Information processing system, information processing method, and program

Abstract

To make it possible to manage the voucher related to calculation of greenhouse gas emissions.SOLUTION: An information processing system includes: an audit data storage unit which stores audit data indicating that an audit has been conducted for a financial statement related to accounting data; a database which stores information specifying basic data for calculating greenhouse gas emissions or information specifying the emissions, information specifying the accounting data, and information specifying the audit data, in association with each other; and an output unit which reads, from the database, and outputs information specifying accounting data corresponding to designated basic data or emissions, and the information specifying the audit data.SELECTED DRAWING: Figure 5

Description

[Technical field]

[0001] The present invention relates to an information processing system, an information processing method, and a program. [Background technology]

[0002] Emissions of carbon dioxide and other substances have been calculated (see Patent Document 1). [Prior art documents] [Patent documents]

[0003] [Patent Document 1] JP 2007-164754 A Summary of the Invention [Problem to be solved by the invention]

[0004] It is required to maintain evidence to verify the data on which emissions are calculated.

[0005] The present invention has been made in view of the above background, and aims to provide a technique capable of managing evidence related to the calculation of greenhouse gas emissions. [Means for solving the problem]

[0006] The main invention of the present invention for solving the above problems is an information processing system, an audit data storage unit that stores audit data indicating that an accounting audit has been conducted on financial statements related to the accounting data; a database that stores information specifying basic data for calculating greenhouse gas emissions or information specifying the emissions, information specifying the accounting data, and information specifying the audit data in association with each other; an output unit that reads out from the database information that identifies the accounting data corresponding to the designated basic data or the designated emission amount, and information that identifies the audit data, and outputs the information; The present invention is characterized by comprising:

[0007] Other problems and solutions disclosed in this application will be made clear in the description of the preferred embodiments of the invention and the drawings. Effect of the Invention

[0008] According to the present invention, evidence relating to the calculation of greenhouse gas emissions can be managed. [Brief description of the drawings]

[0009] [Figure 1] 1 is a diagram illustrating an example of the overall configuration of an information processing system according to an embodiment of the present invention. [Diagram 2] 2 is a diagram illustrating an example of a hardware configuration of a server device 2. FIG. [Diagram 3] FIG. 2 illustrates an example of a software configuration of the server device 2. [Figure 4] 4 is a diagram illustrating the flow of a process for calculating an emission amount in the information processing system according to the present embodiment. FIG. [Diagram 5] 10 is a diagram illustrating the flow of accounting data output processing in the information processing system of this embodiment. FIG. DETAILED DESCRIPTION OF THE PREFERRED EMBODIMENTS

[0010] <System Overview> An information processing system according to one embodiment of the present invention will be described below. The information processing system of this embodiment is intended to manage supporting data that certifies data used to calculate emissions of greenhouse gases such as carbon dioxide. In this embodiment, data that serves as supporting data is particularly managed that is included in accounting data. FIG. 1 is a diagram showing an example of the overall configuration of an information processing system according to this embodiment. The information processing system of this embodiment is configured to include a server device 2. The server device 2 is communicably connected to a user terminal 1 and an accounting system 3 via a communication network. The communication network is, for example, the Internet, and is constructed using a public telephone line network, a mobile phone line network, a wireless communication path, Ethernet (registered trademark), or the like.

[0011] The server device 2 is a computer that calculates greenhouse gas emissions. The server device 2 may be a general-purpose computer such as a workstation or a personal computer, or may be logically realized by cloud computing.

[0012] The user terminal 1 is a computer used by a user, such as a smartphone, a tablet computer, a personal computer, etc. The user operates the user terminal 1 to access the server device 2 and calculate the amount of greenhouse gas emissions.

[0013] The accounting system 3 is a computer system that manages accounting data. The accounting system 3 may be composed of one or more computers. In this embodiment, the accounting data may include so-called financial statement data and accounting record data that is the basis of the financial statements (such as voucher data, invoice data, contract data, general ledger data, and journal entry data). The accounting data may also include audit evidence data used in accounting audits. The accounting system 3 stores at least financial statement data, and can output financial statement data upon request.

