Greenhouse gas emission calculation system, greenhouse gas emission aggregation method, and program

Abstract

We provide a calculation system that allows for the easy calculation of greenhouse gas emissions. [Solution] The greenhouse gas emission calculation system comprises an accounting data acquisition unit, a storage unit, an account group determination processing unit, an item determination processing unit, and an emission calculation unit. The accounting data acquisition unit acquires accounting data of the companies to be calculated. The storage unit includes a master data set that holds a company basic information master, an account group master, an item determination master, an industry master, and various statistical information. The account group determination processing unit uses the account group master to extract records from the accounting data that are subject to greenhouse gas emission calculation as journal entry data. The item determination processing unit uses the item determination master, the company basic information master, the industry master, and various statistical information master data to determine the items to be calculated for journal entry data that the account group determination processing unit could not determine. The emission calculation unit calculates greenhouse gas emissions for each journal entry.

Description

[Technical Field]

[0001] The present invention relates to a greenhouse gas emission amount calculation system, a greenhouse gas emission amount aggregation method, and a program. [Background Art]

[0002] In promoting decarbonization of regional industries, the expansion of subsidy systems by national and local governments has progressed, but many enterprises tend to perceive decarbonization as a cost increase, so the effect is limited. In addition, local governments and financial institutions have strengthened decarbonization support measures for supply chains, and large enterprises also request suppliers to disclose emission amounts to reduce emissions in the supply chain. However, especially many small and medium-sized enterprises lack human resources, funds, and know-how, and the current situation is that it is difficult for them to independently proceed with the calculation of greenhouse gas emissions, which is the first step toward decarbonization.

[0003] Patent Document 1 describes a corporate activity evaluation system for environmental management that receives input of corporate activity information including items, sub-items, and their costs, determines for each record of corporate activity information whether GHG calculation is subject to evaluation based on boundary information indicating whether GHG calculation is subject to evaluation, determines an economic cost indicating the cost of the corporate activity information, and determines an environmental cost indicating a GHG emission amount for each record determined to be subject to GHG calculation evaluation based on a calculation coefficient that is associated with an item or a sub-item and is used for calculating the GHG emission amount based on the cost.

[0004] According to the system described in Patent Document 1, when corporate activity information including items, sub-items, and their costs is input, it is possible to determine whether the information is subject to GHG calculation evaluation based on the boundary information. Since corporate activity information including items, sub-items, and their costs is possessed by any enterprise regardless of industry, even if the user does not have sufficient understanding of evaluation indicators for environmental management and does not fully understand the information required for evaluation, the user can efficiently and easily implement corporate activity evaluation for engaging in environmental management. [Prior Art Literature] [Patent Documents]

[0005] [Patent Document 1] Patent No. 6896315 [Overview of the project] [Problems that the invention aims to solve]

[0006] However, the system described in Patent Document 1 requires that the "details" among the "accounts and details and business activity information having those costs" that it accepts as input must have a hierarchical structure that includes at least a detail with the account as the parent and details with that detail as the parent. Therefore, users of the system must input business activity information into a predetermined form while mapping it to such a hierarchical structure, which is not sufficient in terms of simplicity and is not particularly user-friendly for small and medium-sized enterprises.

[0007] Therefore, the present invention aims to provide a greenhouse gas emission calculation system, an emission aggregation method, and a program that can easily calculate greenhouse gas (GHG) emissions. [Means for solving the problem]

[0008] A greenhouse gas emission calculation system according to one aspect of the present invention comprises an accounting data acquisition unit, a storage unit, an account group determination processing unit, an item determination processing unit, and an emission calculation unit. The accounting data acquisition unit acquires accounting data of companies whose greenhouse gas emissions are to be calculated. The storage unit includes at least a corporate basic information master holding corporate basic information of the companies to be calculated, an account group master, an item determination master, an industry master, and a group of masters holding various statistical information. The account group determination processing unit uses the account group master to extract records from each record of the accounting data that are subject to greenhouse gas emission calculation as journal entry data containing items necessary for calculation. The item determination processing unit uses the item determination master, the corporate basic information master, the industry master, and the group of masters holding various statistical information to determine the calculation items for journal entry data for which the account group determination processing unit could not determine the calculation items. The emission calculation unit calculates greenhouse gas emissions for each journal entry.

[0009] In the above embodiment, if the item determination processing unit is unable to determine the calculation item using the item determination master and the company basic information master, it may determine the calculation item using the item determination master, the industry master, and a group of masters that hold various statistical information.

