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

Abstract

To provide an information processing method capable of creating an instance document conforming to a taxonomy and including non-financial data, an information processing program, an information processing device, and an information processing system.SOLUTION: In a multi-report system in which a server 1 and a user terminal are communicably connected with each other by a network, the server 1 comprises an acquisition unit 112 which acquires non-financial data and a template document of a structured document. The template document includes tags indicating positions where data is to be described. The server further includes a generation unit which generates an output document in which the non-financial data is embedded at the positions indicated by the tags, and an output unit which outputs the generated output document.SELECTED DRAWING: Figure 2

Description

[Technical Field]

[0001] The present invention relates to an information processing method, an information processing device, and an information processing program for creating an instance document that includes non-financial data and conforms to a taxonomy. [Background technology]

[0002] Patent Document 1 discloses a device that maps a text document, which does not have structural information but is made up of information with similar properties, to a document with hierarchies and attributes (taxonomy document), and structures the document through this mapping to create an instance document. [Prior art documents] [Patent documents]

[0003] [Patent Document 1] Japanese Patent Application Laid-Open No. 2003-316765 Summary of the Invention [Means for solving the problem]

[0004] An information processing method according to one aspect of the present invention acquires a template document for non-financial data and a structured document, the template document including a tag indicating the position where the data is to be written, generates an output document in which the non-financial data is embedded in the position indicated by the tag, and outputs the generated output document.

[0005] In the above information processing method, the non-financial data includes a plurality of items, the template document includes a plurality of tags corresponding to each item, and data for each item included in the non-financial data is embedded in the position indicated by the corresponding tag.

[0006] In the above information processing method, the correspondence between the items and the tags is determined based on a table that associates identifiers of the items included in the non-financial data with identifiers of the tags.

[0007] In the above information processing method, a standard ID that specifies the standard that defines the content to be included in the structured document is received, and the template document corresponding to the received standard ID is obtained from a memory unit that stores the template document in association with the standard ID.

[0008] In the above information processing method, the table stores the identifier of the tag in association with a standard ID that specifies a standard that defines the content to be included in the structured document.

[0009] In the above information processing method, the template document and the output document are documents in iXBRL (inline XBRL) format, and the identifiers of the tags are defined in a taxonomy corresponding to the template document.

[0010] An information processing program according to one embodiment of the present invention acquires a template document of non-financial data and a structured document, the template document includes a tag indicating the position where the data is to be written, generates an output document in which the non-financial data is embedded in the position indicated by the tag, and causes a computer to perform a process of outputting the generated output document.

[0011] An information processing device according to one aspect of the present invention is an information processing device equipped with a control unit, which acquires a template document of non-financial data and a structured document, the template document including a tag indicating the position where the data is to be written, generates an output document in which the non-financial data is embedded in the position indicated by the tag, and performs processing to output the generated output document.

[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 multi-report 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 illustrating an example of a mapping DB. [Figure 7] FIG. 10 is an explanatory diagram showing an example of a template DB. [Figure 8] FIG. 1 is an explanatory diagram showing an example of a template that complies with IFRS / ISSB S2. [Figure 9] FIG. 1 is an explanatory diagram showing an example of a template corresponding to EFRAG / ESRS. [Figure 10] FIG. 10 is an explanatory diagram illustrating an example of a non-financial DB. [Figure 11] 10 is a flowchart illustrating an example of a procedure for multi-report processing. [Figure 12] 10 is a flowchart illustrating an example of a procedure for multi-report processing. [Figure 13] 10 is a flowchart illustrating an example of a procedure for multi-report processing. [Figure 14] 10 is a flowchart illustrating an example of a procedure for data acquisition processing. [Figure 15] FIG. 10 is an explanatory diagram showing an example of a setting screen. [Figure 16] FIG. 10 is an explanatory diagram showing an example of a report display screen. [Figure 17] FIG. 10 is an explanatory diagram showing an example of a report correction screen. [Figure 18] FIG. 10 is an explanatory diagram showing another example of the configuration of the multi-report system. [Figure 19] 10 is a flowchart illustrating an example of a procedure for conversion processing. 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] In recent years, there has been growing scrutiny of corporate social responsibility, and companies are being asked to not only pursue short-term profits, but also to practice sustainable management that allows them to continue growing and progressing over the long term while coexisting with various environments and stakeholders, including the Earth.

[0016] For these reasons, the climate-related disclosure standard (IFRS S2) of the International Financial Reporting Standards (IFRS) requires disclosure of non-financial data such as greenhouse gas (GHG) emissions. The same is true for the European Sustainability Reporting Standards (ESRS) and the SASB standards proposed by the US Sustainability Accounting Standards Board (SASB).

[0017] Meanwhile, XBRL (eXtensible Business Reporting Language) is used as a description language for corporate financial reports, integrated reports, and other documents. Documents created using XBRL are divided into taxonomy documents (XBRL Taxonomy), which define the content and structure of the financial documents to be described, the meaning and format of the items and figures that appear in the documents, and their interrelationships, and instance documents (XBRL Instance), which are actual financial documents created based on a specific taxonomy document. Taxonomy documents are created using XML Schema (.xsd file) and XLink (.xml file), which are XML standards. They define the tags (elements) and their attributes used in the instance document, and can specify account names, expressions that represent relationships between numerical data, and the display order of items. Instance documents (XBRL files) are text files with the standard ".xbrl" extension, and contain a URL at the beginning that references the taxonomy document used to create them. To read an XBRL file, you need the taxonomy document in addition to the file itself. Taxonomy documents may be defined independently by individual companies and attached to XBRL documents, but when used for filing or reporting to an institution, the taxonomy document specified by the institution is obtained and used. In Japan, XBRL taxonomy documents for disclosure documents, reports, and tax returns used by the Financial Services Agency's EDINET, the Japan Exchange Group's TDnet, the National Tax Agency's e-Tax, and other systems are published by each institution. In the following explanation, an instance document will simply be called an instance. A taxonomy document will simply be called a taxonomy. An instance will also be called XBRL data.