[0014] <Server device 2> FIG. 2 is a diagram showing an example of the hardware configuration of the server device 2. Note that the illustrated configuration is an example, and other configurations may be used. The server device 2 includes a CPU 201, a memory 202, a storage device 203, a communication interface 204, an input device 205, and an output device 206. The storage device 203 is, for example, a hard disk drive, a solid state drive, or a flash memory that stores various data and programs. The communication interface 204 is an interface for connecting to the communication network 3, and is, for example, an adapter for connecting to Ethernet (registered trademark), a modem for connecting to a public telephone line network, a wireless communication device for wireless communication, a USB (Universal Serial Bus) connector or an RS232C connector for serial communication, etc. The input device 205 is, for example, a keyboard, a mouse, a touch panel, a button, a microphone, etc. that input data. The output device 206 is, for example, a display, a printer, a speaker, etc. that output data. Each functional unit of the server device 2 described below is realized by the CPU 201 reading a program stored in the storage device 203 into the memory 202 and executing it, and each storage unit of the server device 2 is realized as part of the storage area provided by the memory 202 and the storage device 203.

[0015] 3 is a diagram showing an example of the software configuration of the server device 2. The server device 2 includes an accounting data storage unit 231, an audit data storage unit 232, a corresponding database 233, an emission coefficient storage unit 234, an accounting data acquisition unit 211, a basic data acquisition unit 212, and an emission amount calculation unit 213.

[0016] The accounting data acquisition unit 211 acquires accounting data including basic data for calculating greenhouse gas emissions. The basic data can be, for example, at least one of an activity amount and an emission coefficient.

[0017] Accounting data related to activity amounts are, for example, accounting record data such as invoices, receipts, and contracts. Examples of accounting record data that serve as evidence for Scope 1 (direct emissions) of the GHG (Green House Gas) Protocol include receipts for refueling at gas stations and invoices for gas and coal. Examples of accounting record data that serve as evidence for Scope 2 (indirect emissions) include electricity receipts and contracts. Examples of accounting record data that serve as evidence for Scope 3 (emissions by related companies) for Category 1 (purchased goods and services) include purchase orders, invoices, contracts, and receipts for the procurement of raw materials and parts, or data and parts lists for procurement systems. It is also possible to use items included in financial statement data such as balance sheets and profit and loss statements as basic data instead of accounting record data, in which case the financial statement data can be the accounting data that corresponds to the basic data.

[0018] Furthermore, accounting data as evidence related to emission coefficients may include, for example, primary data on the emission intensity of raw materials obtained from suppliers (which may be data calculated independently by the supplier or may be data verified by a third party). For example, audit evidence data that is not included in accounting record data and is used in a carbon accounting audit may be considered as accounting data.

[0019] The accounting data may be, for example, a document such as a PDF file, or a structured file such as XML. The accounting data may also be image data.

[0020] The accounting data acquisition unit 211 can accept input of information identifying accounting data (for example, the accounting year and the name of the accounting data) from the user terminal 1, access the accounting system 3, transmit the information identifying the accounting data to the accounting system 3, and receive the accounting data returned from the accounting system 3. In addition, the accounting data acquisition unit 211 can, for example, accept uploading of accounting data from the user terminal 1, or acquire accounting data attached to messages such as emails and chat messages sent from the user terminal 1.

[0021] The accounting data acquisition unit 211 can register the acquired accounting data in the accounting data storage unit 231. Note that the accounting data acquisition unit 211 may access the accounting system 3 to acquire accounting data recorded in the accounting system 3 as necessary, rather than registering the data in the accounting data storage unit 231. When accounting data specified by the user terminal 1 is not registered in the accounting system 3, the accounting data acquisition unit 211 can register the accounting data received from the user terminal 1 in the accounting data storage unit 231.

