unit 105 first calculates the performance value of each index for each month from the start of the project to the current time (the most recent month in which the audit label was assigned) using a calculation formula for each index defined in the second project definition information 4012. Next, the expectation calculation unit 105 calculates the slope of the performance value of the index for a predetermined period (for example, one month). For example, when the expectation calculation unit 105 calculates the performance value of the index up to July, it calculates the slope of the performance value from April to May (for example, the value obtained by subtracting the performance value of April from the performance value of May), the slope of the performance value from May to June, and the slope of the performance value from June to July. Then, the expectation calculation unit 105 calculates the average value of the gradients of the performance values ​​(three gradients in the above example) (S102).

[0154] Next, the expectation calculation unit 105 calculates a first performance forecast value, which is a forecast value of the performance value of the index for this fiscal year at the end of the project, based on the average value of the slope calculated in S102 (S103). Specifically, the expectation calculation unit 105 assumes that the performance value of the index for the subsequent period will fluctuate based on the average value of the slope of the performance value, and calculates the first performance forecast value at the end of the project.

[0155] Next, the expectation calculation unit 105 compares the first actual performance forecast value for this year with the target value of the index defined in the second project definition information 4012, and determines whether the first actual performance forecast value will achieve the target (S104).

[0156] When the first performance forecast value achieves the target (S104: YES), the expectation calculation unit 105 sets the expectation to 100% (S105), and ends this target achievement forecast process.

[0157] On the other hand, if the first performance forecast value does not achieve the target (S104: NO), the expectation calculation unit 105 calculates the expectation based on the remaining period of the project. Specifically, first, the expectation calculation unit 105 determines whether the remaining period of the project is two-thirds (2 / 3) or more of the entire period (S106).

[0158] If the remaining period of the project is 2 / 3 or more of the total (until November if the project ends at the end of the fiscal year) (S106: YES), the expectation calculation unit 105 calculates the expectation using the following formula (2) (S107), and proceeds to processing of S111.

[0159] Expectation (%) = 100-(absolute value {target value-first actual forecast value} / target value x 100)…(2)

[0160] On the other hand, if the remaining period of the project is less than 2 / 3 of the total (if the project ends at the end of the fiscal year, it will be after December) (S106: NO), the expectation calculation unit 105 calculates the average value of the slopes of the performance values ​​in the most recent period (for example, the most recent three) (S108). For example, if it is December, the expectation calculation unit 105 calculates the average values ​​of the slopes of the performance values ​​from November to December, the slopes of the performance values ​​from October to November, and the slopes of the performance values ​​from September to October.

[0161] Next, the expectation calculation unit 105 calculates a second performance forecast value at the end of the project based on the average value of the gradient of the performance values ​​in the most recent period (S109).

[0162] Next, the expectation calculation unit 105 compares the second performance forecast value calculated in S109 with the target value of the index defined in the second project definition information 4012 to calculate the expectation (S110). Specifically, when the second performance forecast value achieves the target, the expectation calculation unit 105 sets the expectation to 90%. On the other hand, when the second performance forecast value does not achieve the target, and the second performance forecast value calculated in S109 is closer to the target value than the first performance forecast value calculated in S103, the expectation calculation unit 105 calculates the expectation using the following formula (3).

[0163] Expectation (%) = 80 - (absolute value {target value - second actual forecast value} / target value x 100) ... (3)

[0164] On the other hand, when the performance prediction value calculated in S109 does not achieve the target and the first performance prediction value calculated in S103 is closer to the target value than the second performance prediction value calculated in S109, the expectation calculation unit 105 calculates the expectation using the following formula (4).

[0165] Expectation (%) = 50 - (absolute value {target value - second actual forecast value} / target value x 100) ... (4)

[0166] Thereafter, the expectation calculation unit 105 sets whether or not an alarm will occur, and if an alarm will occur, the type of the alarm, based on the calculated expectation. Specifically, the expectation calculation unit 105 first determines whether or not one-fourth (1 / 4) of the entire period has passed since the start of the project (if the project is for each fiscal year, then after June) (S111).

[0167] If ¼ of the entire period has not yet elapsed since the start of the project (S111: NO), the expectation calculation unit 105 ends this goal achievement prediction process without outputting an alarm indicating that the goal has not been achieved.