[0018] Internationally, there are taxonomies corresponding to the SSBJ standards created by the Sustainability Standards Board of Japan (SSBJ), an internal organization of the Financial Accounting Standards Foundation, as well as taxonomies for TDnet (Timely Disclosure network), IFRS S2, and ESRS. IFRS stands for International Financial Reporting Standards. IFRS S2 is a standard for climate-related disclosure established by the International Sustainable Business Bureau (ISSB), organized by the IFRS Foundation. ESRS stands for European Sustainability Reporting Standards. ESRS is being considered by the European Financial Reporting Advisory Group (EFRAG).

[0019] In addition, taxonomies can be used to support climate-related disclosure rules established by the U.S. Securities and Exchange Commission (SEC), frameworks established by the Taskforce on Nature-related Financial Disclosures (TNFD), international sustainability standards and disclosure frameworks established by the Global Reporting Initiative (GRI), information on elements in the EU's Corporate Sustainability Reporting Directive (CSRD), and response data to surveys conducted by the Carbon Disclosure Project (CDP). Taxonomies can also be used for integrated reporting, a disclosure framework that also compiles non-financial information, developed and promoted by the International Integrated Reporting Council (IIRC). Furthermore, taxonomies can be used for ESG evaluation data from institutes such as MSCI and Down Jones.

[0020] In this way, when a company files or reports to an organization using XBRL instances, it is necessary to create instances corresponding to each taxonomy designated by each organization. In this situation, there is a demand for information processing systems that can create multiple instances corresponding to multiple taxonomies.

[0021] In order to submit declarations and reports to institutions not only in print but also via the Internet, it is becoming common to create instances using iXBRL (Inline XBRL) instead of XBRL. iXBRL is an extended specification for embedding instance information written in XBRL into HTML. Instances written in iXBRL (hereinafter referred to as "iXBRL data") are generally written in XHTML (eXtensible HyperText Markup Language). Therefore, iXBRL data can be read by humans when displayed in a web browser. Furthermore, each data item included in iXBRL data is tagged according to a taxonomy, making it computer-readable. It is possible to convert instances written in iXBRL to instances written in XBRL using known technology.

[0022] In the following description, tags refer to start tags and end tags that constitute elements that make up XBRL data or iXBRL data.

[0023] In this specification, non-financial data refers to data related to sustainability. As an example, non-financial data is classified into governance, strategy, risk management, indicators, and targets. The indicators and targets include greenhouse gas emissions for each company. The non-financial data is associated with identification information that uniquely identifies the company, such as a company 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 that indicates the greenhouse gas emissions per unit of each usage. Alternatively, non-financial data may be classified into E (environment), S (society), and G (governance) categories.

[0024] Non-financial data 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 and processing of the product itself, but also the assembly and processing 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 disasters from affecting product manufacturing. Financial or non-financial data may also include any other information that end-user companies want to request from their affiliated companies. Examples include various types of damage-calculating environmental impact assessments; environmental information on product carbon footprints related to climate change; natural resource information on biodiversity, land use, and raw material procurement; waste disposal information on hazardous substances, waste management, packaging materials, and home appliances; environmental information on chemical substances, air pollutants, water quality, and soil contamination; and other environmental information on 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.

[0025] The non-financial data 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 indicating the amount per unit of each use.

[0026] 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 by a company through energy purchases 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 by company 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.

[0027] Carbon dioxide reductions refer to the amount of carbon dioxide emissions reduced from the carbon dioxide emissions in the comparison period. Reductions may be shown separately for direct emissions, indirect emissions, and other indirect emissions. Non-financial data may also include the percentage change in emissions (e.g., a 10% decrease from the previous year) rather than the amount of reduction from the comparison period. Furthermore, non-financial data may also include avoided emissions, which are the amount of carbon dioxide emissions reduced per unit of product or service compared to the current product or service, the results of a life-cycle assessment (LCA) for each product or service, or the carbon dioxide emissions (carbon footprint) of each product or service.

[0028] (Embodiment 1) 1 is an explanatory diagram showing an example of the configuration of a multi-report system 100. The multi-report system 100 includes a server 1 and a user terminal 2. The server 1 and the user terminal 2 are connected via a network N so that they can communicate with each other.

[0029] Server 1 outputs an instance with embedded non-financial data using a template document (hereinafter simply referred to as "template") for an instance that conforms to a taxonomy corresponding to the criteria specified by the user. 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.

[0030] The user terminal 2 is a terminal used by an end user. The end user is an employee or staff member of a corporation, organization, etc. In FIG. 1, two user terminals 2 are shown, but the number may be one or three or more.

[0031] 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.

[0032] The control unit 11 has one or more arithmetic processing devices such as a central processing unit (CPU), a micro-processing unit (MPU), a graphics processing unit (GPU), 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 reception unit 111, an acquisition unit 112, a generation unit 113, and an output unit 114.

