Information processing method, computer-readable recording medium, information processing apparatus, and information

Abstract

To provide an information processing method, an information processor and an information processing program for preparing an output document by embedding data included in an input document in a model by referring to a mapping table in which the element names of tags are associated.SOLUTION: In a multi-report system in which a server and a plurality of user terminals are communicably connected to each other via a network, a server 1 includes a document acquisition unit 111 that acquires an input document structured using a first tag group based on a first disclosure criterion, a template acquisition unit 112 that acquires a template for creating an output document structured using a second tag group based on a second disclosure criterion, and a creation unit 113 that creates an output document by referring to a mapping table in which an element name of a tag included in the first tag group and an element name of a tag included in the second tag group are associated with each other and embedding data included in the input document in the template.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 XBRL data conforming to a specific taxonomy based on XBRL data conforming to another taxonomy. [Background technology]

[0002] Patent Document 1 discloses a conversion rule creation program that causes a computer to create definition information for conversion rules between data formats each made up of a plurality of elements having a value. [Prior art documents] [Patent documents]

[0003] [Patent Document 1] Japanese Patent Application Laid-Open No. 2006-277660 Summary of the Invention [Means for solving the problem]

[0004] An information processing method according to one embodiment of the present invention obtains an input document structured using a first tag group based on a first disclosure standard, obtains a template for creating an output document structured using a second tag group based on a second disclosure standard, references a mapping table that associates element names of tags included in the first tag group with element names of tags included in the second tag group, embeds data included in the input document into the template, and creates the output document.

[0005] In the above information processing method, if a tag in the second tag group corresponding to a tag in the first tag group contained in the input document is not defined in the mapping table, the tag in the first tag group and the data of the input document to which the tag is attached are output in correspondence with each other.

[0006] In the above information processing method, the element name of a tag included in the second tag group to be attached to the data to which the tag of the first tag group is attached is obtained, and the data is tagged with the acquired element name and embedded in the template.

[0007] In the above information processing method, a higher-level tag hierarchically higher than the tag in the first group is obtained based on the first disclosure standard, and if a tag in the second tag group corresponding to the obtained higher-level tag is defined in the mapping table and the tag is included in the template, data tagged with the tag in the first tag group is combined with data tagged with the tag in the second tag group and embedded in the template.

[0008] In the above information processing method, if a tag in the first tag group corresponding to a tag in the second tag group included in the template is not defined in the mapping table, the element name of the tag in the second tag group is output, data to which the tag is assigned is obtained, and the obtained data is embedded in the template.

[0009] In the above information processing method, the first disclosure standard and the second disclosure standard relate to non-financial data including greenhouse gas emissions, and the element names of the tags included in the first tag group are defined in an XBRL taxonomy corresponding to the first disclosure standard, and the element names of the tags included in the second tag group are defined in an XBRL taxonomy corresponding to the second disclosure standard.

[0010] An information processing program according to one embodiment of the present invention obtains an input document structured using a first tag group based on a first disclosure standard, obtains a template for creating an output document structured using a second tag group based on a second disclosure standard, references a mapping table that associates element names of tags included in the first tag group with element names of tags included in the second tag group, embeds data included in the input document into the template, and creates the output document.

[0011] An information processing device according to one embodiment of the present invention is an information processing device having a control unit, which acquires an input document structured using a first tag group based on a first disclosure standard, acquires a template for creating an output document structured using a second tag group based on a second disclosure standard, references a mapping table that associates element names of tags included in the first tag group with element names of tags included in the second tag group, embeds data included in the input document into the template, and creates the 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 a creation process. [Figure 12] 10 is a flowchart illustrating an example of a procedure for conversion processing. [Figure 13]10 is a flowchart illustrating an example of a procedure for conversion processing. [Figure 14] 10 is a flowchart illustrating an example of a procedure for a mapping determination process. [Figure 15] 10 is a flowchart illustrating an example of a procedure for a process of determining whether data is missing. [Figure 16] FIG. 10 is an explanatory diagram showing an example of a conversion selection screen. [Figure 17] FIG. 10 is an explanatory diagram showing an example of an excess or deficiency item instruction screen. [Figure 18] 10 is a flowchart illustrating an example of a procedure for item change processing. [Figure 19] FIG. 10 is an explanatory diagram illustrating an example of data conversion. 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, for example, 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 to the above, taxonomies can be used that correspond to the climate-related disclosure rules set forth by the SEC (US Securities and Exchange Commission), the framework set forth 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), information on elements in the EU's CSRD (Corporate Sustainability Reporting Directive), and response data to surveys conducted by the CDP (Carbon Disclosure Project).

