Information processing method, information processing program, information processing device, and information processing system

Abstract

To provide an information processing method, an information processing program, an information processing device, and an information processing system which create XBRL (extensible business reporting language) data including financial data and non-financial data.SOLUTION: An information processing method executes processes of: acquiring financial data; acquiring non-financial data including carbon dioxide emissions; creating main data which are written in a markup language and which include the financial data and the non-financial data; creating definition data corresponding to the main data; and outputting disclosure data including the main data and the definition data. The method also executes processes of: acquiring financial definition data corresponding to the financial data; creating definition data on the basis of the acquired financial definition data; and outputting disclosure data including the main data and the definition data.SELECTED DRAWING: Figure 9

Description

[Technical Field]

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

[0002] Patent Document 1 discloses a corporate financial information database for comparative analysis of financial information between different industries. [Prior art document] [Patent documents]

[0003] [Patent Document 1] JP 2011-076557 A Summary of the Invention [Means for solving the problem]

[0004] An information processing method according to one aspect of the present invention acquires financial data, acquires non-financial data including carbon dioxide emissions, creates main data written in a markup language and including the financial data and the non-financial data, creates definition data corresponding to the main data, and outputs disclosure data including the main data and the definition data.

[0005] In the above information processing method, financial definition data corresponding to financial data is acquired, and the definition data is created based on the acquired financial definition data.

[0006] In the above information processing method, financial definition data corresponding to financial data is acquired, the definition data is created based on the acquired financial definition data and non-financial definition data corresponding to the non-financial data, and the non-financial data and the definition data are output.

[0007] In the above information processing method, the disclosure data is XBRL data, the main data is an instance document, and the definition data is a taxonomy.

[0008] In the above information processing method, an index value is calculated based on the financial data and the non-financial data, the index value is embedded in the main data, and calculation data including a method for calculating the index value is embedded in the definition data.

[0009] An information processing program according to one aspect of the present invention causes a computer to perform information processing to acquire financial data, acquire non-financial data including carbon dioxide emissions, create main data written in a markup language and including the financial data and the non-financial data, create definition data corresponding to the main data, and output disclosure data including the main data and the definition data.

[0010] An information processing device according to one aspect of the present invention is an information processing device having a control unit, which acquires financial data, acquires non-financial data including carbon dioxide emissions, creates main data written in a markup language and including the financial data and the non-financial data, creates definition data corresponding to the main data, and outputs disclosure data including the main data and the definition data.

[0011] An information processing system according to one embodiment of the present invention comprises a financial server that stores financial data, a non-financial server that stores non-financial data including carbon dioxide emissions, and an integrated server that acquires financial data from the tax server, acquires non-financial data from the non-financial server, creates main data written in a markup language and including the financial data and the non-financial data, creates definition data corresponding to the main data, and outputs disclosure data including the main data and the definition data.

[0012] The above summary of the invention does not list all of the features of the present invention, and subcombinations of these features may also be inventions. [Brief explanation of the drawings]

[0013] [Figure 1] FIG. 1 is an explanatory diagram illustrating an example of the configuration of a non-financial information disclosure system. [Figure 2] FIG. 2 is a block diagram showing the hardware configuration of a server. [Figure 3] FIG. 2 is a block diagram showing the hardware configuration of a user terminal. [Figure 4] FIG. 10 is an explanatory diagram illustrating an example of a user DB. [Figure 5] FIG. 2 is an explanatory diagram illustrating an example of a company DB. [Figure 6] FIG. 10 is an explanatory diagram showing an example of an individual item DB. [Figure 7] FIG. 1 is an explanatory diagram showing an example of a taxonomy DB. [Figure 8] FIG. 10 is an explanatory diagram illustrating an example of a non-financial DB. [Figure 9] 10 is a flowchart illustrating an example of a procedure for a disclosure data transmission process. [Figure 10] 10 is a flowchart illustrating another example of the procedure of the disclosure data transmission process. [Figure 11] 10 is a flowchart illustrating another example of the procedure of the disclosure data transmission process. [Figure 12] FIG. 10 is an explanatory diagram showing an example of a conversion information DB. [Figure 13] 10 is a flowchart illustrating an example of a procedure for data conversion processing. [Figure 14] 10 is a flowchart illustrating an example of a procedure for data conversion processing. [Figure 15] 10 is a flowchart illustrating an example of a procedure for an index definition process. [Figure 16] 10 is a flowchart illustrating an example of a procedure for an index definition process. [Figure 17] FIG. 10 is an explanatory diagram showing an example of an index definition screen. [Figure 18] FIG. 10 is an explanatory diagram showing an example of an index definition screen. DETAILED DESCRIPTION OF THE INVENTION

[0014] The present invention will be described below through embodiments of the invention, but the following embodiments do not limit the scope of the invention according to the claims. Furthermore, not all of the combinations of features described in the embodiments are necessarily essential to the solution of the invention.

[0015] Traditionally, XBRL (eXtensible Business Reporting Language) has been used as a description language for describing corporate financial statements and financial reports. Listed companies are required by the Financial Instruments and Exchange Act to prepare and disclose securities reports and other documents. Companies are required to submit disclosure documents such as securities reports written in XBRL using EDINET (Electronic Disclosure for Investors' NETwork), which is under the jurisdiction of the Financial Services Agency.

[0016] In recent years, corporate social responsibility has come under scrutiny, and companies are being asked to not only focus on short-term profits, but also to practice sustainable management, which aims for long-term growth and progress while coexisting with various stakeholders and the environment, including the Earth. The inclusion of non-financial information in the disclosure requirements of companies is being considered under IFRS (International Financial Reporting Standards). This situation has created a demand for information processing systems that can create XBRL data that includes both financial and non-financial data.