[0033] The receiving unit 111 receives a criteria ID that specifies the criteria that determine the content to be included in the structured document. The acquiring unit 112 acquires non-financial data and a template document for the structured document. The template document includes tags that indicate the position where the data is to be written, and the generating unit 113 generates an output document in which the non-financial data is embedded in the position indicated by the tag. The output unit 114 outputs the generated output document.

[0034] 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, a mapping DB 123, a template 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.

[0035] The communication unit 13 communicates with the user terminal 2 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.

[0036] 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).

[0037] 3 is a block diagram showing the hardware configuration of a user terminal. The user terminal 2 is configured with a notebook computer, a panel computer, a tablet computer, a smartphone, etc. The user terminal 2 includes a control unit 21, a storage unit 22, a communication unit 23, an input unit 24, and a display unit 25. Each component is connected by a bus B.

[0038] The control unit 21 has one or more arithmetic processing units such as a CPU, an MPU, a GPU, etc. The control unit 21 provides various functions by reading and executing a program 2P (program, program product) stored in the storage unit 22.

[0039] The storage unit 22 is configured with an SRAM, a DRAM, a flash memory, etc., or a hard disk, an SSD, etc. The storage unit 22 temporarily stores data necessary for the control unit 21 to execute arithmetic processing. The storage unit 22 also stores a program 2P and various DBs necessary for the control unit 21 to execute processing. The various DBs, etc. stored in the storage unit 22 may be stored in a database server or cloud storage.

[0040] The communication unit 23 communicates with the server 1 via the network N. The control unit 21 may also use the communication unit 23 to download the program 2P from another computer via the network N or the like and store it in the storage unit 22.

[0041] The input unit 24 is a keyboard and a mouse. The display unit 25 includes a liquid crystal display panel or an organic EL (electroluminescence) display panel, etc. The display unit 25 displays documents, etc., in which non-financial data output by the server 1 is embedded. The input unit 24 and the display unit 25 may be integrated to form a touch panel display. The user terminal 2 may display on an external display device.

[0042] Next, we will explain the databases used by the multi-report 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.

[0043] 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.

[0044] FIG. 6 is an explanatory diagram showing an example of a mapping DB. The mapping DB 123 stores the correspondence between items in each standard. The mapping DB 123 includes a number column, a table column, a column name column, an item column, an ifrs column, an esrs column, and a sasb column. The number column stores a sequential number. The table column stores an identifier of the database that stores the data, such as the name or abbreviation of the table. The column name column stores the name of the column that stores the data (item identifier). The item column stores a brief description of the data item. The ifrs column stores the QName in IFRS / ISSB. The esrs column stores the QName in EFRAG / ESRS. The sasb column stores the QName in SASB.

[0045] FIG. 7 is an explanatory diagram showing an example of a template DB. The template DB 124 stores templates. The template DB 124 includes an ID column, a display name column, and a template column. The ID column stores a standard ID indicating the disclosure standard. For example, the standard ID is a qualifier that serves as a prefix of a QName, or a part of the qualifier. The qualifier is associated with a namespace identifier (URI) in a namespace declaration. IFRS / ISSB uses ifrs-std and ifrs-ibg as qualifiers, so the standard ID is set to ifrs. EFRAG / ESRS uses esrs as a qualifier, so the standard ID is set to esrs. SASB uses sasb as a qualifier, so the standard ID is set to sasb. The display name column stores the Japanese name of each standard. The template column stores a template corresponding to each standard.

[0046] Figure 8 is an explanatory diagram showing an example of a template that complies with IFRS / ISSB S2. The IFRS taxonomy is specified as the namespace URI.

[0047] xmlns:ifrs-smes=”https: / / xbrl.ifrs.org / taxonomy / 2024-03-27 / ifrs-smes” xmlns:ifrs-full=”https: / / xbrl.ifrs.org / taxonomy / 2024-03-27 / ifrs-full” xmlns:ifrs-sds=”https: / / xbrl.ifrs.org / taxonomy / 2024-04-26 / ifrs-sds / ifrs-sds”

[0048] Since the template is iXBRL data, the URIs of XBRL and iXBRL are specified as the namespace URI. xmlns:xbrli=”http: / / www.xbrl.org / 2003 / instance” xmlns:link=”http: / / www.xbrl.org / 2003 / linkbase” xmlns:xbrldi=”http: / / xbrl.org / 2006 / xbrldi” xmlns:iso4217=”http: / / www.xbrl.org / 2003 / iso4217” xmlns:ref=”http: / / www.xbrl.org / 2006 / ref” xmlns:xbrldt=”http: / / xbrl.org / 2005 / xbrldt” xmlns:ix=”http: / / www.xbrl.org / 2013 / inlineXBRL” xmlns:utr="http: / / www.xbrl.org / 2009 / utr"

[0049] In Figure 8, the description of the body is omitted, but a partial description example is shown below. When including data linked to a period, define the following context.