[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] There are two methods for creating multiple instances: creating each instance individually, and converting an existing instance into an instance that conforms to another taxonomy. The latter method uses an instance that has already been created. If the contents of the source instance (source document) have been confirmed and approved, it will be possible for the destination instance to contain the same contents as the source instance.

[0022] 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.

[0023] In the following description, tags refer to start tags and end tags that constitute elements that make up XBRL data or iXBRL data.

[0024] In this specification, non-financial data is data related to sustainability. Non-financial data is categorized 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 indicating the greenhouse gas emissions per unit of each usage.

[0025] 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.

[0026] 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.

[0027] 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.

[0028] 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.

[0029] (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.

[0030] 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.

[0031] 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.

[0032] 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.

[0033] 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 document acquisition unit 111, a template acquisition unit 112, a creation unit 113, and an output unit 114.

[0034] The document acquisition unit 111 acquires an input document structured using a first tag group based on a first disclosure standard. The template acquisition unit 112 acquires a template for creating an output document structured using a second tag group based on a second disclosure standard. The creation unit 113 references a mapping table that associates element names of tags included in the first tag group with element names of tags included in the second tag group, embeds data included in the input document in the template, and creates the output document. The output unit 114 outputs the created output document.

[0035] 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.

[0036] 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.

[0037] 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).

[0038] 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.

[0039] 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.

[0040] 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.

[0041] 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.

[0042] 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.

[0043] 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.

[0044] 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 such as EDINET.

[0045] FIG. 6 is an explanatory diagram showing an example of a mapping DB. Mapping DB 123 stores the correspondence between items in each standard. 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 storing the data, such as the name or abbreviation of the table. The column name column stores the name of the column storing 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. Mapping DB 123 is an example of a mapping table. A QName is an example of an element name.

[0046] 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.

[0047] 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.

[0048] 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”

[0049] 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”

[0050] 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.

[0051] <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>

[0052] In addition, the unit of greenhouse gas emissions is t-CO2, so the unit is defined as follows:

[0053] <xbrli:unit id="”tCO2e”"> <xbrli:measure> utr:tCO2e< / xbrli:measure> < / xbrli:unit>

[0054] Tags for embedding Scope 1 emissions include the following:

[0055] <ix:nonfraction name="”ifrs-sds:AbsoluteGrossScope1GHGEmissions”" id="”fact-348”" format="”ixt4:num-dot-decimal”" contextref="”c-2022”" unitref="”tCO2e”" decimals="”0”">< / ix:nonfraction>

[0056] 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:

[0057] <ix:nonfraction name="”ifrs-sds:AbsoluteGrossScope1GHGEmissions”" id="”fact-348”" format="”ixt4:num-dot-decimal”" contextref="”c-2022”" unitref="”tCO2e”" decimals="”0”"> 310< / ix:nonfraction>

[0058] 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.

[0059] Similarly, a tag to embed Scope 2 market-based emissions would look like this:

[0060] <ix:nonfraction name="”ifrs-sds:AbsoluteGrossMarketbasedScope2GHGEmissions”" id="”fact-352”" format="”ixt4:num-dot-decimal”" contextref="”c-2022”" unitref="”tCO2e”" decimals="”0”">< / ix:nonfraction>

[0061] The tag to embed Scope 2 location-based emissions would look like this:

[0062] <ix:nonfraction name="”ifrs-sds:AbsoluteGrossLocationbasedScope2GHGEmissions”" id="”fact-351”" format="”ixt4:num-dot-decimal”" contextref="”c-2023”" unitref="”tCO2e”" decimals="”0”">< / ix:nonfraction>

[0063] Furthermore, the tag to embed Scope 3 emissions would be written as follows:

[0064] <ix:nonfraction name="”ifrs-sds:AbsoluteGrossScope3GHGEmissions”" id="”fact-354”" format="”ixt4:num-dot-decimal”" contextref="”c-2022”" unitref="”tCO2e”" decimals="”0”">< / ix:nonfraction>

[0065] 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.