[0010] In the above embodiment, the system may further include a volume conversion unit, which, when the calculation item in the journal entry data corresponds to energy, converts the monetary data in the journal entry data into volume prior to the calculation in the emissions calculation unit. [Effects of the Invention]

[0011] According to the present invention, a greenhouse gas emission calculation system, a greenhouse gas emission aggregation method, and a program can be provided that can calculate greenhouse gas emissions simply by importing accounting data, thereby contributing to the simple and efficient evaluation of environmental supply chain management activities in companies engaged in environmental management. [Brief explanation of the drawing]

[0012] [Figure 1] This diagram shows the configuration of a greenhouse gas emission calculation system according to an embodiment. [Figure 2] This figure shows the hardware configuration of the greenhouse gas calculation device according to the embodiment. [Figure 3] This figure shows the functional block of the computing device according to the embodiment. [Figure 4] This figure shows an example of data in the subject group master in the greenhouse gas emission calculation system according to this embodiment. [Figure 5] This figure shows an example of data from the item determination master in the greenhouse gas emission calculation system according to this embodiment. [Figure 6] This diagram shows the item determination processing flow in the greenhouse gas emission calculation system according to this embodiment. [Figure 7] This figure shows the emission calculation processing flow in the greenhouse gas emission calculation system according to this embodiment. [Modes for carrying out the invention]

[0013] With reference to the attached drawings, preferred embodiments of the greenhouse gas emission calculation system, greenhouse gas emission aggregation method, and program according to the present invention will be described. However, these embodiments are provided to facilitate understanding of the present invention and are not intended to limit its scope.

[0014] [System Configuration] Figure 1 shows the configuration of a greenhouse gas emission calculation system 1 according to a preferred embodiment of the present invention. As shown in Figure 1, the greenhouse gas emission calculation system 1 is connected to a greenhouse gas calculation device 10, an administrator terminal device 20, and a user terminal device 30 via a network 40.

[0015] The greenhouse gas calculation device 10 is a generally used information processing device such as a dedicated system, or a general-purpose computer, a server, or a plurality of computers (cloud computers) distributedly arranged on a network, and by installing a program, it can implement a function of calculating greenhouse gas emissions (hereinafter also simply referred to as "emissions").

[0016] The administrator terminal device 20 is a device used by an administrator, that is, a provider of the greenhouse gas emission calculation system 1, and any information processing device such as a general-purpose computer can be used.

[0017] The user terminal device 30 is a device used by a user of the greenhouse gas emission calculation system 1, and any information processing device such as a general-purpose computer can be used. In addition, the number of user terminal devices 30 connected to the network 40 is determined according to the number of users of the greenhouse gas emission calculation system 1.

[0018] The network 40 plays a role of mutually connecting the greenhouse gas calculation device 10, the administrator terminal device 20, and the user terminal device 30, and any wired network or wireless network can be used.

[0019] [Hardware Configuration] Figure 2 is a diagram showing the hardware configuration of the greenhouse gas calculation device 10 according to a preferred embodiment of the present invention. As shown in Figure 2, as an example, the greenhouse gas calculation device 10 includes an arithmetic device 110, a storage device 120, an auxiliary storage device 130, an input device 140, an output device 150, and a communication device 160 that are mutually connected.

[0020] The arithmetic device 110 includes a processor such as a CPU capable of executing an instruction set.

[0021] The storage device 120 includes a memory such as a RAM that stores an instruction set.

[0022] The auxiliary storage device 130 has a recording medium such as an HDD or SSD for recording programs. The auxiliary storage device 130 may also be cloud storage.

[0023] The input device 140 is a device that accepts input from an external source, such as a keyboard or a mouse.

[0024] The output device 150 is a device that outputs to an external source, such as a display or a printer.

[0025] The communication device 160 has a communication interface for sending and receiving various types of data over a network.

[0026] [Function Block] Figure 3 shows the functional blocks of the calculation unit 110 included in the greenhouse gas calculation device 10 according to a preferred embodiment of the present invention. As shown in Figure 3, the calculation unit 110 includes, as an example, an accounting data acquisition unit 200, a basic company information acquisition unit 300, an account group determination processing unit 400, an item determination processing unit 500, a volume conversion unit 600, an emissions calculation unit 700, a display processing unit 800, and a storage unit 900 that exchanges data between these units.

[0027] The accounting data acquisition unit 200 acquires accounting data from companies subject to emissions calculation. In this process, the accounting data can be directly imported from general ledgers, journals, etc., without the need to map it into a predetermined hierarchical structure.