[0017] FIG. 1 is an explanatory diagram showing an example configuration of a non-financial information disclosure system. The non-financial information disclosure system 100 includes a server 1, a non-financial data management system 2, and a user terminal 3. The server 1, the non-financial data management system 2, and the user terminal 3 are connected to each other via a network N so that they can communicate with each other. An accounting system 4 is a system that handles financial accounting. The accounting system 4 provides financial information to the server 1 via the network N. A disclosure system 5 accepts XBRL data, such as securities reports written in XBRL, from the server 1. An example of the disclosure system 5 is EDINET.

[0018] Server 1 creates XBRL data including financial information obtained from accounting system 4 and non-financial information obtained from non-financial data management system 2, and transmits it to disclosure system 5. Server 1 is composed of a server computer, a workstation, a PC (Personal Computer), etc. Server 1 may also be composed of a multi-computer consisting of multiple computers, a virtual machine virtually constructed by software, or a quantum computer. The functions performed by server 1 may be distributed among multiple computers. Furthermore, the functions of server 1 may be realized by a cloud service.

[0019] The non-financial data management system 2 stores non-financial data such as carbon dioxide emissions and reductions of end users. End users are corporations, organizations, etc. For example, the non-financial data is related to sustainability. The non-financial data is categorized into governance, strategy, risk management, indicators, and goals. The indicators and goals include greenhouse gas emissions for each end user. The non-financial data is associated with identification information that uniquely identifies the end user, such as a user ID. Greenhouse gas emissions are, for example, carbon dioxide emissions. Carbon dioxide emissions include direct emissions, indirect emissions, and other indirect emissions. Greenhouse gas emissions may be derived by multiplying the usage of at least one of electricity, water, oil, and gas by a unit of consumption indicating the greenhouse gas emissions per unit of each usage.

[0020] Non-financial information may include information on human rights and disaster risk management measures related to the products and services a company handles. Human rights measures may indicate, for example, whether a company takes measures to prevent child labor in product manufacturing (including all processes related to product manufacturing, including not only the assembly of the product itself but also the assembly of the components that make up the product and the processing of the materials (including raw materials) that make up each component). Disaster risk measures may indicate whether a company takes measures to prevent a disaster from affecting product manufacturing. Financial or non-financial information may also include any other information that end-user companies want to request from their affiliated companies. For example, this information may include various types of damage-calculation-based environmental impact assessments; environmental information regarding product carbon footprints (climate change); natural resource information regarding biodiversity, land use, and raw material procurement; waste disposal information regarding hazardous substances, waste management, packaging materials, and home appliances; environmental information regarding chemical substances, air pollutants, water quality, and soil contamination; and other environmental information regarding technology, energy, noise, vibration, and odors. Regarding society, information may be included regarding human rights (child labor, forced labor, working hours, wages, labor rights, discrimination, etc.) related to human resources, labor management and health and safety, human capital, safety and quality related to product and service safety, safety of each substance, privacy and data security, relations with local communities, diversity, equity and inclusion, well-being and engagement, compliance and ethics, and other social information. Furthermore, regarding governance, information may be included regarding ethics and compliance with laws and regulations related to corporate behavior, anti-corruption, risk management, disaster prevention, tax transparency, and other governance information. Information regarding due diligence may also be included.

[0021] The non-financial information may include the following information on environmental impacts: amounts of substances such as by-products, NOx, SOx, BOD, and COD from the amounts of each of the above-mentioned uses, air pollution, indoor air pollution, hazardous chemicals, ozone layer depletion, acidification, noise, global warming, photochemical oxidants, eutrophication, resource consumption, ecotoxicity, fuel consumption, land use, and other impact areas, as well as human health through damage assessments, social estimates, biodiversity, and protected targets such as primary production, derived from the amounts of each of the above-mentioned uses using a basic unit that indicates the amount per unit of each use.

[0022] Direct emissions refer to carbon dioxide emissions (thousand t-CO2) that fall under Scope 1 of supply chain emissions. Indirect emissions refer to carbon dioxide emissions indirectly emitted through end users purchasing energy over a specified period (fiscal year, quarter, etc.). Indirect emissions refer to carbon dioxide emissions (thousand t-CO2) that fall under Scope 2 of supply chain emissions. Other indirect emissions refer to carbon dioxide emissions emitted through end user activities that are not included in Scope 1 direct emissions or Scope 2 indirect emissions. Other indirect emissions refer to carbon dioxide emissions (thousand t-CO2) that fall under Scope 3 of supply chain emissions.

[0023] Carbon dioxide reductions refer to the reduction in carbon dioxide emissions from the comparable period. Reductions may be shown for direct emissions, indirect emissions, and other indirect emissions. Non-financial data may include the percentage change in emissions (e.g., a 10% decrease from the previous year) rather than the reduction from the comparable period.

[0024] The user terminal 3 is a terminal used by an end user. In Fig. 1, two user terminals 3 are shown, but the number may be one or three or more.

[0025] 2 is a block diagram showing an example of the hardware configuration of the server 1. The server 1 includes a control unit 11, a storage unit 12, a communication unit 13, and a reading unit 14. Each component is connected by a bus B.

[0026] The control unit 11 has one or more arithmetic processing devices such as a CPU (Central Processing Unit), an MPU (Micro-Processing Unit), a GPU (Graphics Processing Unit), etc. The control unit 11 reads and executes a program 1P (program product) stored in the storage unit 12, thereby performing various information processing, control processing, etc. related to the server 1, and realizing functional units such as a first acquisition unit 111, a second acquisition unit 112, a main body creation unit 113, a definition creation unit 114, and an output unit 115. The first acquisition unit 111 acquires financial data. The second acquisition unit 112 acquires non-financial data including carbon dioxide emissions. The main body creation unit 113 creates main data written in a markup language and including the financial data and non-financial data. The definition creation unit 114 creates definition data corresponding to the main data. The output unit 115 outputs disclosure data including the main data and the definition data.