[0066] xmlns:esrs=https: / / xbrl.efrag.org / taxonomy / draft-esrs / 2023-07-31

[0067] Since this is iXBRL data, the URIs of XBRL and iXBRL are specified as the namespace URI.

[0068] 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”

[0069] 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.

[0070] Tags for embedding Scope 1 emissions include the following:

[0071] <ix:nonfraction name="”esrs:GrossScope1GreenhouseGasEmissions”" id="”fact-348”" format="”ixt4:num-dot-decimal”" contextref="”c-1”" unitref="”u-2”" decimals="”0”">< / ix:nonfraction>

[0072] Similarly, a tag to embed Scope 2 market-based emissions would look like this:

[0073] <ix:nonfraction name="”esrs:GrossMarketBasedScope2GreenhouseGasEmissions”" id="”fact-353”" format="”ixt4:num-dot-decimal”" contextref="”c-2”" unitref="”u-2”" decimals="”0”">< / ix:nonfraction>

[0074] The tag to embed Scope 2 location-based emissions would look like this:

[0075] <ix:nonfraction name="”esrs:GrossLocationBasedScope2GreenhouseGasEmissions”" id="”fact-351”" format="”ixt4:num-dot-decimal”" contextref="”c-2”" unitref="”u-2”" decimals="”0”">< / ix:nonfraction>

[0076] Furthermore, the tag to embed Scope 3 emissions would be written as follows:

[0077] <ix:nonfraction name="”esrs:GrossScope3GreenhouseGasEmissions”" id="”fact-354”" format="”ixt4:num-dot-decimal”" contextref="”c-1”" unitref="”u-2”" decimals="”0”">< / ix:nonfraction>

[0078] XBRL uses dimensions as a way to express multi-dimensional structures such as vertical and horizontal dimensions. EFRAG / ESRS requires that emissions for important categories be shown when indicating Scope 3 emissions. In the taxonomy, categories are required to be described using dimensions. For example, when showing Category 1 emissions, specify the category in the scenario in the context definition, as shown below.

[0079] <xbrli:context id="”c-80”"> <xbrli:scenario> <xbrldi:explicitmember dimension="”esrs:Scope3GHGEmissionsCategoryGHGProtocolAxis”"> esrs:Category1PurchasedGoodsAndServicesMember< / xbrldi:explicitmember> < / xbrli:scenario> < / xbrli:context>

[0080] In the description of emissions, you can specify that the value you are describing is a Category 1 emission by citing the context definition using contextRef as follows:

[0081] <ix:nonfraction name="”esrs:GrossScope3GreenhouseGasEmissions”" id="”fact-409”" format="”ixt4:num-dot-decimal”" contextref="”c-80”" unitref="”u-3”" decimals="”2”"> 150< / ix:nonfraction>

[0082] 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.

[0083] 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.

[0084] 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.

[0085] 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.

[0086] 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.

[0087] Next, information processing performed by the multi-report system 100 will be described. FIG. 11 is a flowchart showing an example of the procedure for the creation process. The creation process is a process for creating a new instance using a template. The end user selects "Create report" 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 an essential 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). Based on the criteria ID corresponding to the disclosure criteria included in the setting, the control unit 11 acquires a template corresponding to the disclosure criteria from the template DB 124 (step S8). The control unit 11 acquires tags from the acquired template (step S9). The tags to be acquired here are tags for which element content is not set.

[0088] For example, in a template that complies with the IFRS disclosure standards, the name attribute of the tag contains the string "ifrs," so a search is performed for start tags that contain the string "name=ifrs." At the same time, a search is performed for end tags that correspond to start tags that are 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 ">" of the start tag and the opening "<" of the end tag are stored in order to embed values ​​in later processing.

[0089] 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 acquires data corresponding to the concept (step S10).

[0090] If data acquisition fails, the control unit 11 performs the following process: A screen requesting the addition of data is created and sent to the user terminal 2. The screen includes, for example, input fields for the name and value of the missing data. The end user enters the data on the screen and returns it to the server 1. The end user may provide the data to be added to the user terminal 2 or the server 1 by uploading a CSV file, JSON file, or the like.

[0091] The control unit 11 embeds the acquired data into the template according to the tag (step S11). The position where the data is embedded (the position where it is written) is between the closing ">" of the start tag and the opening "<" of the end tag. The control unit 11 stores the template with the embedded data, i.e., the output document, in the storage unit 12 (step S12). The control unit 11 sends the output document to the user terminal 2 (step S13). The control unit 21 of the user terminal 2 receives and displays the output document (step S14). The control unit 21 ends the creation process.