[0028] The Corporate Basic Information Acquisition Unit 300 acquires basic information about companies subject to emissions calculation, such as sales, number of employees, location, and business details. It also acquires information such as energy procurement status, account usage, vehicle ownership, and employee commuting methods for companies subject to emissions calculation, as needed.

[0029] The account group determination processing unit 400 determines the account group of each accounting data based on the account title, sub-account, and description in the accounting data, and extracts the journal entry data that is subject to determination of emissions.

[0030] The item determination processing unit 500 determines the calculation item for journal entry data where the calculation item was unknown or could not be determined by the account group determination processing unit 400.

[0031] The volume conversion unit 600 converts the amounts of fuel costs (fuel purchase costs), power costs (electricity and steam purchase costs), and utility costs, etc., from the journal entry data into volumes using their respective energy unit prices.

[0032] The emissions calculation unit 700 calculates emissions from the journal entry data using the respective emission factors and emission intensity.

[0033] The display processing unit 800 formats the emission calculation results calculated by the emission calculation unit 700 into a predetermined display format and outputs them.

[0034] The memory unit 900 includes, as an example, various masters such as a corporate basic information master 901, accounting data 902, account group master 903, item determination master 904, industry master 905, region master 906, unit price master 907, and emission factor master group 910.

[0035] The Corporate Basic Information Master 901 holds basic information such as the company's accounting period, sales, number of employees, location, and industry classification, which are essential items for calculating emissions, and are acquired by the Corporate Basic Information Acquisition Unit 300.

[0036] Furthermore, the corporate basic information master 901 may also store information such as the company's business activities, vehicle ownership information, and account usage (breakdowns of utilities, company vehicles, energy procurement status, etc.) acquired by the corporate basic information acquisition unit 300, as optional items used to improve the accuracy of emissions calculation. These optional items are obtained through interviews with the companies subject to emissions calculation.

[0037] Accounting data 902 is a CSV file obtained by the accounting data acquisition unit 200, containing general ledger, journal entries, and other data, and includes items such as date, account title, sub-account, description, department, amount, and consumption tax classification.

[0038] As shown in Figure 4 as an example, the Account Group Master 903 holds information such as account titles, sub-accounts, and descriptions necessary for determining the account group of each journal entry in the accounting data.

[0039] The account group determination processing unit 400 makes a determination based on the account group master 903. If there is data in the "item" column of the account group master 903, the calculation item can be determined at the same time as the account group determination. As shown in Figure 4A, if there is no data in "item," the account group determination processing unit 400 cannot determine the calculation item, so the item determination processing unit 500 will determine the calculation item. Note that even for the same account title, there are cases where the calculation item can be determined and cases where it cannot, as shown in Figure 4B, and the calculation item may differ, as shown in Figure 4C.

[0040] Furthermore, if the account group determination processing unit 400 processes each journal entry in the order of the data's arrangement from top to bottom, under certain conditions, duplicate calculations or calculation omissions may occur, resulting in inaccurate figures. Therefore, as shown in Figure 4, the "Calculation Processing Group" column of the "Account Group Master 903" can be used to group each journal entry, assign a priority, and process them separately.

[0041] The item determination master 904 is used to determine the items of accounting data for which the account group determination processing unit 400 could not determine the items, based on more detailed conditions. As shown in Figure 5 as an example, it holds information such as the subsidiary account description.

[0042] Industry Master 905 holds the master data for the Japan Standard Industrial Classification (major classification: 20 industries, medium classification: 90 industries) published by the Ministry of Internal Affairs and Communications. Since the method of calculating emissions and the calculation coefficients differ depending on the industry, this master data is necessary for calculating emissions.

[0043] Regional Master 906 holds master data on representative suppliers of electricity, gas, etc. (deemed suppliers) for each region. When the supplier of electricity, gas, etc. cannot be determined from the accounting data of the company subject to emissions calculation, it is used in combination with Corporate Basic Information Master 901 to identify the deemed supplier.

[0044] The Unit Price Master 907 holds unit prices for fuel, electricity, and other energy sources, utilizing statistical information published by various government ministries and agencies in Japan. Using the energy unit prices registered in this Unit Price Master 907, the amount of fuel, electricity, and other energy used is converted from monetary value to tangible volume.

[0045] The emission factor master group 910 includes the industry-specific deemed procurement master 911, the commuter transport method master 912, the emission factor master 913, and the deemed composition ratio master group 914, all of which are used for calculating emissions, etc.