[0027] The storage unit 12 is configured with SRAM (Static Random Access Memory), DRAM (Dynamic Random Access Memory), flash memory, etc., or a hard disk or SSD (Solid State Drive), etc. The storage unit 12 temporarily stores data necessary for the control unit 11 to execute arithmetic processing. The storage unit 12 also stores a program 1P and various DBs (Databases) necessary for the control unit 11 to execute processing. The storage unit 12 stores a user DB 121, a company DB 122, an individual item DB 123, a taxonomy DB 124, and a non-financial DB 125. The various DBs, etc. stored in the storage unit 12 may be stored in a database server or cloud storage different from the server 1.

[0028] The communication unit 13 communicates with the non-financial data management system 2 and the user terminal 3 via the network N. In addition, the control unit 11 may use the communication unit 16 to download the program 1P from another computer via the network N or the like and store it in the storage unit 12.

[0029] The reading unit 14 reads portable storage medium 1a including CD (Compact Disc)-ROM and DVD (Digital Versatile Disc)-ROM. The control unit 11 may read the program 1P from the portable storage medium 1a via the reading unit 14 and store it in the storage unit 12. Alternatively, the control unit 11 may download the program 1P from another computer via a network N or the like and store it in the storage unit 12. Furthermore, the control unit 11 may read the program 1P from a semiconductor memory (not shown).

[0030] 3 is a block diagram showing the hardware configuration of a user terminal. The user terminal 3 is composed of a notebook computer, a panel computer, a tablet computer, a smartphone, etc. The user terminal 3 includes a control unit 31, a storage unit 32, a communication unit 33, an input unit 34, and a display unit 35. Each component is connected by a bus B.

[0031] The control unit 31 has one or more arithmetic processing units such as a CPU, an MPU, a GPU, etc. The control unit 31 provides various functions by reading and executing a program 3P (program, program product) stored in the storage unit 32.

[0032] The storage unit 32 is configured with SRAM, DRAM, flash memory, etc., or a hard disk, SSD, etc. The storage unit 32 temporarily stores data necessary for the control unit 31 to execute arithmetic processing. The storage unit 32 also stores the program 3P and various DBs necessary for the control unit 31 to execute processing. The various DBs, etc. stored in the storage unit 32 may be stored in a database server or cloud storage.

[0033] The communication unit 33 communicates with the server 1 via the network N. The control unit 31 may also use the communication unit 33 to download the program 3P from another computer via the network N or the like and store it in the storage unit 32.

[0034] The input unit 34 is a keyboard and a mouse. The display unit 35 includes a liquid crystal display panel or an organic EL (electroluminescence) display panel, etc. The display unit 35 displays financial data, non-financial data, and disclosure data including these data output by the server 1. The input unit 34 and the display unit 35 may be integrated to form a touch panel display. The user terminal 3 may display on an external display device.

[0035] Next, we will explain the databases used by the non-financial information disclosure system 100. Figure 4 is an explanatory diagram showing an example of a user DB. The user DB 121 stores information about end users. For example, this includes a company's financial officer or sustainability officer. The user DB 121 includes a user ID column, a name column, and a company ID column. The user ID column stores a user ID that can uniquely identify the end user. The name column stores the name of the end user. The company ID column stores the company ID of the company to which the end user belongs. If the end user belongs to an organization or group other than a company, the company ID column stores an ID that can uniquely identify the organization or group.

[0036] FIG. 5 is an explanatory diagram showing an example of a company DB. The company DB 122 stores information about organizations and groups such as companies. The company DB 122 includes a company ID, a name column, a type column, a listing column, a linked / unlinked column, a securities code column, a corporate number column, and a submitter code column. The company ID column stores an ID that can uniquely identify an organization or group such as a company. Hereinafter, a company will be considered as an example of an organization or group, and the ID will be referred to as a company ID. The following description will be given assuming that the organization or group is a company. The name column stores the name of the company. The type column stores the type of company. For example, for a Japanese company, the type column stores "domestic corporation." The listing column stores whether the company's shares are listed. The linked / unlinked column stores whether the company has consolidated subsidiaries. The securities code column stores the securities code if the company's shares are listed. The corporate number column stores the corporate code assigned by the National Tax Agency. The submitter code column stores the submitter code assigned by a disclosure system 5 such as EDINET.

[0037] FIG. 6 is an explanatory diagram showing an example of an individual item DB. The individual item DB 123 stores the correspondence between the item names disclosed by a company, particularly for non-financial data, and the standard item names (standard item names) defined by the disclosure system 5. The individual item DB 123 includes a company ID column, a number column, an item column, and a standard item column. The company ID column stores the company ID. The number column stores a number for identifying the item, for example, a sequential number. The item column stores the item names used by the company. The standard item column stores the standard item names defined by the disclosure system 5. When a company discloses an item of non-financial data that is not included in the standard items, a value is set in the item column, but the standard item column does not need to have a value. Note that while the item names and standard item names are written in Japanese in FIG. 6, they may also be written in Roman characters.

[0038] Figure 7 is an explanatory diagram showing an example of a taxonomy DB. The taxonomy DB 124 stores information on taxonomies used by companies (submitter taxonomies). The taxonomy DB 124 includes a company ID column, a TX code column, a name column, a reference column, and a namespace URI column. The company ID column stores the company ID. The TX code column stores the TX code that can uniquely identify a taxonomy. The TX code only needs to be a unique value in the non-financial information disclosure system 100. The name column stores the name of the taxonomy. The reference column stores the name of the taxonomy (reference taxonomy) referenced by the submitter taxonomy, etc. The namespace URI column stores the namespace URI of the reference taxonomy.

[0039] Figure 8 is an explanatory diagram showing an example of a non-financial DB. The non-financial DB 125 stores non-financial data of companies. The non-financial DB 125 includes a company ID column, a CO2 emissions column, a scope 1 column, a scope 2 column, and a scope 3 column. The company ID column stores company IDs. The CO2 emissions column stores the total absolute amount for a company over a specified period. The total absolute amount is the sum of Scope 1 emissions, Scope 2 emissions, and Scope 3 emissions. The scope 1 column stores Scope 1 emissions. The scope 2 column stores Scope 2 emissions. The scope 3 column stores Scope 3 emissions by category. The scope 3 column includes a category 1 column, a category 2 column, ..., and a category 15 column. The category 1 column stores Category 1 emissions. The category 2 column stores Category 2 emissions. The same applies below, and the category 15 column stores Category 15 emissions. The unit of emissions is thousand t-CO2, as mentioned above. The non-financial DB 125 does not store the calculation period for the emissions, as it is intended to acquire and store the latest data for disclosure from the non-financial data management system 2. The non-financial DB 125 may store the calculation period.