[0092] If the end user checks the contents and determines that corrections are necessary, the end user may be able to make corrections on the display screen of the output document. The control unit 21 sends the received corrections to the server 1. The control unit 11 of the server 1 returns the document reflecting the corrections to the user terminal 2. The end user checks whether the corrections have been reflected and sends a message to that effect to the server 1 via the user terminal 2. The control unit 11 of the server 1 stores the corrected output document (= iXBRL data) in the memory unit 12.

[0093] 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.

[0094] 12 and 13 are flowcharts showing an example of the procedure for the conversion process. The conversion process is a process for converting already created iXBRL data (input document) into iXBRL data (output document) that conforms to a taxonomy different from the taxonomy corresponding to the data. The end user selects data conversion from the operation menu of the user terminal 2. The control unit 21 of the user terminal 2 sends a data conversion request to the server 1 (step S21). The control unit 11 of the server 1 receives the data conversion request (step S22). The control unit 11 creates a selection screen and sends it to the user terminal 2 (step S23). The selection screen displays a list of created iXBRL data, allowing the end user to select source data from the list. The selection screen also allows the end user to select the source disclosure standard (first disclosure standard). The control unit 21 of the user terminal 2 receives and displays the selection screen (step S24). The end user selects the source data and the disclosure standard (second disclosure standard) corresponding to the destination data. The standard ID of the disclosure standard (ifrs, esrs, sasb, etc.) is set according to the end user's selection. The control unit 21 accepts the selection (step S25). The control unit 21 transmits the selection to the server 1 (step S26). The control unit 11 of the server 1 receives the selection (step S27). The control unit 11 acquires the iXBRL data to be converted (hereinafter referred to as "source data") from the storage unit 12 (step S28). The control unit 11 acquires a template corresponding to the destination data from the template DB 124 (step S29). The tags based on the taxonomy corresponding to the source data are referred to as the first tag group, and the tags based on the taxonomy corresponding to the destination data are referred to as the second tag group.

[0095] The control unit 11 performs mapping determination (step S30). Mapping determination is a process of determining data items that are included in the source data but do not have corresponding appropriate data items in the destination data. Details of the mapping determination process will be described later with reference to FIG. 14. Data items identified by mapping determination are called unconvertible items.

[0096] The control unit 11 performs a missing data determination (step S31). The missing data determination is a process for determining whether a data item is defined in the template of the conversion destination, but there is no appropriate data item corresponding to the source data. Details of the missing data determination process will be explained later with reference to FIG. 15. The data item identified by the missing data determination is called a missing item.

[0097] The process proceeds to FIG. 13. The control unit 11 creates an inquiry screen based on the results of the mapping determination and the missing data determination (step S32). The inquiry screen is a screen for inquiring the end user about how to handle the unconvertible items and missing items. The control unit 11 transmits the inquiry screen to the user terminal 2 (step S33). The control unit 21 of the user terminal 2 receives and displays the inquiry screen (step S34). The end user inputs how to handle the unconvertible items and missing items into the inquiry screen. For example, the end user may instruct to delete the unconvertible items or to include them in other items. The end user may also input data for the missing items. Alternatively, the end user may instruct to upload a file to set the data or to set acquisition from a database. The control unit 21 accepts the instruction (step S35). When the control unit 21 receives an instruction to upload a file or set acquisition from a database, it acquires data for the missing items from a file or a database. The control unit 21 transmits the instruction and the input or acquired data to the server 1 (step S36). The control unit 11 of the server 1 receives the instruction content and the input or acquired data (step S37). The control unit 11 embeds values ​​into the destination template based on the data included in the source data and the instruction content and data received by the user terminal 2 (step S38). The control unit 11 stores the output document with the values ​​embedded in the template in the memory unit 12 (step S39). The control unit 11 sends the output document to the user terminal 2 (step S40). The control unit 21 of the user terminal 2 receives and displays the output document (step S41). The control unit 21 ends the process.

[0098] As with the creation process, the conversion process may also include a process in which the end user checks the output document and makes corrections as necessary. After the end user has finalized the content of the output document, they obtain the output document in iXBRL data form from the server 1 and submit it to the reporting agency, etc.