[0022] The accounting data storage unit 231 stores accounting data. For example, the accounting data storage unit 231 can store accounting data in association with accounting data identification information that identifies the accounting data and a user ID that indicates the user who registered the accounting data. The accounting data identification information can be, for example, the accounting year and the name of the accounting data. The accounting data storage unit 231 can be implemented as a relational database or an object database, or can be implemented as a file system. When storing accounting data received from the user terminal 1 when the specified accounting data is not registered in the accounting system 3, the accounting data storage unit 231 will store accounting data that is not managed by the accounting system 3 (outside-system data).

[0023] The audit data storage unit 232 stores audit data indicating that an accounting audit has been conducted on financial statements related to the accounting data. The audit data may be, for example, data of an audit report prepared by an auditing corporation (such as an audit report in electronic data format or scanned data of a paper audit report). The audit data storage unit 232 may store the audit data in association with, for example, audit data identification information that identifies the audit data and a user ID that indicates a user. The audit data identification information may be, for example, a fiscal year. The audit data storage unit 232 may be implemented as a relational database, an object database, or the like, or may be implemented as a file system.

[0024] The correspondence database 233 stores information specifying the emission amount and information specifying the accounting data in association with each other. The correspondence database 233 can also store information specifying the audit data in association with each other. In this embodiment, the correspondence database 233 stores the emission amount specifying information, a basic data ID specifying the basic data (e.g., the content of the amount of activity), accounting data specifying information indicating the accounting data, and audit data specifying information specifying the audit data in association with each other. The emission amount specifying information can include time information such as the year, month, and day. The emission amount specifying information can also include information (e.g., a user ID) specifying the output entity (such as a company) of the greenhouse gas related to the emission. The emission amount specifying information can also include the product or service to be calculated.

[0025] The emission coefficient storage unit 234 stores the emission coefficient. The emission coefficient storage unit 234 can store the emission coefficient in association with information (basic data ID) that identifies the activity. The basic data ID can be, for example, the type of activity amount.

[0026] The basic data acquisition unit 212 acquires data (basic data) necessary for calculating emissions. The basic data can be, for example, an activity amount and an emission coefficient. In this embodiment, accounting data is acquired as the activity amount (the accounting data acquired by the accounting data acquisition unit 211 is read from the accounting data storage unit 231). The emission coefficient can be read from, for example, the emission coefficient storage unit 234. The emission coefficient may also be received from the user terminal 1.

[0027] The emission calculation unit 213 calculates the emission amount based on the basic data. In this embodiment, the emission calculation unit 213 can read out the activity amount included in the accounting data, perform unit conversion, and calculate the emission amount by multiplying the activity amount by the corresponding emission coefficient. In the case of the emission amount related to Scope 1, for example, the emission calculation unit 213 can calculate the emission amount by extracting the purchase price of the fuel from the accounting data related to the purchased fuel and multiplying the purchase price by the emission coefficient corresponding to the fuel. In addition, in the case of the emission amount related to Scope 2, the emission calculation unit 213 can calculate the emission amount by extracting the electricity charge from the accounting data related to the electricity among the utility bills, for example, and multiplying the electricity charge by the emission coefficient of the electricity. In addition, in the case of the emission amount related to Scope 3, the emission calculation unit 213 can calculate the emission amount related to the product by extracting the purchase price of the specific product from the accounting data related to the purchase of the product, for example, and multiplying the extracted purchase price by the emission coefficient corresponding to the product. In the case where the unit of the emission coefficient is different from the unit of the accounting data, the emission calculation unit 213 can perform unit conversion on the activity amount of the accounting data and then multiply the emission coefficient.

[0028] The emission output unit 214 outputs the calculated emission amount. For example, the emission output unit 214 may output the total value of all emissions, may output the total value of emissions for each scope according to the GHG Protocol, or may output the total value of emissions for each Scope 3 category.