[0040] Next, we will explain the information processing performed by the non-financial information disclosure system 100. First, we will explain the processing (disclosure data transmission processing) of creating disclosure data including financial data and non-financial data and transmitting it to the disclosure system 5. In this specification, we will explain three patterns of disclosure data transmission processing.

[0041] FIG. 9 is a flowchart showing an example of the disclosure data transmission process. FIG. 9 illustrates the disclosure data transmission process of Pattern 1. When the disclosure data transmission process is initiated, the company ID of the target company is provided to the server 1 via an argument or the like. The control unit 11 of the server 1 acquires financial data for the target company from the accounting system 4 (Step S1). It is assumed that the financial data is not in XBRL format. The financial data may be acquired by file transfer using FTP (File Transfer Protocol) or via a Web API (Web Application Programming Interface). Alternatively, the end user may access the server 1 via the user terminal 3 and input the data. The control unit 11 acquires non-financial data (Step S2). The control unit 11 searches the non-financial DB 125 using the company ID as a search key to acquire the non-financial data. If the search does not return any hits, the control unit 11 may acquire the non-financial data from the non-financial data management system 2. The control unit 11 creates a taxonomy (Step S3). The control unit 11 creates a taxonomy corresponding to the acquired financial and non-financial data. The control unit 11 references the taxonomy DB 124 and uses an import statement to read the base taxonomy. It also sets a reference to link information using XLink. It also references the individual item DB 123. If an item needs to be added to the base reference taxonomy, it adds the item to the taxonomy and sets the corresponding name link, display link, calculation link, and definition link. The control unit 11 then completes the submitter taxonomy. The control unit 11 creates XBRL data for disclosure (step S4). The control unit 11 creates an instance document based on the created taxonomy. In doing so, it references the individual item DB 123 and reinterprets items as necessary. The control unit 11 creates an instance document by tagging the values ​​of each data item included in the non-financial data. The control unit 11 creates XBRL data for disclosure that includes the submitter taxonomy and the instance document. The control unit 11 then sends the XBRL data to the disclosure system 5 (step S5), completing the process.It is assumed that the individual item DB 123 contains all items to be disclosed, i.e., all items that the disclosure system 5 requests to be disclosed. However, if a data item defined in the reference taxonomy is not stored in the non-financial DB 125, the control unit 11 may perform processing such as displaying a warning on the user terminal 3 or making a request to the non-financial data management system 2. Similarly, for financial data, if a data item is defined in the taxonomy but is not included in the financial data that has already been acquired, the control unit 11 acquires the data item from the accounting system 4.

[0042] In the disclosure data processing of Pattern 1 shown in Figure 9, Server 1 is responsible for creating the taxonomy and the instance documents, so even companies that use accounting systems 4 that cannot create financial data in XBRL format can create disclosure data in XBRL format that includes financial data and non-financial data.

[0043] FIG. 10 is a flowchart showing an example of the disclosure data transmission process. FIG. 10 shows the disclosure data transmission process of Pattern 2. As in Pattern 1, the company ID of the company to be processed is assumed to be provided to the server 1 via an argument or the like. The control unit 11 of the server 1 acquires financial XBRL data, which describes financial data disclosed by the company in XBRL format, from the accounting system 4 (Step S11). The control unit 11 references the individual item DB 123 and acquires non-financial data items disclosed by the company (Step S12). The control unit 11 acquires non-financial data from the non-financial DB 125 (Step S13). The control unit 11 determines whether all the non-financial data items acquired in Step S12 are included in the non-financial data acquired in Step S13 and whether there are any missing items (Step S14). If the control unit 11 determines that there are no missing items (NO in Step S14), the control unit 11 proceeds to Step S15. If the control unit 11 determines that there are missing items (YES in Step S14), the control unit 11 requests the missing data (Step S19). The control unit 11 requests the missing data from the non-financial data management system 2. Alternatively, the control unit 11 sends an email or push notification to the end user, requesting them to enter or import the missing items. The control unit 11 acquires the missing data (step S20). The control unit 11 creates an instance document in XBRL format (step S15). The control unit 11 creates the instance document from the non-financial data. In doing so, the control unit 11 references a non-financial data taxonomy prepared for each company. This taxonomy is stored, for example, in the taxonomy DB 124. The control unit 11 combines the created instance document with the instance document included in the financial XBRL data to create an instance document including financial data and non-financial data. The control unit 11 reconstructs the taxonomy included in the financial XBRL data and the taxonomy of the non-financial data into a single taxonomy (step S16). The control unit 11 creates XBRL data for disclosure that includes the instance document and the taxonomy (step S17). The control unit 11 transmits the disclosure XBRL data to the disclosure system 5 (step S18), and ends the process (step S18).

[0044] 10, the server 1 obtains financial data in XBRL format from the accounting system 4, adds non-financial data to the instance document, and reconfigures the taxonomy to include definitions of the non-financial data, making it possible to create disclosure data that includes non-financial data while making use of the XBRL format data created by the accounting system 4. Note that the control unit 11 of the server 1 may not send the XBRL data for disclosure directly to the disclosure system 5, but may instead send it to another server or system, and the other server or system may then send it to the disclosure system 5.