[0168] On the other hand, when 1 / 4 of the entire period has passed since the start of the project (S111: YES), the expectation calculation unit 105 sets the type of alarm for failure to achieve the target (S112). Specifically, when the expectation is 70% or more and less than 100%, the expectation calculation unit 105 sets the type of alarm to a warning, and when the expectation is less than 70%, the expectation calculation unit 105 sets the type of alarm to a warning.

[0169] Next, the expectation degree calculation unit 105 refers to the first project definition information 4011 and sends an email of the set type of alarm to the email addresses of the user of the input account and the user of the viewing account (S113). Then, this goal achievement prediction process is terminated.

[0170] The above-mentioned method of calculating the expectation level, the switching of the calculation method depending on the remaining period, and the conditions for generating an alarm, as well as the registration and setting of the calculation method for the index value, may be set manually by a user with root authority when defining the project, or selected from existing calculation formulas.

[0171] When the goal achievement prediction process S8 is completed, the report creation unit 106 then determines whether it is time to report the project results to the investment institution (time to submit a performance report) (S9). In this embodiment, since the first project definition information 4011 defines that "the previous year's performance report is to be submitted once a year in April," the report creation unit 106 determines that the reporting time has arrived when all data from the previous year has been audited. If it is not time to report (S9: NO), the report creation unit 106 proceeds to the process of S11.

[0172] On the other hand, when it is time to report (S9: YES), the report creation unit 106 creates a performance report including the project performance figures and graphs showing goal achievement, etc., and discloses it to the investment institution (S10). At this time, the report creation unit 106 saves the created performance report in the report data area 406 of the storage unit 40.

[0173] (Performance report screen) FIG. 27 is a diagram showing an example of a performance report screen 2601. The performance report screen 2601 displays a performance report made public to the investment institution. Thus, a user of the investment institution who has a viewing account can view the performance report screen. The performance report screen 2601 includes a graph 2610 showing the progress of the performance value of the project indicator (in this example, the amount of CO2 reduction per sales amount) for each month, and a table 2620 showing the performance value of the project indicator for each month. The graph 2610 displays the target value together with the performance value, so that the user of the investment institution can easily confirm whether the performance value has achieved the target or not. In addition, the table 2620 displays the value of each variable item for calculating the indicator together with the performance value of the indicator, so that the user of the investment institution can analyze the factors behind the achievement or non-achievement of the target of the indicator by referring to the value of the variable item.

[0174] Next, the project definition unit 101 judges whether the calculation method or the goal of each index in the second project definition information 4012 has been updated (S11). When the second project definition information 4012 has been updated (S11: YES), the project definition unit 101 returns to the process of S3. As an example of updating the second project definition information 4012 during the project period by this path, for example, in the case of the CO2 reduction per sales amount of the index ID "KP1" in this embodiment, as a result of changing the power purchase plan that has been contracted so far and deciding to purchase power with less CO2 emissions, the variable ID "A" and the constant ID "a" may be deleted, and the variable ID "F" and the constant ID "f" may be newly added in the middle of the project. Furthermore, when the figures published by the Ministry of the Environment are used as the emission coefficient for calculating the CO2 emissions, it is customary to perform provisional calculations using the figures of the previous year until the figures of the relevant year are published, and then recalculate as the final values ​​at the time of publication, and the coefficients may change all at once. Of course, this is the case for the constant ID "f" when the constant item is changed together with the former variable item, but even when the latter constant values ​​are changed all at once, the audit 2209 of the constant audit data 4052 that was once audited will automatically become unaudited for all changed values, and the auditing organization will re-audit the updated values ​​in the audit support process S7.

[0175] On the other hand, if the second project definition information 4012 has not been updated (S11: NO), the viewing interface unit 303 executes a project status presentation process to present the project status to users of the investment institution who have a viewing account (S12), and then returns to the processing of S5.

[0176] <Project status display processing> 28 is a process flow diagram for explaining the details of the project status presentation process. In the project status presentation process, the viewing interface unit 303 presents data calculated by the expectation degree calculation unit 105 or the report creation unit 106 and stored in the storage unit 40 to users of investment institutions who have viewing accounts. The above-mentioned processes from S1 to S11 are executed only during the project period, but the project status presentation process of S12 can be executed even after the project period has ended, as long as the data is stored in the storage unit 40.