[0050] <xbrli:context id="c-2022"> <xbrli:entity> <xbrli:identifier scheme="http: / / standards.iso.org / iso / 17442"> ifrs< / xbrli:identifier> < / xbrli:entity> <xbrli:period> <xbrli:startdate> 2022-01-01< / xbrli:startdate> <xbrli:enddate> 2022-12-31< / xbrli:enddate> < / xbrli:period> < / xbrli:context>

[0051] In addition, the unit of greenhouse gas emissions is t-CO2, so the unit is defined as follows:

[0052] <xbrli:unit id="tCO2e"> <xbrli:measure> utr:tCO2e< / xbrli:measure> < / xbrli:unit>

[0053] Tags for embedding Scope 1 emissions include the following:

[0054] <ix:nonfraction name="ifrs-sds:AbsoluteGrossScope1GHGEmissions" id="fact-348" format="ixt4:num-dot-decimal" contextref="c-2022" unitref="tCO2e" decimals="0">< / ix:nonfraction>

[0055] In the iXBRL template, the QName mentioned above does not become the name of the start tag, but becomes the name attribute (tag identifier). When searching for a tag, search for "name="ifrs". Once found, search for the "<" before it to confirm that it is the name attribute of the start tag. Next, obtain the QName following the "<", in this case "ix:nonFraction", and use this to search for the end tag "". The position to embed the value is between the "<" at the beginning of the end tag and the ">" immediately before it. If 310 [t-CO2] is embedded as Scope 1 emissions, it will look like this:

[0056] <ix:nonfraction name="ifrs-sds:AbsoluteGrossScope1GHGEmissions" id="fact-348" format="ixt4:num-dot-decimal" contextref="c-2022" unitref="tCO2e" decimals="0"> 310< / ix:nonfraction>

[0057] Note that the start tag references c-2022 as the context, which indicates that the calculation period for emissions is one year, from January 1, 2022 to December 31, 2022, based on the context definition described above.

[0058] Similarly, a tag to embed Scope 2 market-based emissions would look like this:

[0059] <ix:nonfraction name="ifrs-sds:AbsoluteGrossMarketbasedScope2GHGEmissions" id="fact-352" format="ixt4:num-dot-decimal" contextref="c-2022" unitref="tCO2e" decimals="0">< / ix:nonfraction>

[0060] The tag to embed Scope 2 location-based emissions would look like this:

[0061] <ix:nonfraction name="ifrs-sds:AbsoluteGrossLocationbasedScope2GHGEmissions" id="fact-351" format="ixt4:num-dot-decimal" contextref="c-2023" unitref="tCO2e" decimals="0">< / ix:nonfraction>

[0062] Furthermore, the tag to embed Scope 3 emissions would be written as follows:

[0063] <ix:nonfraction name="ifrs-sds:AbsoluteGrossScope3GHGEmissions" id="fact-354" format="ixt4:num-dot-decimal" contextref="c-2022" unitref="tCO2e" decimals="0">< / ix:nonfraction>

[0064] Figure 9 is an explanatory diagram showing an example of a template that complies with EFRAG / ESRS. The IFRS taxonomy is specified as the namespace URI.

[0065] xmlns:esrs=https: / / xbrl.efrag.org / taxonomy / draft-esrs / 2023-07-31

[0066] Since this is iXBRL data, the URIs of XBRL and iXBRL are specified as the namespace URI.

[0067] xmlns:xbrli=”http: / / www.xbrl.org / 2003 / instance” xmlns:iso4217="http: / / www.xbrl.org / 2003 / iso4217" xmlns:xbrldi=”http: / / xbrl.org / 2006 / xbrldi” xmlns:link="http: / / www.xbrl.org / 2003 / linkbase" xmlns:ix=”http: / / www.xbrl.org / 2013 / inlineXBRL” xmlns:ixt4="http: / / www.xbrl.org / inlineXBRL / transformation / 2020-02-12" xmlns:utr="http: / / www.xbrl.org / 2009 / utr"

[0068] As in Figure 8, the description of the body is omitted in Figure 9 as well. Some example descriptions are shown below. The definition of the context is the same as in Figure 9, so the explanation will be omitted. Here, an example description of a tag in which the emission amount is embedded is shown.

[0069] Tags for embedding Scope 1 emissions include the following:

[0070] <ix:nonfraction name="esrs:GrossScope1GreenhouseGasEmissions" id="fact-348" format="ixt4:num-dot-decimal" contextref="c-1" unitref="u-2" decimals="0">< / ix:nonfraction>

[0071] Similarly, a tag to embed Scope 2 market-based emissions would look like this:

[0072] <ix:nonfraction name="esrs:GrossMarketBasedScope2GreenhouseGasEmissions" id="fact-353" format="ixt4:num-dot-decimal" contextref="c-2" unitref="u-2" decimals="0">< / ix:nonfraction>

[0073] The tag to embed Scope 2 location-based emissions would look like this:

[0074] <ix:nonfraction name="esrs:GrossLocationBasedScope2GreenhouseGasEmissions" id="fact-351" format="ixt4:num-dot-decimal" contextref="c-2" unitref="u-2" decimals="0">< / ix:nonfraction>

[0075] Furthermore, the tag to embed Scope 3 emissions would be written as follows:

[0076] <ix:nonfraction name="esrs:GrossScope3GreenhouseGasEmissions" id="fact-354" format="ixt4:num-dot-decimal" contextref="c-1" unitref="u-2" decimals="0">< / ix:nonfraction>

[0077] FIG. 10 is an explanatory diagram showing an example of a non-financial DB. The non-financial DB 125 includes three tables: an environmental table 1251, a social table 1252, and a governance table 1253. The environmental table 1251 stores corporate data related to the environment. The environmental table 1251 includes, for example, a company ID column, a scope1 column, a scope2_market column, and a scope2_location column. The company ID column stores a company ID. The scope1 column stores the calculated value of a company's Scope 1 greenhouse gas emissions. The scope2_market column stores the calculated value of a company's Scope 2 greenhouse gas emissions based on a market standard. The scope2_location column stores the calculated value of a company's Scope 2 greenhouse gas emissions based on a location standard. Figure 10 omits the column for storing calculated Scope 3 emissions. For Scope 3, it is desirable to provide columns for storing calculated emissions from Categories 1 to 15. The unit of emissions is thousand t-CO2.