[0046] The Industry-Specific Deemed Procurement Master 911 stores information on estimated proportions (amount composition ratios) of representative procurement items for accounts related to cost of goods sold, manufacturing costs, and product costs, tailored to industry and customer characteristics. For accounts related to cost of goods sold, manufacturing costs, and product costs, such as purchases, raw material purchases, product purchases, parts, auxiliary materials, outsourcing fees, and subcontracting fees, it is often difficult to determine the calculation items from accounting journal entry data alone. In such cases, the Industry-Specific Deemed Procurement Master 911 is used to calculate emissions. The procurement items and their proportions can be flexibly set and changed to match customer characteristics.

[0047] The Commuter Transportation Master Data 912 contains information on the national average proportion of commuter transportation methods according to the industry and regional characteristics of the companies subject to emissions calculation. For example, it holds the average proportion of commuters in a particular industry or region who use each mode of transportation, such as passenger trains, buses, or automobiles, for their commute.

[0048] Emission Factor Master 913 uses the following databases provided by the Ministry of the Environment as master data for emission factors and emission intensity: "Calculation Methods and Emission Factors under the Calculation, Reporting, and Publication System" and "Emission Intensity Database for Calculating Greenhouse Gas Emissions of Organizations Through the Supply Chain," and is used for calculating emissions.

[0049] The deemed composition ratio master group 914 includes deemed composition ratio masters related to utilities expenses, water charges, fuel costs, vehicle costs, etc.

[0050] The deemed composition ratio master for utilities costs maintains the proportion (amount composition ratio) of water, electricity, and gas in total utilities costs for each industry (for example, by industry sub-classification code), based on industry-specific expense expenditure ratios obtained from statistical information.

[0051] The deemed composition ratio master for water charges maintains the proportion of water supply and sewage charges in each industry, which is allocated based on estimated breakdowns for each industry using statistical information.

[0052] The deemed composition ratio master for fuel costs is set based on industry-specific expense expenditure ratios obtained from statistical information, and holds the proportion (amount composition ratio) of coal, coal coke, natural gas, liquefied natural gas, city gas, crude oil, gasoline, jet fuel oil, kerosene, diesel fuel, heavy oil A to C, liquefied petroleum gas, oil coke, etc., in the total fuel costs for each industry (for example, by industry sub-classification code).

[0053] The deemed composition ratio master for vehicle expenses is set based on the ratio of expenses by industry obtained from vehicle information (company-owned vehicle information) and statistical information among the interview items in the basic company information master 901. It holds the proportion (amount composition ratio) of gasoline costs, tolls, parking fees, road service fees, etc., in the total vehicle expenses for each company or industry (for example, by industry sub-classification code) subject to emission calculation.

[0054] The procedures for calculating emissions using each of the above functional blocks are described below.

[0055] First, the account group determination processing unit 400 uses the information from the account group master 903, as shown in Figure 4, to determine the account group of the accounting data 902 acquired by the accounting data acquisition unit 200.

[0056] Then, in the account group determination, if the calculation item can be determined from the accounting data 902 (account title, description, sub-account), the process proceeds directly to the volume conversion in the volume conversion unit 600. If the calculation item cannot be determined (the item is unknown), the item determination processing unit 500 performs item determination, and then the process proceeds to the volume conversion in the volume conversion unit 600.

[0057] The processing flow for this item determination will be explained in detail using Figure 6.

[0058] First, basic company information, including information gathered from interviews with companies, is read from the company basic information master 901 (step S10), and accounting data 902 is read from the accounting data acquisition unit 200 (step S11). Note that steps S10 and S11 can be performed in any order.

[0059] Next, the account group determination processing unit 400 refers to the account group master 903 and performs a search process for the account titles, descriptions, and sub-accounts to be calculated for the accounting data 902 (step S12), and determines the journal entry data to be processed (step S13).

[0060] Then, it is determined whether the account title, description, sub-account, and calculation items for the journal entry data to be processed have been finalized (step S14). If they have been finalized, the process proceeds to step S17; otherwise, it proceeds to step S15.

[0061] In step S15, the item determination processing unit 500 first refers to the company basic information master 901 to determine the calculation items for the journal entry data from the company basic information. For example, if the individual calculation items (water, electricity, and gas) in the utility expenses could not be determined in step S14, the breakdown of each calculation item in the utility expenses is estimated using the composition ratio of each calculation item (water, electricity, and gas) in the utility expenses, which has been obtained in advance through company interviews and is stored in the company basic information master 901, and the amount of the utility expenses is allocated to the estimated amount for each calculation item (water, electricity, and gas).