[0045] FIG. 11 is a flowchart showing an example of the disclosure data transmission process. FIG. 11 shows the disclosure data transmission process of Pattern 3. As in Patterns 1 and 2, the company ID of the company to be processed is provided to the server 1 by an argument or the like. The control unit 11 of the server 1 references the individual item DB 123 and acquires the non-financial data items to be disclosed by the company (Step S31). The control unit 11 acquires the non-financial data from the non-financial DB 125 (Step S32). The control unit 11 determines whether all the non-financial data items acquired in Step S31 are included in the non-financial data acquired in Step S32 and whether there are any missing items (Step S33). If the control unit 11 determines that there are no missing items (NO in Step S33), it proceeds to Step S36. If the control unit 11 determines that there are missing items (YES in Step S33), it requests the missing data (Step S34). The details of Step S34 are the same as those of Step S19 described above. The control unit 11 acquires the missing data (Step S35). The control unit 11 acquires a taxonomy for the non-financial data (step S36). If a taxonomy for each company has been stored in advance in the taxonomy DB 124, the control unit 11 acquires it from the taxonomy DB 124. If a taxonomy has not been created in advance, the control unit 11 acquires information on a reference taxonomy from the taxonomy DB 124 and creates a taxonomy from the reference taxonomy and the non-financial data to be disclosed. The control unit 11 creates non-financial XBRL data including an instance document in XBRL format and the taxonomy (step S37). The control unit 11 transmits the non-financial XBRL data to another system, such as the accounting system 4, which creates the disclosure data (step S38), and ends the process. As with pattern 1, if a data item defined in the reference taxonomy as an item that the disclosure system 5 is requesting to be disclosed is not stored in the non-financial DB 125, the control unit 11 may perform processing such as displaying a warning to that effect on the user terminal 3 or requesting the data item from the non-financial data management system 2.

[0046] In the disclosure data transmission process of pattern 3 shown in FIG. 12 , server 1 creates non-financial data and its taxonomy, and then creates and transmits non-financial XBRL data including the non-financial data and the taxonomy. This makes it possible for even accounting systems 4 and the like that do not handle non-financial data to create disclosure XBRL data including financial data and non-financial data and transmit it to disclosure system 5. While the taxonomy for non-financial data is created by server 1, it may also be created by accounting systems 4 and the like that are responsible for transmitting the disclosure XBRL data to disclosure system 5. In this case, control unit 11 of server 1 acquires the taxonomy for non-financial data from accounting systems 4 and the like, and acquires the necessary non-financial data from non-financial DB 125 in accordance with the acquired taxonomy. In this case, control unit 11 refers to individual item DB 123 or conversion information DB 126 (described later) as necessary to determine the correspondence between the items defined in the taxonomy and the items stored in non-financial DB 125. When obtaining a taxonomy of non-financial data from an accounting system 4 or the like, the control unit 11 of the server 1 may send only the instance document created in accordance with the taxonomy, rather than sending the non-financial XBRL data including the taxonomy to the accounting system 4.

[0047] The above explanation is based on the assumption that the configuration includes the non-financial data management system 2 and the accounting system 4 in addition to the server 1, but this is not limited to this. The server 1 may also have the functions of the non-financial data management system 2. Alternatively, the server 1 may have the functions of the accounting system 4. Furthermore, the server 1 may have the functions of the non-financial data management system 2 and the accounting system 4. Changing the configuration can simplify the disclosure data transmission process, but as this is within the scope of understanding of a person skilled in the art, explanation will be omitted.

[0048] In the disclosure data processing of patterns 1 to 3 described above, Inline XBRL data may be created and stored in storage unit 12 before creating disclosure XBRL data. This is because it is relatively easy to create disclosure XBRL data and display HTML data from Inline XBRL data. After creating the Inline XBRL data, it is desirable to send the display HTML data to user terminal 3 and have the end user confirm the contents. In the case of pattern 1 or 2, after the end user confirms and sends approval to server 1, disclosure XBRL data is created from the Inline XBRL data and sent to disclosure system 5. In the case of pattern 3, after the end user confirms and sends approval to server 1, non-financial XBRL data is created from the Inline XBRL data and sent to accounting system 4, etc.

[0049] (Multi-report function) Disclosure data in XBRL format includes taxonomies, which are data definition information, so if the disclosure recipients accept XBRL format data, it is possible to submit disclosure data to a variety of recipients by replacing the taxonomy. Below, we will explain the multi-report function, which creates data in formats for multiple disclosure recipients.

[0050] FIG. 12 is an explanatory diagram showing an example of a conversion information DB. The conversion information DB 126 stores the correspondence between elements (data items) between different taxonomies. The conversion information DB 126 includes a section number column, a header column, an SSBJ column, a TDnet column, an IFRS S2 column, and an ESRS column. The section number column stores a number for identifying an element, such as a sequential number. The header column stores a name (heading) that indicates the content of the element. For example, the heading is the name used in EDINET. The SSBJ column stores information on elements in the SSBJ standards. The SSBJ standards are standards created by the Sustainability Standards Board of Japan (SSBJ), an internal organization of the Financial Accounting Standards Foundation. The TDnet column stores information on elements in the TDnet (Timely Disclosure network). The IFRS S2 column stores information on elements in IFRS S2. IFRS stands for International Financial Reporting Standards. IFRS S2 is a climate-related disclosure standard established by the International Sustainable Business Bureau (ISSB), organized by the IFRS Foundation. The ESRS column stores information about elements in ESRS. ESRS stands for European Sustainability Reporting Standards. ESRS is being developed by the European Financial Reporting Advisory Group (EFRAG). The SSBJ, TDnet, IFRS S2, and ESRS columns each contain a Name, Requirement, and Language column. The Name column stores the element name in each standard. The Requirement column stores whether or not the element is required to be disclosed in each standard. For example, ◯ indicates that disclosure is required, and × indicates that disclosure is not required. The Language column stores the language required for the instance document to be written in each standard. JP indicates Japanese, and EN indicates English. FR is for French, and DE is for German.Figure 12 only shows the SSBJ column, TDnet column, IFRS S2 column, and ESRS column, but it is also possible to store information on elements in IFRS S1, the climate-related disclosure regulations established by the SEC (US Securities and Exchange Commission), the framework established by the TNFD (The Taskforce on Nature-related Financial Disclosures), the international standards and information disclosure framework for sustainability established by the GRI (Global Reporting Initiative), the EU's CSRD (Corporate Sustainability Reporting Directive), etc., information on elements in response data to a survey conducted by the CDP (Carbon Disclosure Project), and information on elements in eTax.