[0029] The accounting data output unit 215 can output accounting data (or information identifying accounting data). The accounting data output unit 215 can accept designation of emission amount identifying information. For example, the accounting data output unit 215 can accept designation of time information such as a year, a month, or a day. The accounting data output unit 215 can also accept designation of a subject of emission in addition to or instead of the time information. The accounting data output unit 215 can also accept information identifying a product or service to be calculated in addition to or instead of the time information and / or the subject of emission. The accounting data output unit 215 can identify accounting data identifying information corresponding to the accepted emission amount identifying information from the correspondence database 233, and obtain accounting data identified by the identified accounting data identifying information from the accounting data storage unit 231 or the accounting system 3 and output the accounting data.

[0030] The accounting data output unit 215 can also output audit data in addition to or instead of the accounting data. The accounting data output unit 215 can identify audit data identification information corresponding to the received emission amount identification information from the corresponding database 233, and read out and output the audit data corresponding to the identified audit data identification information from the audit data storage unit 232.

[0031] For example, the accounting data output 215 can output accounting data and / or audit data in response to a request from a third-party certification body (audit body). Also, in response to a request from a user who calculates emissions related to the GHG Protocol, it can identify accounting data related to basic data that is the basis for calculating the emissions from the corresponding database 233, and transmit the identified accounting data together with the emissions to (the information processing device of) the third-party certification body.

[0032] Furthermore, the accounting data output unit 215 can also accept the designation of basic data in addition to the emission amount identifying information. In this case, the accounting data output unit 215 can identify accounting data identifying information and / or audit data identifying information corresponding to the emission amount identifying information and the basic data ID indicating the designated basic data from the corresponding database, and obtain and output accounting data and / or audit data corresponding to the identified accounting data identifying information and / or audit data identifying information.

[0033] <Operation> FIG. 4 is a diagram illustrating the flow of the emission amount calculation process in the information processing system of this embodiment.

[0034] The server device 2 acquires the accounting data specified by the user terminal 1 (S301). The server device 2 may, for example, accept the designation of accounting data from the user terminal 1 and access the accounting system 3 to acquire the specified accounting data, or may receive the accounting data from the user terminal 1. The server device 2 acquires the emission coefficient of the activity related to the accounting data (S302). The server device 2 may, for example, read out from the emission coefficient storage unit 234 the emission coefficient corresponding to the basic data ID indicating the activity related to the accounting data.

[0035] The server device 2 multiplies the amount of activity extracted from the accounting data by the emission coefficient to calculate the amount of emissions (S303). The server device 2 accepts input of audit data of financial statements related to the accounting data and registers it in the audit data storage unit 232 (S304). The server device 2 registers information that associates the amount of emissions, basic data, accounting data, and audit data in the correspondence database 233 (S305).

[0036] FIG. 5 is a diagram illustrating the flow of accounting data output processing in the information processing system of this embodiment.

[0037] The server device 2 receives emission amount identifying information from the user terminal 1 (S321), reads accounting data identifying information and audit data identifying information corresponding to the received emission amount identifying information from the corresponding database 233 (S322), and acquires and outputs accounting data and / or audit data identified by the read accounting data identifying information and / or audit data identifying information (S323). The accounting data is acquired, for example, by accessing the accounting system 3, and accounting data that cannot be acquired from the accounting system 3 can be acquired from the accounting data storage unit 231. The audit data can be acquired from the audit data storage unit 232.

[0038] As described above, the information processing system of this embodiment can manage accounting data and / or audit data related to basic data used to calculate greenhouse gas emissions in association with the emissions. Therefore, in the case of audits, third-party certification, etc., the emissions and accounting data and / or audit data corresponding to the basic data used to calculate the emissions can be easily presented.

[0039] Although the present embodiment has been described above, the above embodiment is intended to facilitate understanding of the present invention, and is not intended to limit the present invention. The present invention may be modified or improved without departing from the spirit of the present invention, and equivalents thereof are also included in the present invention.

[0040] For example, in the present embodiment, the system is a client-server system. However, the user terminal 1 may also have the functions of the server device 2.