[0177] First, the viewing interface unit 303 accepts a login from a user of an investment institution who has a viewing account, and causes a viewing user interface screen to be displayed on the investment institution operation terminal 4 (S90).

[0178] Next, the viewing interface unit 303 causes the investment institution operating terminal 4 to display a project progress status confirmation screen 2810 that displays a list of projects that can be viewed using the account of the logged-in user of the investment institution (S91).

[0179] (Project progress confirmation screen) 29 is a diagram showing an example of a project progress status confirmation screen 2810. The project progress status confirmation screen 2810 displays a list of projects in a table format having items such as the name of the executing agency, the name of the project, the name of the indicator, and the goal achievement expectation. The goal achievement expectation is the expectation calculated by the expectation calculation unit 105 in the goal achievement prediction process of S8. In addition, if an alarm has occurred, information about the alarm (for example, the type of alarm) is also displayed in the goal achievement expectation.

[0180] Next, the viewing interface unit 303 receives a project selection input from the user (S92).

[0181] Next, when a project is selected by the user on the project progress status confirmation screen 2810, the viewing interface unit 303 causes the investment institution operation terminal 4 to display a status confirmation screen 2820 displaying the status of the project (S93).

[0182] The status confirmation screen 2820 has an area 2821 that displays, in a graph, the progress (intermediate progress) of the actual value of the index during the project period and the deviation state between the target value and the actual value. In the illustrated example, it also has an area 2822 that displays a graph comparing the progress of sales and CO2 emissions for the index "CO2 reduction per sales." In the graph displayed in the illustrated area 2822, a solid line 2823 indicates the progress of CO2 emissions, and a dashed line 2824 indicates the progress of sales.

[0183] Next, the viewing interface unit 303 determines whether or not an input to end viewing has been received from the user (S94). If the viewing interface unit 303 has not received an input to end viewing from the user (S94: NO), the process returns to S91. On the other hand, if the viewing interface unit 303 has received an input to end viewing from the user (S94: YES), the viewing interface unit 303 ends this project status presentation process.

[0184] In this way, by executing the project status presentation process during and after the project is completed and presenting the project progress status confirmation screen 2810 to the investment institution, the investment institution can report the project performance in real time. Also, the investment institution can check the project progress in real time.

[0185] The function of displaying the project progress status confirmation screen 2810 or the status confirmation screen 2820 allows the investment institution to grasp the progress of the project without waiting for the annual final report. In addition, for example, when production volume increases more than planned due to sudden demand and energy measures are difficult to implement, the executing institution needs to consult with the main bank or purchase emission rights from a financial institution, and the screen can be used as a basis for negotiation, which indirectly makes the execution of the project smoother. Therefore, the project progress status confirmation screen 2810 or the status confirmation screen 2820 can also be referenced by users of the executing institution.

[0186] As described above, the ESG project management system 1 of this embodiment includes a storage device 13 that stores project information in which project indicators for achieving targets regarding sustainability indicators and data items related to the project activities for calculating actual values ​​of the indicators are set, and a processing device 11 that executes a data acquisition process that reads the project information from the storage device 13 and acquires data for the data items in the project, and an audit support process that determines the possibility of fraud in the acquired data by analyzing the trends of the values ​​of each data, and outputs the determined possibility of fraud.

[0187] That is, the ESG project management system 1 of this embodiment automatically determines the possibility of fraud in data related to project activities in a project for achieving targets for sustainability-related indicators. This eliminates the need for the auditing institution to manually pick up data to be verified and consider a method for verifying the data in a sustainability-related project in which the auditing institution has many items to verify and the contents to be verified are complex. This reduces the labor and cost required for audit verification and makes the audit work more efficient. This allows the implementing institution to reduce the time required to obtain an audit certificate and quickly report to investors. In other words, the ESG project management system 1 of this embodiment can support the auditing of sustainability-related projects.

[0188] Furthermore, in the audit support process, the ESG project management system 1 of this embodiment compares acquired data with a predetermined threshold value to determine the possibility of fraud, and outputs the determined possibility of fraud.