[0099] FIG. 14 is a flowchart showing an example of the procedure for the mapping determination process. As described above, the mapping determination process corresponds to step S30 in FIG. 12. The control unit 11 of the server 1 acquires one tag indicating a data item included in the source data (step S51). The control unit 11 searches for and acquires the tag from the beginning of the source data. The control unit 11 searches the mapping DB 123 using the name of the acquired tag (name attribute, QName) as a search key (step S52). The control unit 11 temporarily stores the search result (step S53). For example, when an end user converts source data conforming to the IFRS / ISSB standards into destination data conforming to the EFRAG / ESRS standards, the control unit 11 performs a search using ifrs-sds:AbsoluteGrossScope1GHGEmissions as a search key. From the search result, the control unit 11 acquires esrs:GrossScope1GreenhouseGasEmissions as the name of the corresponding tag and temporarily stores this correspondence. Note that it is not assumed that there will be no hits in the search, and if there are no hits, the control unit 11 will treat this as a fatal error and perform error processing. Explanation of error processing will be omitted. If there is no corresponding tag in the conversion destination, the control unit 11 will temporarily store that fact. The control unit 11 determines whether there are any unprocessed tags (step S54). Specifically, the control unit 11 attempts to acquire the next tag included in the conversion source data. If the next tag can be acquired, the control unit 11 determines that there are any unprocessed tags. The acquired tag will become the next target for processing. If the next tag cannot be acquired, the control unit 11 determines that there are no unprocessed tags. If the control unit 11 determines that there are any unprocessed tags (YES in step S54), the control unit 11 returns the processing to step S52 and processes the unprocessed tags. If the control unit 11 determines that there are no unprocessed tags (NO in step S54), the control unit 11 returns the processing to the caller.

[0100] FIG. 15 is a flowchart showing an example of the procedure for the missing data determination process. As described above, the missing data determination process corresponds to step S31 in FIG. 12. The control unit 11 of the server 1 acquires all tags indicating data items included in the destination template (step S61). The control unit 11 deletes processed tags from the acquired tags (step S62). A processed tag is a destination tag that has been confirmed to have a correspondence relationship between the source tag and the destination tag as a result of the mapping determination process. Since it has been confirmed that the destination tag has a corresponding source tag, it does not need to be subject to the missing data determination process. The control unit 11 performs the following process on the remaining tags. The control unit 11 selects one tag to be processed (step S63). The control unit 11 searches the mapping DB 123 using the name of the acquired tag (name attribute, QNam) as a search key (step S64). The control unit 11 temporarily stores the search result (step S65). For example, when an end user converts source data conforming to the IFRS / ISSB standards into destination data conforming to the EFRAG / ESRS standards, the control unit 11 performs a search using esrs:PercentageOfScope1GreenhouseGasEmissionsFromRegulatedEmissionTradingSchemes as a search key. From the search results, the control unit 11 determines that there is no corresponding tag and temporarily stores this fact. Note that since it is not assumed that there will be no hits in the search, if there are no hits, the control unit 11 performs error processing as a fatal error. Explanation of error processing will be omitted. If there is a tag corresponding to the source, the control unit 11 temporarily stores this correspondence. The control unit 11 determines whether there are any unprocessed tags (step S66). If the control unit 11 determines that there are unprocessed tags (YES in step S66), the control unit 11 returns the processing to step S63 and processes the unprocessed tags. If the control unit 11 determines that there are no unprocessed tags (NO in step S66), the control unit 11 returns the processing to the caller.

[0101] Next, an example of a screen displayed on the user terminal 2 will be described. FIG. 16 is an explanatory diagram showing an example of a conversion selection screen. The conversion selection screen d01 is a screen for making settings when converting created iXBRL data. The conversion selection screen d01 includes a source data list d011, a destination criteria area d012, an OK button d013, and a cancel button d014. The source data list d011 displays the created iXBRL data. FIG. 16 shows the case where one item of data has been created. The destination area criteria d012 is an area for selecting the criteria to be followed by the converted data. When the end user selects the OK button d013, the selected content is sent to the server 1. When the end user selects the cancel button d014, the selected content is discarded and the conversion process is canceled.