[0051] Although FIG. 12 shows only element information, schema information such as vocabulary schema and role type schema, as well as conversion information regarding label links, display links, definition links, calculation links, reference links, etc., are stored in the conversion information DB 126 as needed.

[0052] 13 and 14 are flowcharts showing an example of the procedure for data conversion processing. The following explanation will be given for the case of converting already-created XBRL data. The end user operates the user terminal 3 and selects data conversion from the operation menu of the non-financial information disclosure system 100. The end user configures conversion settings, including settings for the source data and the destination format. The control unit 31 of the user terminal 3 acquires the conversion settings (step S51). The control unit 31 transmits the conversion settings to the server 1 (step S52). The control unit 11 of the server 1 receives the conversion settings (step S53). The control unit 11 acquires the source data in accordance with the conversion settings (step S54). The control unit 11 acquires conversion information from the conversion information DB 126 in accordance with the conversion settings (step S55). The control unit 11 determines whether translation of the instance document is required based on the conversion information (step S56). If the control unit 11 determines that conversion is not required (NO in step S56), the process proceeds to step S58. If control unit 11 determines that conversion is necessary (YES in step S56), it translates the instance document (step S57). When translating the instance document, it updates the language tag as necessary. Control unit 11 converts the instance document into the destination format based on the conversion information (step S58). At this time, it stores elements that are required for the destination data but are not included in the source data (missing elements). Control unit 11 determines whether there are any missing elements (step S59). If control unit 11 determines that there are no missing elements (NO in step S59), it proceeds to step S61. If control unit 11 determines that there are missing elements (YES in step S59), it obtains the values ​​of the missing elements (missing data) (step S60). Control unit 11 embeds the missing data in the instance document and creates the instance document (step S61). If the missing data includes a description in natural language, control unit 11 translates the missing data and then creates the instance document.

[0053] 14, the control unit 11 creates a taxonomy corresponding to the instance document (step S62). The control unit 11 creates XBRL data including the instance document and the taxonomy (step S63). The control unit 11 stores the XBRL data in the storage unit 12 or the like (step S64). The control unit 11 sends a link from which the XBRL data can be downloaded to the user terminal 3 (step S65). The control unit 31 of the user terminal 3 receives and displays the link (step S66). The end user selects the link on the user terminal 3. The control unit 31 of the user terminal 3 sends a request (step S67). The control unit 11 of the server 1 receives the request (step S68). The control unit 11 sends the XBRL data to the user terminal 3 (step S69). The control unit 31 of the user terminal 3 receives the XBRL data and stores it in the storage unit 32 (step S70). The data conversion process then ends. The end user sends the XBRL data to the submission destination.

[0054] The multi-report function provides the following benefits: By storing the differences between multiple taxonomies in the conversion information DB 126, it becomes possible to convert the originally created XBRL data into another format. Note that the source XBRL data may be created from inline XBRL data stored in the storage unit 12.

[0055] (An example of missing data) Below are some specific examples of data that may be missing during data conversion due to differences in disclosure standards for non-financial data. The following explanations are due to the differences between the disclosure standards under IFRS S2 and the SSBJ standards (exposure draft released on March 29, 2024).

[0056] IFRS S2 does not require disclosure of the total sum of the absolute totals of Scope 1, Scope 2, and Scope 3, so when converting XBRL data in accordance with IFRS S2 to XBRL data in accordance with the SSBJ standards, the total value of the absolute total may be insufficient. In this case, add the total value of the absolute total as an element and add a calculation link to the taxonomy to calculate the total value.

[0057] IFRS S2 does not have any specific requirements for measuring greenhouse gas emissions using methods other than the GHG Protocol (2004), but the SSBJ Standards have the following requirements: If an entity chooses to measure greenhouse gas emissions using methods other than the GHG Protocol (2004) and the greenhouse gas emissions measured using methods other than the GHG Protocol (2004) are material, it must disclose not only its greenhouse gas emissions but also a breakdown of those emissions separated into (1) greenhouse gas emissions measured using the GHG Protocol (2004) and (2) greenhouse gas emissions measured using methods other than the GHG Protocol (2004). When converting XBRL data in accordance with IFRS S2 to XBRL data in accordance with the SSBJ Standards, the breakdown of (1) and (2) above must be added as elements, and a calculation link indicating that the total emissions value can be calculated from (1) and (2) must be added to the taxonomy.

[0058] IFRS S2 and the SSBJ Standards require that Scope 3 greenhouse gas emissions be disclosed by disaggregating them into categories relevant to the reporting company's activities in accordance with the Scope 3 categories described in the Greenhouse Gas Protocol Corporate Value Chain (Scope 3) Standard (2011). The SSBJ Standards further stipulate that if Scope 3 greenhouse gas emissions measured using a methodology other than the GHG Protocol (2004) cannot be disclosed by disaggregating them into categories relevant to the reporting company's activities, the names of the Scope 3 categories in the Scope 3 Standard (2011) that are relevant to the reporting company must be disclosed. When converting XBRL data in accordance with IFRS S2 to XBRL data in accordance with the SSBJ Standards, if Scope 3 emissions cannot be disclosed by disaggregating them into categories and values ​​disaggregated by category are not included, the names of the relevant categories must be obtained.

[0059] Regarding internal carbon pricing, the SSBJ standards also have requirements that IFRS S2 does not have, so when converting XBRL data in accordance with IFRS S2 to XBRL data in accordance with the SSBJ standards, there is a possibility that missing data will occur. Details are omitted here.

[0060] (Indicator calculation function) By collecting financial and non-financial data, it is possible to calculate an index to evaluate emissions. For example, by dividing the total absolute amount of carbon dioxide emissions by operating profit, it is possible to determine the amount of emissions per yen of operating profit. By calculating this index value for each business sector, it becomes possible to understand the issues facing each business sector. For example, in business sectors where this index value is high and operating profits are low, it is possible to consider downsizing or withdrawal, and in business sectors where this index value is low and operating profits are high, it is possible to set goals of reducing emissions while increasing sales.