[0189] In the case of ESG, for example, environmental data, the value of the acquired data is usually within the measurement range of a sensor or meter system, unless it is fraudulent. In addition, power value data acquired when a purchase contract is made, such as for purchasing electricity, usually falls within the 30-minute demand value that determines the basic fee. Thus, if ESG data is not within such a theoretically determined range, it is highly likely to have been generated or acquired fraudulently. Therefore, as described above, by comparing the acquired data with a predetermined threshold, theoretically impossible values ​​that can be derived from the contract contents or system specifications, etc., can be efficiently extracted as data that is highly likely to be fraudulent.

[0190] In addition, the ESG project management system 1 of this embodiment acquires time series data of data items in the project in the data acquisition process, and in the audit support process, determines the possibility of fraud by comparing the acquired data with data immediately before or after the acquired data, and outputs the determined possibility of fraud.

[0191] When measurements are taken continuously using a sensor or meter system, values ​​do not often change suddenly. Therefore, by comparing the acquired data with the data immediately before or immediately after, sudden values ​​that have changed suddenly can be efficiently extracted as data that is likely to be fraudulent. On the other hand, in the case of measurements that are close to natural phenomena such as green power generation, it is usually impossible for the power generation amount to be exactly the same as the previous day, and in such cases, there is a high possibility that the value has not been updated due to a communication problem in the meter system, or that an input error has occurred, such as the same value being obtained again. Therefore, by comparing the acquired data with the data immediately before or immediately after, such input errors can also be efficiently extracted as data that is likely to be fraudulent.

[0192] In addition, the ESG project management system 1 of this embodiment acquires time series data of data items in the project in a data acquisition process, and in an audit support process, determines the possibility of fraud by comparing the acquired data with data of the data item at an earlier time than the acquired data, and outputs the determined possibility of fraud.

[0193] Many ESG projects are planned over multiple years, and data is collected and compiled on a monthly basis. Furthermore, the electricity or gas consumption of an office building with a similar number of people and usage every year tends to be similar every year. For this reason, for example, by comparing the values ​​with the same month of the previous year, data that is likely to be fraudulent can be efficiently extracted.

[0194] Furthermore, in the audit support process, the ESG project management system 1 of this embodiment determines the possibility of fraud by comparing the acquired data with related data, which is data of other data items that have a predetermined correlation with the data item, and outputs the determined possibility of fraud.

[0195] In the case of ESG projects, there may be related data that is linked to the data of a data item, such as solar power generation or wind power generation and weather data. By comparing such related data with the data of a data item, data that is likely to be fraudulent can be efficiently extracted.

[0196] In addition, the ESG project management system 1 of this embodiment stores multiple methods for determining the possibility of fraud, and in the audit support process, accepts input from a user to select one or more methods for determining the possibility of fraud for a data item from the multiple stored methods, determines the possibility of fraud for the acquired data using the method selected by the user, and outputs the determined possibility of fraud.

[0197] With this configuration, users at the auditing institution can simply select the method appropriate for each data item, and the possibility of fraud will be automatically determined using the selected method, thereby reducing the effort required for audit verification.

[0198] In addition, the ESG project management system 1 of this embodiment stores at least one of the following methods: a first method of determining the possibility of fraud by comparing the acquired data with a predetermined threshold value; a second method of determining the possibility of fraud by comparing the acquired data with the data immediately before or after the acquired data; a third method of determining the possibility of fraud by comparing the acquired data with past data of the data item; and a fourth method of determining the possibility of fraud by comparing the acquired data with related data linked to the data item.

[0199] With this configuration, the audit institution user can select a method suitable for verifying a data item from among the first method (method 1), the second method (method 2), the third method (method 3 or method 4), or the fourth method (method 5, method 6, or method 7). This allows data verification to be performed using a method suitable for each data item, making it possible to more accurately extract possible fraud.

[0200] In addition, the ESG project management system 1 of this embodiment executes a goal achievement prediction process that calculates an actual value of an indicator using data of a data item, compares the calculated actual value with a target value of the indicator, predicts the possibility (expectation) of achieving the target value of the indicator in the project, and outputs the predicted possibility.

[0201] That is, the ESG project management system 1 of this embodiment outputs the progress of the project to see whether it is progressing smoothly to achieve the goal. This allows, for example, a user at an implementing institution to consider the project's activities by referring to the progress. Also, a user at an investment institution can use the project progress as a consideration for investment.