[0102] FIG. 17 is an explanatory diagram showing an example of the excess / deficiency item instruction screen. The excess / deficiency item instruction screen d02 is a screen for specifying data items that are included in the source data but not in the destination data, and for setting values ​​for data items that are included in the destination data but not in the source data. The excess / deficiency item instruction screen d02 includes conversion settings d021, unsupported items d022, deletion instructions d023, other item instructions d024, input fields d025, missing items d026, value setting fields d027, OK button d028, clear button d029, and cancel button d02A. The conversion settings d021 indicate the disclosure criteria for the source and destination. The unsupported items d022 indicate items that are present in the source but not in the destination. The deletion instructions d023 are selected when the end user wishes to delete an item that is not present in the destination data (i.e., to include it in the destination data). The other item instruction d024 is selected when the end user wishes to include an item that is not present in the conversion destination among the other items. The input field d025 is a field where the end user enters the names of other items to be included in the item that is not present in the conversion destination. The missing item d026 indicates an item that is present in the conversion destination but is missing data that is not present in the conversion source (missing item). The value setting field d027 is a field where the end user sets the value of the missing item. When the end user selects the OK button d028, the instruction content and the entered value are sent to the server 1. When the end user selects the clear button d029, the instruction content and the entered value are cleared. When the end user selects the cancel button d02A, the processing is interrupted.

[0103] Next, we will explain the processing that occurs when the server 1 receives the instructions and values ​​entered by the end user on the excess / deficiency item instruction screen d02. If the end user deletes a data item that is included in the destination data but not in the source data, the control unit 11 of the server 1 discards the value read from the source data, does not embed it in the destination template, and performs the following processing.

[0104] The following describes the item change process performed by the control unit 11 of the server 1 when the end user instructs that a data item that is included in the destination data but not in the source data be included in another item. FIG. 18 is a flowchart showing an example of the procedure for the item change process. The control unit 11 starts the item change process when it receives an instruction from the user terminal 2 regarding a data item that is included in the source data but not in the destination data. The control unit 11 searches for a tag having the name specified by the end user in the destination template or the template in which data embedding is in progress (step S81). The control unit 11 determines whether the search is successful (step S82). If the control unit 11 determines that the search is successful (YES in step S82), it determines whether a value has already been set (step S83). If the control unit 11 determines that a value has already been set (YES in step S83), it combines the source data with the already set value (step S84). It is desirable to use an appropriate separator, such as a space or a colon, to distinguish between the already set data and the source data to be added. Also, a known generation AI (Artificial Intelligence) may be used to combine the already set value with the source data to be added. The control unit 11 then ends the process.

[0105] If the control unit 11 determines that a value has not yet been set (NO in step S83), it embeds the source data (step S85), and ends the process.

[0106] If the control unit 11 determines that the search has not yielded a hit (NO in step S82), it performs a fuzzy search (step S86). For example, the control unit 11 searches for tags with names that include part of the name specified by the end user. The control unit 11 also determines whether the name specified by the end user has a spelling error using a dictionary or the like, and if it determines that there is a spelling error, corrects the spelling error and then performs a search. The control unit 11 determines whether the search has yielded a hit (step S87). If the control unit 11 determines that the search has not yielded a hit (NO in step S87), it searches for a superordinate item (step S88). For example, the control unit 11 identifies a superordinate item of the data item to be converted. The superordinate item can be acquired by referencing a linkbase included in the taxonomy. The control unit 11 identifies a data item corresponding to the superordinate item using the mapping DB 123 or the like. The control unit 11 determines whether a data item corresponding to the superordinate item has been identified (step S89). If the control unit 11 determines that the data item corresponding to the higher-level item cannot be identified (NO in step S89), it performs error processing (step S90) and ends the processing. For example, in the error processing, the control unit 11 again transmits the excess / deficient item indication screen d02 to the user terminal 2 and initiates processing to have the user input the name of the item again.

[0107] If the control unit 11 determines that a data item corresponding to the higher-level item has been identified (YES in step S89), it creates a confirmation screen and sends it to the user terminal 2 (step S91). The confirmation screen is a screen that notifies the end user that an item with the name entered by the end user was not found and instead requests permission to embed data in another item. The control unit 21 of the user terminal 2 receives and displays the confirmation screen (step S92). The end user inputs an answer. The control unit 21 accepts the answer (step S93). The control unit 21 transmits the answer to the server 1 (step S94). The control unit 11 of the server 1 receives the answer (step S95). The control unit 11 determines whether the end user's answer is permission (step S96). If the control unit 11 determines that the answer is permission (YES in step S96), it embeds the data (step S97) and ends the process. If the control unit 11 determines that the answer is not permission (NO in step S96), it performs error processing (step S98) and ends the process. The error processing may be the same as that in step S90.