[0078] The society table 1252 stores company data related to society. The society table 1252 includes, for example, a company ID column, a NoOfMgr column, a NoOfMgrM column, and a NoOfMgrF column. The company ID column stores the company ID. The NoOfMgr column stores the number of managers. The NoOfMgrM column stores the number of male managers. The NoOfMgrF column stores the number of female managers.

[0079] The governance table 1253 stores corporate data related to governance. The governance table 1253 stores, for example, a company ID column, a NoOfDir column, a NoOfDirM column, and a NoOfDirF column. The company ID column stores the company ID. The NoOfDir column stores the number of directors. The NoOfDirM column stores the number of male directors. The NoOfDirF column stores the number of female directors.

[0080] Each table in the non-financial DB 125 is intended to store the latest data for declarations and reports, and does not store the calculation period for emissions or the time point at which data was acquired. To store data for multiple periods and multiple points in time, data indicating the period and the point in time may be stored in each table.

[0081] 10 is configured to have three tables: an environmental table 1251, a social table 1252, and a governance table 1253, but it is not limited to this and may be a single table or may be four or more tables. Also, while the configuration is such that data for multiple companies is stored in one table, an independent table may be provided for each company. Even in this case, a single table or multiple tables may be provided for each company.

[0082] Next, information processing performed by the multi-report system 100 will be described. FIGS. 11 to 13 are flowcharts showing an example of the procedure for multi-report processing. An end user selects report creation from the operation menu of the user terminal 2. The control unit 21 of the user terminal 2 sends a report creation request to the server 1 (step S1). The control unit 11 of the server 1 receives the report creation request (step S2). The control unit 11 sends a setting screen to the user terminal 2 (step S3). The control unit 21 of the user terminal 2 receives and displays the setting screen (step S4). The end user inputs settings for the report to be created. Selection of disclosure criteria is essential as a setting. This is because selecting disclosure criteria makes it possible to identify the taxonomy designated by the organization that formulated the disclosure criteria. A criteria ID (IFRS, ESRS, SASB, etc.) corresponding to the selection of disclosure criteria is set. The control unit 21 accepts the setting (step S5). The control unit 21 sends the setting to the server 1 (step S6). The control unit 11 of the server 1 receives the setting (step S7). The control unit 11 acquires a template corresponding to the disclosure criteria from the template DB 124 based on the criteria ID corresponding to the disclosure criteria included in the setting (step S8). The control unit 11 acquires tags from the acquired template (step S9). The tags to be acquired here are tags for which the content of the element is not set.

[0083] For example, in templates that comply with the IFRS disclosure standards, the name attribute of the tag contains the string "ifrs", so a search is made for start tags that contain the string "name=ifrs". At the same time, a search is made for the end tag that corresponds to the start tag that is found in the search. Obtaining a set of start and end tags corresponds to step S9 described above. Note that the positions in the template of the closing ">" start tag and the opening "<" end tag are stored in order to embed values ​​in later processing.

[0084] The control unit 11 acquires the name of the acquired tag (here, the value of the attribute "name"). The name is the name of a concept defined in the taxonomy. The control unit 11 attempts to acquire data corresponding to the concept (step S10).

[0085] FIG. 14 is a flowchart showing an example of the procedure for data acquisition processing. The control unit 11 searches the user DB 121 using the user ID as a search key and acquires the company ID of the company to which the end user belongs (step S41). The control unit 11 searches the mapping DB 123 using the company ID acquired in step S41 and the tag name acquired in step S9 as search keys to identify a database column storing the data to be acquired (step S42). As shown in FIG. 10, since the non-financial DB 125 is composed of multiple tables, the table is also identified in addition to the column. The control unit 11 attempts to acquire data from the column of the identified table (step S43). The control unit 11 determines whether the data acquisition was successful (step S44). If the column exists in the identified table and a value is set, the control unit 11 succeeds in acquiring the data. If a value is not set in the column, the control unit 11 fails to acquire the data. Needless to say, data acquisition will also fail if the identified table or column does not exist, although this is not expected. If the control unit 11 determines that data acquisition was successful (YES in step S44), it sets the return value (step S45). The return value is the value of the acquired data, a flag indicating successful acquisition, or the like. If the control unit 11 determines that data acquisition failed (NO in step S44), it sets an error (step S46). Setting an error means setting a flag or value indicating failure to the return value. The control unit 11 returns the process to the caller.