[0202] Furthermore, in the goal achievement prediction process, the ESG project management system 1 of this embodiment predicts the possibility of achieving the target value of the indicator by the end of the project based on the trend in the actual value of the indicator during the project period, the target value of the indicator, and the remaining period of the project, and sends an alarm based on the predicted possibility to an information processing device related to the implementing organization implementing the project or the investment organization investing in the project.

[0203] With this configuration, the user of the implementing institution or the user of the investment institution can know the outlook for whether the target of the index will be achieved by the end of the project. For example, the user of the implementing institution can refer to the alarm and review the project activities in order to achieve the target. Also, the user of the investment institution can refer to the alarm and review the investment or issue a warning to the implementing institution.

[0204] In addition, the ESG project management system 1 of this embodiment executes a project status presentation process that calculates the performance values ​​of indicators using data of data items audited by an auditing organization and outputs the trends in the performance values ​​of the indicators during the project period.

[0205] This allows users at the implementing institution or the investing institution to easily understand how the project is progressing or has progressed by referring to the trends in the actual values ​​of the indicators during the project period.

[0206] Furthermore, the ESG project management system 1 of this embodiment outputs the deviation state between the performance value of the index and the target value of the index in the project status presentation process.

[0207] This allows users at the implementing institutions or investing institutions to easily understand whether a project is progressing smoothly or not by referring to the deviation between the actual values ​​of indicators in the project and the target values ​​of the indicators.

[0208] In addition, the ESG project management system 1 of this embodiment executes an access right management process that grants input access rights to users of an implementing institution that implements the project, audit access rights to users of an auditing institution that audits the project, and viewing access rights to users of an investment institution that invests in the project; a setting process that accepts input of project information from an information processing device associated with a user who has input access rights and writes the input project information to the storage device 13; an audit execution process that accepts input of an audit label indicating that data of a data item has been audited from an information processing device associated with a user who has audit access rights and assigns the audit label to the data of the data item; and a notification process that outputs the data of the data item to which the audit label has been assigned to an information processing device associated with a user who has input or viewing access rights.

[0209] This allows project-related information to be shared among three parties - the implementing agency that carries out the sustainability project, the auditing agency that verifies the legitimacy of data related to the project's activities and provides audit certification, and the investment agency that invests in the project - according to their roles (access rights).

[0210] The present invention is not limited to the above-described embodiment, and can be implemented using any components without departing from the scope of the present invention. The above-described embodiments and modifications are merely examples, and the present invention is not limited to these contents as long as the features of the invention are not impaired. In addition, although various embodiments and modifications have been described above, the present invention is not limited to these contents. Other aspects conceivable within the scope of the technical idea of ​​the present invention are also included in the scope of the present invention.

[0211] For example, part of the hardware included in each device of this embodiment may be provided in another device.

[0212] Furthermore, each program of the ESG project management system 1 may be provided in another device, a certain program may be made up of multiple programs, or multiple programs may be integrated into one program. [Explanation of symbols]

[0213] 1:ESG project management system 2: Executing agency operation terminal 3: Audit agency operation terminal 4: Investment institution operation terminal 5: Data Management System 6: Public services 10: Results processing section 20: Audit Department 30: External interface section 40: Storage part 101: Project definition section 102: Access Rights Management Department 103: Data acquisition section 104: Counting section 105: Expectation level calculation part 106: Report Writing Department 201: Verification assistance setting section 202: Verification method storage section 203: Auxiliary data acquisition unit 204: Comparative Verification Department 205: Verification basis presentation section 206: Evidence Presentation Department 207: Audit data creation department 208: Audit label setting section 301: Input interface unit 302: Audit interface section 303: Viewing interface section 304: Local data acquisition interface unit 305: Public data acquisition interface unit 401: Project Information Area 402: Raw Data Area 403: Aggregated data area 404: Audit Support Information Area 405: Audit implementation information area 406: Report data area

Claims

1. A storage device that stores project information in which project indicators for achieving targets regarding sustainability indicators and data items related to the project activities for calculating the performance values ​​of the indicators are set; and a data acquisition process for reading the project information from the storage device and acquiring data of the data items in the project; an audit support process for determining the possibility of fraud in the acquired data by analyzing the tendency of the values ​​of each data, and outputting the determined possibility of fraud; A project management apparatus comprising a processing device that executes the above.