[0041] <Disclosures> The present disclosure also includes the following configurations. [Item 1] an accounting data acquisition unit that acquires accounting data indicating basic data for calculating greenhouse gas emissions; an emission calculation unit that calculates the emission based on the basic data; a correspondence database that stores information specifying the basic data or the emission amount and information specifying the accounting data in association with each other; an accounting data output unit that receives a designation of information for identifying the basic data or information for identifying the emission amount, and reads out information for identifying the accounting data corresponding to the designated basic data or emission amount from the corresponding database, and outputs the information; An information processing system comprising: [Item 2] The information processing system according to item 1, The accounting data includes financial statement data, accounting record data, and audit evidence data; a storage unit for storing external data, which is data among the accounting data that is not recorded in an external accounting system; the accounting data output unit accesses the accounting system to acquire, among the designated basic data or the accounting data corresponding to the emission amount, those recorded in the accounting system, and acquires, among the designated basic data or the accounting data corresponding to the emission amount, those not recorded in the accounting system from the storage unit, and outputs the acquired accounting data; An information processing system comprising: [Item 3] The information processing system according to item 1, an audit data storage unit that stores audit data indicating that an accounting audit has been conducted on financial statements related to the accounting data; the correspondence database stores the information for identifying the basic data or the information for identifying the emission amount, the information for identifying the accounting data, and the information for identifying the audit data in association with each other; the accounting data output unit reads out, from the corresponding database, information for identifying the accounting data corresponding to the designated basic data or the designated emission amount and information for identifying the audit data, and outputs the information; An information processing system comprising: [Item 4] obtaining accounting data indicative of a base data for calculating greenhouse gas emissions; Calculating the emission amount based on the basic data; storing the information specifying the basic data or the information specifying the emission amount and the information specifying the accounting data in a database in association with each other; receiving a designation of information for identifying the basic data or information for identifying the emission amount, and reading out information for identifying the accounting data corresponding to the designated basic data or emission amount from the database and outputting the information; An information processing method characterized by being executed by a computer. [Item 5] obtaining accounting data indicative of a base data for calculating greenhouse gas emissions; Calculating the emission amount based on the basic data; storing the information specifying the basic data or the information specifying the emission amount and the information specifying the accounting data in a database in association with each other; receiving a designation of information for identifying the basic data or information for identifying the emission amount, and reading out information for identifying the accounting data corresponding to the designated basic data or emission amount from the database and outputting the information; A program for causing a computer to execute the following. [Explanation of symbols]

[0042] 1 User terminal 2. Server equipment

Claims

1. an audit data storage unit that stores audit data indicating that an accounting audit has been conducted on financial statements related to the accounting data; a database that stores information specifying basic data for calculating greenhouse gas emissions or information specifying the emissions, information specifying the accounting data, and information specifying the audit data in association with each other; an output unit that, when receiving designation of the information specifying the basic data or the information specifying the emission amount, reads out from the database and outputs the information specifying the accounting data and / or the information specifying the audit data corresponding to the received information; An information processing system comprising:

2. storing audit data in an audit data storage unit, the audit data indicating that an accounting audit has been conducted on financial statements related to the accounting data; a step of storing in a database information specifying basic data for calculating greenhouse gas emissions or information specifying the emissions, information specifying the accounting data, and information specifying the audit data in association with each other; When receiving designation of the information specifying the basic data or the information specifying the emissions, reading out from the database and outputting the information specifying the accounting data and / or the information specifying the audit data corresponding to the received information; An information processing method characterized by being executed by a computer.

3. storing audit data in an audit data storage unit, the audit data indicating that an accounting audit has been conducted on financial statements related to the accounting data; a step of storing in a database information specifying basic data for calculating greenhouse gas emissions or information specifying the emissions, information specifying the accounting data, and information specifying the audit data in association with each other; When receiving designation of the information specifying the basic data or the information specifying the emissions, reading out from the database and outputting the information specifying the accounting data and / or the information specifying the audit data corresponding to the received information; A program that causes a computer to execute the following.

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