[0086] Returning to FIG. 11, the control unit 11 determines whether data acquisition was successful or not as a result of the data acquisition process (step S11). If the control unit 11 determines that data acquisition was successful (YES in step S11), it stores the acquired value in a primary storage area provided in the storage unit 12 (step S12). If the control unit 11 determines that data acquisition failed (NO in step S11), it stores the name of the failed data (the value stored in the item string of the mapping DB 123) in the primary storage area (step S13). It goes without saying that this name is stored in the primary storage area separately from the acquired value. The control unit 11 determines whether there are any unprocessed tags (step S14). The control unit 11 searches the template and attempts to acquire the tag next to the processed tag. If the control unit 11 can acquire the next tag, it determines that there are any unprocessed tags. If the control unit 11 cannot acquire the next tag and the search position reaches the end of the template, it determines that there are no unprocessed tags. If the control unit 11 determines that there is an unprocessed tag (YES in step S14), it returns the process to step S10 and performs processing on the next acquired tag. If the control unit 11 determines that there is no unprocessed tag (NO in step S14), it determines whether the acquired data is insufficient (step S15 in FIG. 12). The control unit 11 refers to a primary storage area that stores the name of the data that failed to be acquired, and if the name is not stored, it determines that there is no data insufficiency. If the name is stored in the primary storage area, it determines that there is a data insufficiency. If the control unit 11 determines that there is no data insufficiency (NO in step S15), it moves the process to step S22. If the control unit 11 determines that there is a data insufficiency in the acquired data (YES in step S15), it creates a screen requesting the user to replenish the data (step S16). This screen includes, for example, an input field for the name and value of the missing data. The control unit 11 sends the created screen to the user terminal 2 (step S17). The control unit 21 of the user terminal 2 receives and displays the screen (step S18). The end user refers to the screen and inputs the missing data on the screen. The missing data may be input by uploading a CSV file, a JSON file, or the like. The control unit 21 accepts the data (step S19).The control unit 21 transmits the received data to the server 1 (step S20). The control unit 11 of the server 1 receives the data (step S21). The control unit 21 embeds the acquired or received data into a template according to the tag (step S22). The data is embedded (written) between the closing ">" of the start tag and the opening "<" of the end tag. The control unit 21 transmits the template with the embedded data, i.e., the output document, to the user terminal 2 (step S23). The control unit 21 of the user terminal 2 receives and displays the output document (step S24). As described above, the output document is iXBRL data, so it can be displayed in a readable manner by the end user. Proceed to FIG. 13. The end user confirms the content and inputs whether or not corrections are required. The control unit 21 determines whether or not corrections are required based on the end user's input (step S25). If the control unit 21 determines that corrections are required (YES in step S25), it accepts the corrections based on the user's input (step S26). The control unit 21 transmits the correction details or the corrected iXBRL data to the server 1 (step S27). The control unit 11 of the server 1 receives the correction details or the corrected iXBRL data (step S28). The control unit 11 updates the iXBRL data (step S29). If the control unit 21 determines that correction is not required (NO in step S25), the process proceeds to step S30. The control unit 11 stores the latest output document in the memory unit 12 (step S30). The control unit 11 transmits a completion to the user terminal 2 (step S31). The control unit 21 of the user terminal 2 receives and displays the completion (step S32). The control unit 21 ends the process.

[0087] The end user downloads the completed iXBRL data to the user terminal 2 and sends it by email to the reporting or declaration institution. Alternatively, the end user can access another system, such as EDINET, and send the iXBRL data. Server 1 may also send the data to another system based on the end user's instructions.

[0088] Next, examples of screens displayed on the user terminal 2 are shown. FIG. 15 is an explanatory diagram showing an example of a setting screen. The setting screen d01 is a screen for setting the report to be created. The setting screen d01 includes an instruction message d011, criteria options d012, an OK button d013, and a Cancel button d014. The instruction message d011 displays a message to the end user. The message here prompts the user to select disclosure criteria. The criteria options d012 indicate options for disclosure criteria. By selecting the radio button on the left with a mouse click or the like, the end user selects the disclosure criteria they want to apply to the report they are creating. When the end user selects the OK button d013, the settings are sent to the server 1. When the end user selects the Cancel button d014, report creation is interrupted and the screen returns to the previous screen, for example, the menu screen.

[0089] FIG. 16 is an explanatory diagram showing an example of a report display screen. The report display screen d02 displays a report in iXBRL format sent from the server 1. The report display screen d02 includes a report display area d021, an OK button d022, and an edit button d023. The report display area d021 displays the created report. When the end user selects the OK button d022, a notification to that effect is sent to the server 1, and the displayed report is stored in the memory unit 12 of the server 1. When the end user selects the edit button d023, the screen transitions to a report edit screen, where the end user can edit the content displayed in the report display area d021.

[0090] FIG. 17 is an explanatory diagram showing an example of the report modification screen. The report modification screen d03 is a screen for modifying a report. The report modification screen d03 includes a report editing area d031, an update button d032, and a cancel button d033. End users can modify a report by editing the contents of the report editing area d031, similar to word processing software. In the example shown in FIG. 17, a cursor d0311 is displayed in the field showing the value for Scope 2 location criteria in 2022, allowing the end user to change the value 110. When the end user makes edits, the control unit 21 changes the iXBRL data in the background. When the end user selects the update button d032, the edited content or iXBRL data reflecting the edited content is sent to the server 1. When the end user selects the cancel button d033, the edited content is discarded and the screen returns to the report display screen d02. Note that while Figure 17 shows that CO2 emissions can be edited as an example, emissions are calculated by accumulating values ​​found using activity data and emissions, and it is not desirable for end users to edit this when creating a report. Furthermore, modifications that add concepts defined in the taxonomy, such as adding columns or rows to a table, are not anticipated, but such modifications may be allowed. In this case, end users must select the name of the tag (value of the name attribute) to be added to the data they add in accordance with the taxonomy.

[0091] As described above, when a company submits a sustainability declaration or report to an institution, the multi-report system 100 allows it to create iXBRL data according to the taxonomy specified by each institution. In addition, end users can use known technology to create an instance in XBRL format from the iXBRL data.