2. The processing device includes: In the audit support process, the acquired data is compared with a predetermined threshold value to determine the possibility of fraud, and the determined possibility of fraud is output. The project management apparatus according to claim 1 .

3. The processing device includes: In the data acquisition process, time series data of the data items in the project is acquired; In the audit support process, the acquired data is compared with data immediately before or immediately after the acquired data to determine the possibility of fraud, and the determined possibility of fraud is output. The project management apparatus according to claim 1 .

4. The processing device includes: In the data acquisition process, time series data of the data items in the project is acquired; In the audit support process, the acquired data is compared with data of the data item at an earlier timing than the acquired data, thereby determining the possibility of fraud and outputting the determined possibility of fraud. The project management apparatus according to claim 1 .

5. The processing device includes: In the audit support process, the acquired data is compared with related data, which is data of other data items having a predetermined correlation with the data item, to determine the possibility of fraud, and output the determined possibility of fraud. The project management apparatus according to claim 1 .

6. The storage device stores a plurality of methods for determining the possibility of fraud, The processing device includes: In the audit support process, an input is received from a user to select one or more methods for determining the possibility of fraud for the data item from a plurality of methods stored in the storage device, the possibility of fraud is determined for the acquired data using the method selected by the user, and the determined possibility of fraud is output. The project management apparatus according to claim 1 .

7. The storage device includes: The memory stores at least one of a first method for determining the possibility of fraud by comparing the acquired data with a predetermined threshold value, a second method for determining the possibility of fraud by comparing the acquired data with data at a timing immediately before or after the acquired data, a third method for determining the possibility of fraud by comparing the acquired data with data of the data item at a timing earlier than the acquired data, and a fourth method for determining the possibility of fraud by comparing the acquired data with related data, which is data of another data item having a predetermined correlation with the data item. The project management apparatus according to claim 6.

8. The processing device includes: a goal achievement prediction process for calculating an actual value of the indicator using data of the data item, and predicting the possibility of achieving the target value of the indicator in the project by comparing the calculated actual value with the target value of the indicator, and outputting the predicted possibility; The project management device according to claim 1 , further comprising:

9. The processing device includes: in the goal achievement prediction process, predicting the possibility of achieving the target value of the indicator by the end of the project based on the change in the actual value of the indicator during the project period, the target value of the indicator, and the remaining period of the project, and transmitting an alarm based on the predicted possibility to an information processing device related to an implementing organization implementing the project or an investing organization investing in the project. The project management apparatus according to claim 8.

10. The processing device includes: a project status presentation process for calculating a performance value of the index using the data of the data item and outputting a transition of the performance value of the index during the period of the project; The project management device according to claim 1 , further comprising:

11. The processing device includes: In the project status presentation process, a deviation state between the actual value of the index and the target value of the index is output. The project management apparatus according to claim 10.

12. The processing device includes: an access right management process for granting an input access right to a user of an implementing organization implementing the project, an audit access right to a user of an auditing organization auditing the project, and a viewing access right to a user of an investment organization investing in the project; a setting process of receiving input of the project information from an information processing device related to a user having access rights to the input, and writing the input project information into the storage device; an audit execution process that receives an input of an audit label indicating that the data of the data item has been audited from an information processing device related to a user having access rights to the audit, and assigns the audit label to the data of the data item; a notification process of outputting the data of the data item to which the audit label has been assigned to an information processing device related to a user who has the access right to input or view the data; The project management device according to claim 1 , further comprising:

13. An information processing device, a data acquisition process for reading project information from a storage device that stores project information in which project indicators for achieving targets regarding sustainability indicators and data items related to activities of the project for calculating actual values ​​of the indicators are set, and acquiring data on the data items in the project; and executing an audit support process for determining the possibility of fraud in the acquired data by analyzing the tendency of the values ​​of each data, and outputting the determined possibility of fraud. Project management methods.

14. In the information processing device, a data acquisition process for reading project information from a storage device that stores project information in which project indicators for achieving targets regarding sustainability indicators and data items related to activities of the project for calculating actual values ​​of the indicators are set, and acquiring data on the data items in the project; and executing an audit support process for determining the possibility of fraud in the acquired data by analyzing the tendency of the value of each data, and outputting the determined possibility of fraud. Project management program.

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