[0061] (Disclosure item selection function) Regarding disclosure items, there are some items that companies can choose to disclose from among multiple items. For such items, it is desirable that end users be able to select whether or not to include them in the document. Examples are shown below.

[0062] Regarding Scope 2 greenhouse gas emissions, the SSBJ Standards require disclosure of either (1) or (2) below. (1) If a company has contractual instruments, information about those instruments that is necessary to understand the company's Scope 2 greenhouse gas emissions. (2) Market-based Scope 2 greenhouse gas emissions. In contrast, IFRS S2 makes (1) optional. If a company is able to disclose information on (1) and (2), it is desirable that when preparing disclosure data in accordance with IFRS S2, the company be able to choose whether or not to include (1) in the disclosure data. When preparing disclosure data in accordance with the SSBJ Standards, it is desirable that the company be able to choose whether to disclose only (1) or (2), or both.

[0063] The requirements for financed emissions include: If an entity is involved in asset management, commercial banking, or insurance activities, IFRS S2 requires it to disclose additional information about its Category 15 greenhouse gas emissions or emissions related to the entity's investments (financed emissions). If an entity has both sets of data, it should be able to choose whether to disclose one or both.

[0064] The SSBJ Standards require disclosure of additional information about financed emissions. Therefore, if the XBRL data in accordance with IFRS S2 only includes a company's greenhouse gas emissions in Category 15, the additional information about financed emissions will need to be obtained as missing data in order to prepare XBRL data in accordance with the SSBJ Standards.

[0065] There are other similar differences in the standards regarding climate-related risks and opportunities, assets or business activities vulnerable to climate-related physical risks, assets or business activities aligned with climate-related opportunities, and compensation, but these will not be explained here.

[0066] (Indicator definition function) The following describes an index definition function that enables an end user to create indexes to be calculated using the index calculation function described above. Figures 15 and 16 are flowcharts showing an example of the index definition process. The end user operates the user terminal 3 and selects index definition from, for example, an operation menu. In response to the user's operation, the control unit 31 of the user terminal 3 sends a request for an index definition setting screen to the server 1 (step S81). The control unit 11 of the server 1 receives the request (step S82). The control unit 11 creates a setting screen (step S83). The control unit 11 creates a setting screen that includes an index definition section containing financial data items, such as account items, that can be used to calculate the index, and non-financial data items, such as carbon dioxide emissions, and a position definition section that specifies where in the instance document the defined index should be inserted. The available financial and non-financial data items are extracted from the taxonomy used by the end user on an ongoing basis. Alternatively, they may be extracted in advance and stored in the storage unit 12 in association with the company ID. The control unit 11 sends the setting screen to the user terminal 3 (step S84). The control unit 31 of the user terminal 3 receives and displays the setting screen (step S85). The end user inputs settings including the definition of the indicator and the position where the indicator will be inserted. The control unit 31 accepts the settings (step S86). The control unit 31 sends the settings to the server 1 (step S87). The control unit 11 of the server 1 receives the settings (step S88). The control unit 11 updates the taxonomy in accordance with the settings (step S89). The control unit 11 acquires XBRL data (step S90). The control unit 11 may acquire Inline XBRL data instead of XBRL data. This data may be stored in the storage unit 12. Alternatively, the data sent to the disclosure system 5 may be retrieved from the disclosure system 5. The control unit 11 updates the instance document including the newly defined indicator in accordance with the updated taxonomy (step S91). If necessary, the control unit 11 acquires financial data from the accounting system 4 and non-financial data from the non-financial DB 125 or the non-financial data management system 2 in order to calculate the value of the newly defined index. Alternatively, the control unit 11 may have the end user input the data via the user terminal 3.The control unit 11 creates Inline XBRL data including the updated instance document and taxonomy (step S92).

[0067] The process proceeds to FIG. 16. The control unit 11 creates display HTML data from the Inline XBRL data (step S93). The control unit 11 transmits the display HTML data to the user terminal 3 (step S84). The control unit 31 of the user terminal 3 receives the display HTML data (step S95). The control unit 31 displays the display HTML data (step S96). The end user checks the document displayed on the user terminal 3, confirms that it contains the intended content, and inputs the confirmation result. The control unit 31 accepts the confirmation result (step S97). The confirmation result may be, for example, approval or rejection. The control unit 31 transmits the confirmation result to the server 1 (step S98). The control unit 11 of the server 1 receives the confirmation result (step S99). The control unit 11 determines whether the confirmation result is approval (step S100). If the control unit 11 determines that the confirmation result is not approval (NO in step S100), it creates a setting screen that embeds the settings received in step S88 (step S101). The control unit 11 returns the process to step S84 in Fig. 15. If the control unit 11 determines that the confirmation result is approval (YES in step S100), it stores the updated taxonomy and the XBRL data or Inline XBRL data in the storage unit 12 in association with the company ID (step S102). The control unit 11 sends a completion notice to the user terminal 3 (step S103). The control unit 31 of the user terminal 3 receives and displays the completion notice (step S104). The control unit 31 ends the process.

[0068] Figures 17 and 18 are explanatory diagrams showing an example of an indicator definition screen. The definition screen includes two tabs. Figure 17 shows the indicator definition tab. The indicator definition tab displays financial data items and non-financial data items that can be used for indicator definition. End users can input items to be used into the formula box by clicking or dragging the items with the mouse. End users also input the name of the indicator to be defined in the name box.

[0069] Figure 18 shows the insertion position tab. The structure of the instance document is displayed as a tree, so when the insertion position is clicked with the mouse, a new branch is created and a new indicator (here, net profit emission rate) is displayed. When the end user selects the send button, the settings are sent to server 1. When the end user selects the cancel button, the settings are not sent and the screen returns to the previous screen, for example the operation menu screen. Note that in the tree shown in Figure 18, items such as environment are hierarchically arranged under materiality, but a hierarchical structure in which materiality is set under items such as environment may also be used.