[0092] In the above description, the template is iXBRL data (XHTML), but this is not a limitation. The template may also be XBRL data (XML). In this case, it is desirable to create an XSLT stylesheet corresponding to each template. The server 1 converts the instance (XML) with the embedded values ​​into iXBRL data (XHTML) using the XSLT stylesheet, and transmits it to the user terminal 2.

[0093] (Embodiment 2) In the first embodiment, it is assumed that an end user submits the iXBRL data created by the server 1. In the present embodiment, another system (here, an intermediary system) may collect the iXBRL data for submission and transmit the iXBRL data to the system (here, a reception system) of the reporting institution or the report receiving institution.

[0094] Figure 18 is an explanatory diagram showing another example of the configuration of a multi-report system. In addition to the systems shown in Figure 1, the multi-report system 100 further includes an intermediary system 3 and a reception system 4. In Figure 18, the intermediary system 3 and the reception system 4 each show three types of systems, but it goes without saying that each may be one or two types of systems, or may be four or more types of systems.

[0095] In this embodiment, for example, the following processing flow is possible: An end user uses server 1 to create iXBRL data including non-financial data. An accounting system creates iXBRL data including financial data and sends it to intermediary system 3. Alternatively, intermediary system 3 creates iXBRL data including financial data. Intermediary system 3 appropriately combines the iXBRL data including financial data and the iXBRL data including non-financial data and sends it to reception system 4.

[0096] When submitting a report to EDINET, it is permitted to compose a single report from multiple files and submit them together with a main file that references all of them. Therefore, the intermediary system 3 may submit to EDINET the iXBRL data containing non-financial data created by the server 1 and the iXBRL data containing financial data, along with the main file that references them.

[0097] As described above, in this embodiment, it is possible to submit data created outside the server 1 to the reception system 4 as well.

[0098] (Data provision function) In this embodiment, the server 1 transmits iXBRL data including non-financial data to the intermediary system 3, but this is not limiting. The intermediary system 3 or the like may also create iXBRL data or XBRL data. In this case, it is desirable that the server 1 provide data in a format that can be associated with concepts defined in the taxonomy, so that the intermediary system 3 or the like can easily embed values.

[0099] Server 1 implements a Web API, receives requests with a concept name as an argument, and returns a value. For example, Server 1 accepts the following request. Note that user authentication is required first, although this is not explained here.

[0100] http: / / app.bst-tech.com / api / ESG / get-data?Company ID=C0001&name= ifrs-sds:AbsoluteGrossScope1GHGEmissions

[0101] In response to the above request, Server 1 returns the following response:

[0102] { name: ifrs-sds:AbsoluteGrossScope1GHGEmissions value:300 }

[0103] If multiple concept names are passed to the Web API as an array, the values ​​for the concepts may be returned as an array. For example, the response may look like this:

[0104] { [name: ifrs-sds:AbsoluteGrossScope1GHGEmissions, value:310], [name: ifrs-sds:AbsoluteGrossMarketbasedScope2GHGEmissions, value:200], [name: "ifrs-sds:AbsoluteGrossLocationbasedScope2GHGEmissions, value:110], [name: "ifrs-sds:AbsoluteGrossScope3GHGEmissions, value:100] }

[0105] By implementing the above-described Web API in the server 1, the server 1 becomes able to provide non-financial data to other systems such as the intermediary system 3 in a format that allows it to be associated with concepts.

[0106] (Embodiment 3) This embodiment relates to the conversion of iXBRL data. As described above, the mapping DB 123 stores the element correspondence between different disclosure standards, making it possible to convert iXBRL data conforming to one disclosure standard into iXBRL data conforming to another disclosure standard. FIG. 19 is a flowchart showing an example of the conversion process procedure. The end user operates the user terminal to select data conversion, for example, from a menu. In response, the control unit 21 of the user terminal 2 sends a request for a selection screen to the server 1 (step S61). The control unit 11 of the server 1 receives the request for the selection screen (step S62). The control unit 21 creates and sends the selection screen to the user terminal 2 (step S63). The selection screen includes a list of iXBRL data stored in the server 1 for the companies to which the end user belongs. The control unit 21 of the user terminal 2 receives and displays the selection screen (step S64). The end user selects the iXBRL data to be converted and the format to which it should be converted. The control unit 21 accepts the selection (step S85). The control unit 21 transmits the received selection to the server 1 (step S66). The control unit 11 of the server 1 receives the selection (step S67). The control unit 11 acquires the iXBRL data selected by the end user from the storage unit 12 (step S68). The control unit 11 changes the citation of the source taxonomy included in the namespace definition to the destination taxonomy (step S69). For example, when converting iXBRL data conforming to the EFRAG / ESRS standards to iXBRL data conforming to the IFRS / ISSB S2 standards, xmlns:esrs="https: / / xbrl.efrag.org / taxonomy / draft-esrs / 2023-07-31" to xmlns:ifrs-sds="https: / / xbrl.ifrs.org / taxonomy / 2024-04-26 / ifrs-sds". The control unit 11 changes the tag (step S70). For example, the name attribute of the tag indicating Scope 1 emissions would be changed from name="esrs:GrossScope1GreenhouseGasEmissions" to name="ifrs-sds:AbsoluteGrossScope1GHGEmissions".If the target tag (QName) is not found in the mapping DB 123, the control unit 11 writes a message indicating that conversion is not possible. The control unit 11 transmits the iXBRL data with the reference taxonomy and tag changed to the user terminal 2 (step S71). The control unit 21 of the user terminal 2 receives and displays the iXBRL data (step S72). The control unit 21 ends the process.