[0108] If the embedded data needs to be tagged with a tag that is not included in the target template, add an appropriate context definition. Also, add dimensions as necessary.

[0109] As described above, the multi-report system 100 allows end users to convert existing instances into instances conforming to other taxonomies. End users can also create XBRL format instances from iXBRL data using known techniques.

[0110] 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.

[0111] Next, an example of conversion in which item change processing is executed is shown. Fig. 19 is an explanatory diagram showing an example of data conversion. Fig. 19A is an explanatory diagram showing a portion of an example report conforming to the EFRAG / ESRS standard. Fig. 19B is an explanatory diagram showing a portion of an example report conforming to the SASB standard. Here, the explanation will be given assuming that the report shown in Fig. 19A is converted into the report shown in Fig. 19B.

[0112] In the table shown in FIG. 19A , the left column lists "Female," "Male," "Other gender," and "No data," and the right column lists the number of top management-level employees. The row directly below each row lists the percentage (%) of the total. Although not displayed, each percentage value is accompanied by a tag named esrs:PercentageOfEmployeesAtTopManagementLevel as a tag indicating the concept. The SASB standard tag corresponding to this tag is defined in mapping DB 123 and is named sasb:EmployeesPercentageOfExecutiveManagement. Furthermore, by referencing a taxonomy based on the SASB standard or a template prepared in advance, it is revealed that the gender classifications in the SASB standard are "WOMEN," "MEN," and "N / D," and there is no "Other gender" option. Therefore, the control unit 11 of the server 1 inquires of the end user about how to handle "Other gender" on the above-mentioned excess / deficiency item instruction screen d02. If the end user selects deletion, the control unit 11 excludes the "Other gender" data. Accordingly, the control unit 11 recalculates the percentages for each gender, so in the table shown in FIG. 19B, the Executive Management row becomes WOMEN: 40%, MEN: 40%, N / D: 20%. If the end user instructs that "Other gender" be included in "N / D", the results become WOMEN: 33%, MEN: 33%, N / D: 33%.

[0113] In the table of Figure 19B, from the second row onwards, tags named sasb:EmployeesPercentageOfNon-executiveManagement, sasb:EmployeesPercentageOfTechnicalStaff, and sasb:EmployeesPercentageOfAllOther are set in the destination template. However, as shown in Figure 19A, these tags are not included in the source data, so the control unit 11 prompts the end user to input values ​​for the missing items on the above-mentioned missing / excess item instruction screen d02. When the end user inputs the values, the missing items are filled in, and the control unit 11 completes the table shown in Figure 19B.

[0114] As described above, even if there is a difference between the data items included in the source data and the data items included in the destination data, the control unit 11 of the server 1 can create the destination data by inquiring of the end user and obtaining appropriate instructions.

[0115] (Item 1) obtaining an input document structured using a first set of tags based on a first disclosure standard; obtaining a template for creating an output document structured using a second tag group based on a second disclosure standard; A mapping table that associates the element names of tags included in the first tag group with the element names of tags included in the second tag group is referenced, and the data included in the input document is embedded in the template to create the output document. Information processing method for processing.

[0116] (Item 2) If a tag of the second tag group corresponding to a tag of the first tag group included in the input document is not defined in the mapping table, the tag of the first tag group and the data of the input document to which the tag is attached are output in association with each other. Item 1. The information processing method according to item 1.

[0117] (Item 3) acquiring an element name of a tag included in the second tag group to be added to the data to which the tag of the first tag group is added; The data is tagged with the acquired element name and embedded in the template. Item 2. The information processing method according to item 2.

[0118] (Item 4) acquiring a higher-level tag hierarchically higher than the tag in the first tag group based on the first disclosure criterion; If a tag of the second tag group corresponding to the acquired upper tag is defined in the mapping table and the tag is included in the template, data tagged with the tag of the first tag group is combined with data tagged with the tag of the second tag group and embedded in the template. Item 2. The information processing method according to item 2.