[0070] The metric definition feature allows end users to define new metrics that include financial and non-financial data. New metrics can be defined using only financial data or only non-financial data.

[0071] Although the present invention has been described above using embodiments, the technical scope of the present invention is not limited to the scope described in the above embodiments. It will be apparent to those skilled in the art that various modifications and improvements can be made to the above embodiments. It is clear from the claims that such modifications and improvements can also be included within the technical scope of the present invention.

[0072] It should be noted that the execution order of each process, such as operations, procedures, steps, and stages, in the devices, systems, programs, and methods shown in the claims, specifications, and drawings is not specifically stated as "before," "prior to," etc., and that the processes can be performed in any order unless the output of a previous process is used in a subsequent process. Even if the operational flow in the claims, specifications, and drawings is described using "first," "next," etc. for convenience, this does not mean that the processes must be performed in this order.

[0073] Furthermore, aspects of each embodiment may be embodied in whole or in part by a computer. As an example of such a computer, a program installed on the computer can cause the computer to perform operations associated with an apparatus according to an embodiment of the present invention or to function as one or more "parts" of the apparatus. Alternatively, the program can cause the computer to execute the operations or one or more "parts." The program can cause the computer to execute a process or steps of the process according to an embodiment of the present invention. Such a program may be executed by a CPU to cause the computer to perform specific operations associated with some or all of the blocks in the flowcharts and block diagrams described herein.

[0074] In one aspect of the present invention, the following devices, methods, and programs are realized.

[0075] (Item 1) Obtain financial data, Obtain non-financial data, including carbon dioxide emissions, creating main data written in a markup language and including the financial data and the non-financial data; creating definition data corresponding to the main data; outputting disclosure data including the main data and the definition data; Information processing methods.

[0076] (Item 2) obtaining financial definition data corresponding to the financial data; The definition data is created based on the acquired financial definition data. The information processing method described in item 1

[0077] (Item 3) Obtain financial definition data corresponding to the financial data; creating the definition data based on the acquired financial definition data and non-financial definition data corresponding to the non-financial data; Output the non-financial data and the definition data Item 1. The information processing method according to item 1.

[0078] (Item 4) The disclosure data is XBRL data, the body data is an instance document, The definition data is a taxonomy Item 3. The information processing method according to any one of items 1 to 3.

[0079] (Item 5) calculating an index value based on the financial data and the non-financial data; embedding the index value in the main data; Calculation data including a method for calculating the index value is embedded in the definition data. Item 3. The information processing method according to any one of items 1 to 3.

[0080] (Item 6) Obtain financial data, Obtain non-financial data, including carbon dioxide emissions, creating main data written in a markup language and including the financial data and the non-financial data; creating definition data corresponding to the main data; Outputting the disclosure data including the main data and definition data An information processing program that causes a computer to perform information processing.

[0081] (Item 7) An information processing device including a control unit, The control unit Obtain financial data, Obtain non-financial data, including carbon dioxide emissions, creating main data written in a markup language and including the financial data and the non-financial data; creating definition data corresponding to the main data; outputting disclosure data including the main data and the definition data; Information processing device.

[0082] (Item 8) a financial server that stores financial data; a non-financial server that stores non-financial data including carbon dioxide emissions; obtaining the financial data from the tax server; acquiring the non-financial data from the non-financial server; creating main data written in a markup language and including the financial data and the non-financial data; creating definition data corresponding to the main data; outputting disclosure data including the main data and the definition data; Integrated Server and An information processing system comprising: [Explanation of symbols]

[0083] 100 Non-financial Information Disclosure System 1 server 11 Control section 12 Storage section 121 User DB 122 Corporate DB 123 Individual item DB 124 Taxonomy DB 125 Non-financial DB 13 Communications Department 14 Reading unit 1P Program 1a Portable storage media 2. Non-financial data management system 3. User terminal 31 Control Unit 32 Storage section 33 Communications Department 34 Input section 35 Output section 3P Program 4. Accounting System 5. Disclosure System

Claims

1. Obtain financial data, Obtain non-financial data, including carbon dioxide emissions, creating main data written in a markup language and including the financial data and the non-financial data; creating definition data corresponding to the main data; outputting disclosure data including the main data and the definition data; Information processing methods.

2. obtaining financial definition data corresponding to the financial data; The definition data is created based on the acquired financial definition data. The information processing method according to claim 1 .

3. obtaining financial definition data corresponding to the financial data; creating the definition data based on the acquired financial definition data and non-financial definition data corresponding to the non-financial data; Output the non-financial data and the definition data The information processing method according to claim 1 .

4. The disclosure data is XBRL data, the body data is an instance document, The definition data is a taxonomy The information processing method according to any one of claims 1 to 3.

5. calculating an index value based on the financial data and the non-financial data; embedding the index value in the main data; Calculation data including a method for calculating the index value is embedded in the definition data. The information processing method according to any one of claims 1 to 3.

6. Obtain financial data, Obtain non-financial data, including carbon dioxide emissions, creating main data written in a markup language and including the financial data and the non-financial data; creating definition data corresponding to the main data; outputting disclosure data including the main data and the definition data; An information processing program that causes a computer to perform information processing.

7. An information processing device including a control unit, The control unit Obtain financial data, Obtain non-financial data, including carbon dioxide emissions, creating main data written in a markup language and including the financial data and the non-financial data; creating definition data corresponding to the main data; outputting disclosure data including the main data and the definition data; Information processing device.

8. a financial server that stores financial data; a non-financial server that stores non-financial data including carbon dioxide emissions; obtaining the financial data from the financial server; Acquire the non-financial data from the non-financial server; creating main data written in a markup language and including the financial data and the non-financial data; creating definition data corresponding to the main data; outputting disclosure data including the main data and the definition data; Integrated Server and An information processing system comprising:

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