[0107] The end user edits and completes the received iXBRL data as necessary. For example, the display unit 25 may display a message indicating that conversion is not possible. In this case, the end user operates the user terminal 2 to select another tag to which to associate the data of the tag indicated as unconvertible. The control unit 21 then assigns the selected tag to the data. The end user may also operate the user terminal 2 to use the data of the tag indicated as unconvertible as data included in another tag. In this case, the control unit 21 may perform processing to add the data to the selected tag. In these cases, the converted iXBRL data may reference the original taxonomy (the converted taxonomy), or may reference a new taxonomy created by the end user that references the converted taxonomy (e.g., a submitter taxonomy). Taxonomy processing is performed on the server 1. The end user then sends the completed iXBRL data by email to the filing or reporting organization. Alternatively, end users can access other systems, such as EDINET, and transmit iXBRL data. It should be clear to those skilled in the art that similar processing can be used to convert XBRL instances into iXBRL forms.

[0108] In this embodiment, iXBRL data (or instances) based on one taxonomy standard can be created from a template, and by using this system, iXBRL data (or instances) based on another taxonomy standard can be easily created. Unmapped tags cannot be converted, but mapped data can be easily converted as well.

[0109] 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.

[0110] 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.

[0111] 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.

[0112] In one aspect of the present invention, the following devices, methods, and programs are realized.

[0113] (Item 1) Obtain template documents for non-financial data and structured documents, the template document includes a tag indicating a position where data is to be written, and an output document is generated in which the non-financial data is embedded in the position indicated by the tag; Output the generated output document. Information processing method for processing.

[0114] (Item 2) the non-financial data includes a plurality of items, and the template document includes a plurality of tags corresponding to the respective items; Embedding data for each of the items included in the non-financial data at a position indicated by the corresponding tag. Item 1. The information processing method according to item 1.

[0115] (Item 3) A correspondence relationship between the item and the tag is determined based on a table in which identifiers of the item included in the non-financial data are associated with identifiers of the tag. Item 2. The information processing method according to item 2.

[0116] (Item 4) receiving a criteria ID that identifies a criteria defining content to be included in the structured document; The template document corresponding to the received reference ID is acquired from a storage unit that stores the template document in association with the reference ID. Item 3. The information processing method according to any one of items 1 to 3.

[0117] (Item 5) The table stores the identifiers of the tags in association with a criteria ID that specifies criteria that define the content to be included in the structured document. Item 3. The information processing method according to item 3.

[0118] (Item 6) The template document and the output document are documents in iXBRL (inline XBRL) format, and the tag identifiers are defined in a taxonomy corresponding to the template document. Item 3. The information processing method according to any one of items 1 to 3.

[0119] (Item 7) Obtain template documents for non-financial data and structured documents, the template document includes a tag indicating a position where data is to be written, and an output document is generated in which the non-financial data is embedded in the position indicated by the tag; Output the generated output document. An information processing program that causes a computer to perform processing.

[0120] (Item 8) An information processing device including a control unit, The control unit Obtain template documents for non-financial data and structured documents, the template document includes a tag indicating a position where data is to be written, and an output document is generated in which the non-financial data is embedded in the position indicated by the tag; Output the generated output document. An information processing device that performs processing. [Explanation of symbols]

[0121] 100 Multi-Report System 1 server 11 Control section 12 Storage section 121 User DB 122 Corporate DB 123 Mapping DB 124 Template DB 125 Non-financial DB 13 Communications Department 14 Reading unit 1P Program 1a Portable storage media 2. User terminal 21 Control section 22 Memory section 23 Communications Department 24 Input section 25 Output section 2P Program 3. Intermediary System 4. Reception system 5. Disclosure System

Claims

1. Obtain template documents for non-financial data and structured documents, the template document includes a tag indicating a position where data is to be written, and an output document is generated in which the non-financial data is embedded in the position indicated by the tag; Output the generated output document. Information processing method for processing.

2. the non-financial data includes a plurality of items, and the template document includes a plurality of tags corresponding to the respective items; Embedding data for each of the items included in the non-financial data at a position indicated by the corresponding tag. The information processing method according to claim 1 .

3. A correspondence relationship between the item and the tag is determined based on a table in which identifiers of the item included in the non-financial data are associated with identifiers of the tag. The information processing method according to claim 2 .

4. Accepting a criteria ID that identifies criteria that define content to be included in the structured document; The template document corresponding to the received reference ID is acquired from a storage unit that stores the template document in association with the reference ID. The information processing method according to any one of claims 1 to 3.

5. The table stores the identifiers of the tags in association with a criteria ID that specifies criteria that define the content to be included in the structured document. The information processing method according to claim 3 .

6. The template document and the output document are documents in iXBRL (inline XBRL) format, and the tag identifiers are defined in a taxonomy corresponding to the template document. The information processing method according to any one of claims 1 to 3.

7. Obtain template documents for non-financial data and structured documents, the template document includes a tag indicating a position where data is to be written, and an output document is generated in which the non-financial data is embedded in the position indicated by the tag; Output the generated output document. An information processing program that causes a computer to perform processing.

8. An information processing device including a control unit, The control unit Obtain template documents for non-financial data and structured documents, the template document includes a tag indicating a position where data is to be written, and an output document is generated in which the non-financial data is embedded in the position indicated by the tag; Output the generated output document. An information processing device that performs processing.

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