[0119] (Item 5) If a tag in the first tag group corresponding to a tag in the second tag group included in the template is not defined in the mapping table, outputting an element name of the tag in the second tag group; acquiring data to which the tag is to be assigned; The acquired data is embedded in the template. Item 1 or Item 2. The information processing method according to item 1 or 2.

[0120] (Item 6) The first disclosure standard and the second disclosure standard relate to non-financial data including greenhouse gas emissions, and the element names of tags included in the first tag group are defined in an XBRL taxonomy corresponding to the first disclosure standard, and the element names of tags included in the second tag group are defined in an XBRL taxonomy corresponding to the second disclosure standard. Item 5. The information processing method according to any one of items 1 to 4.

[0121] (Item 7) obtaining an input document structured using a first set of tags based on a first disclosure standard; obtaining a template for creating an output document structured using a second tag group based on a second disclosure standard; A mapping table that associates the element names of tags included in the first tag group with the element names of tags included in the second tag group is referenced, and the data included in the input document is embedded in the template to create the output document. An information processing program that causes a computer to perform processing.

[0122] (Item 8) An information processing device including a control unit, The control unit obtaining an input document structured using a first set of tags based on a first disclosure standard; obtaining a template for creating an output document structured using a second tag group based on a second disclosure standard; A mapping table that associates the element names of tags included in the first tag group with the element names of tags included in the second tag group is referenced, and the data included in the input document is embedded in the template to create the output document. An information processing device that performs processing. [Explanation of symbols]

[0123] 100: Multi-report system 1: Server 11: Control section 111: Document Acquisition Unit 112: Type acquisition part 113: Creation Department 114: Output section 12: Storage section 121: User DB 122: Corporate DB 123: Mapping DB 124: Type DB 125: Non-financial DB 1251: Environment table 1252: Social Table 1253: Governance Table 13: Communications Department 14: Reading unit 16: Communications Department 1P: Program 1a: Portable storage medium 2: User terminal 21: Control unit 22: Storage section 23: Communications Department 24: Input section 25:Display section 2P: Program B: Bus N: Network

Claims

1. obtaining an input document structured using a first set of tags according to a first disclosure standard; obtaining a template for creating an output document structured using a second tag group based on a second disclosure standard; A mapping table that associates the element names of tags included in the first tag group with the element names of tags included in the second tag group is referenced, and the data included in the input document is embedded in the template to create the output document. Information processing method for processing.

2. If a tag of the second tag group corresponding to a tag of the first tag group included in the input document is not defined in the mapping table, the tag of the first tag group and the data of the input document to which the tag is attached are output in association with each other. The information processing method according to claim 1 .

3. acquiring an element name of a tag included in the second tag group to be added to the data to which the tag of the first tag group is added; The data is tagged with the acquired element name and embedded in the template. The information processing method according to claim 2 .

4. acquiring a higher-level tag hierarchically higher than the tag in the first tag group based on the first disclosure criterion; If a tag of the second tag group corresponding to the acquired upper tag is defined in the mapping table and the tag is included in the template, data tagged with the tag of the first tag group is combined with data tagged with the tag of the second tag group and embedded in the template. The information processing method according to claim 2 .

5. If a tag in the first tag group corresponding to a tag in the second tag group included in the template is not defined in the mapping table, outputting an element name of the tag in the second tag group; acquiring data to which the tag is to be assigned; The acquired data is embedded in the template.

3. The information processing method according to claim 1.

6. The first disclosure standard and the second disclosure standard relate to non-financial data including greenhouse gas emissions, and element names of tags included in the first tag group are defined in an XBRL taxonomy corresponding to the first disclosure standard, and element names of tags included in the second tag group are defined in an XBRL taxonomy corresponding to the second disclosure standard. The information processing method according to any one of claims 1 to 4.

7. obtaining an input document structured using a first set of tags according to a first disclosure standard; obtaining a template for creating an output document structured using a second tag group based on a second disclosure standard; A mapping table that associates the element names of tags included in the first tag group with the element names of tags included in the second tag group is referenced, and the data included in the input document is embedded in the template to create the 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 obtaining an input document structured using a first set of tags according to a first disclosure standard; obtaining a template for creating an output document structured using a second tag group based on a second disclosure standard; A mapping table that associates the element names of tags included in the first tag group with the element names of tags included in the second tag group is referenced, and the data included in the input document is embedded in the template to create the output document. An information processing device that performs processing.

Images