[0062] Furthermore, in step S15, if the calculation items for the journal entry data cannot be determined from the basic company information due to insufficient information gathered during the interview, the process proceeds to step S16, where the deemed composition ratio master group 914 is referenced to determine the calculation items for the journal entry data based on statistical information. For example, in step S15, if the breakdown of each calculation item (water, electricity, and gas) within the utility costs cannot be determined, the deemed composition ratio master for utility costs within the deemed composition ratio master group 914 is referenced to estimate the breakdown of each calculation item within the utility costs, and the amount of utility costs is allocated to the estimated amounts for each calculation item (water, electricity, and gas). The deemed composition ratio master for utility costs holds the percentage (amount composition ratio) of water, electricity, and gas, etc., in the utility costs for each industry (for example, by industry sub-classification code), which is set based on the industry-specific expense expenditure ratio obtained from statistical information. Based on this percentage, the breakdown of each calculation item within the utility costs can be estimated.

[0063] Then, with respect to the journal entry data to be processed, if the calculation item can be determined in any of steps S14, S15, or S16, it is finalized as journal entry data with a determined calculation item (step S17). If the calculation item cannot be determined in any of steps S14, S15, or S16, it is finalized as journal entry data with no determined calculation item (step S18), and the process is terminated.

[0064] Note that the journal entry data for which the calculation items have not been determined, as confirmed in step S18, will not be used for calculating emissions, but may be retained for future audits or other purposes.

[0065] Thus, in this embodiment, the calculation items for each journal entry are determined through a three-step process: (1) first, they are identified from the sub-accounts and descriptions of the account; (2) if they cannot be identified from the sub-accounts and descriptions of the account, the composition ratio of each calculation item within the account based on interview information is used; and (3) if interview information cannot be used either, the composition ratio of each calculation item within the account based on statistical information is used. Therefore, even when the calculation items for each journal entry cannot be identified from the sub-accounts and descriptions of the account, the item can be determined simply and with sufficient accuracy for practical use by utilizing interview information or statistical information.

[0066] Following the above determination process, the emissions calculation unit 700 performs emissions calculation on the journal entry data for which the calculation items have been determined (journal entry data subject to calculation). However, for journal entry data where the calculation item corresponds to energy, it is necessary to perform a volume conversion in advance in the volume conversion unit 600.

[0067] The processing flow for volume conversion and emission calculation will be explained in detail using Figure 7.

[0068] First, the volume conversion unit 600 reads the journal entry data to be calculated, which includes information on the items to be calculated (step S20), and determines whether the items to be calculated are journal entry data corresponding to energy (step S21).

[0069] If the item to be calculated in the journal entry data does not correspond to energy, the process proceeds directly to step S26 for calculating emissions. If the item to be calculated in the journal entry data corresponds to energy, the process proceeds to step S22 for converting to physical volume.

[0070] In step S22, the volume conversion unit 600 reads information from the unit price master 907, the regional master 906, and the corporate basic information master 901, and converts the amount data of journal entries where the calculation item is energy into volume (usage: kWh, t, GJ / kl, etc.) using various charge unit prices, etc. (step S23), and then proceeds to step S24 for calculating emissions.

[0071] In terms of volume conversion, the regional master 906 holds master data on representative suppliers of electricity, gas, etc. (deemed suppliers) for each region. For example, if the supplier of electricity, gas, etc. cannot be determined from accounting data for water and utility costs, it is used to identify the deemed supplier by combining it with the company's location information obtained from the corporate basic information master 901.

[0072] Furthermore, the Unit Price Master 907 maintains energy unit prices for fuel, electricity, etc., for electricity, gas, etc., for each region, using statistical information published by public institutions such as government ministries and agencies in Japan. By dividing the amount of fuel, electricity, etc. by the energy unit price of the supplier or deemed supplier for each region, the amount of fuel, electricity, etc., used is converted from monetary value to volume.

[0073] Regarding the emission calculation in the emission calculation unit 700, we will first explain the processing of the journal entry data for which the calculation item corresponds to energy, for which volume conversion was performed in step S23.

[0074] In step S24, the emissions calculation unit 700 reads information from the emissions coefficient master 913 and calculates the emissions on a volume basis (step S25).

[0075] Emission Factor Master 913 uses the following databases provided by the Ministry of the Environment as master data for emission factors and emission intensity: "Calculation Methods and Emission Factors under the Calculation, Reporting, and Publication System" and "Emission Intensity Database for Calculating Greenhouse Gas Emissions of Organizations Through the Supply Chain." By multiplying the volume data converted in step S23 by these emission intensity values, emissions are calculated on a volume basis.

[0076] Next, we will explain how the emissions calculation unit 700 calculates emissions when it is determined in step S21 that the calculation item is not journal entry data corresponding to energy.

[0077] First, in step S26, for journal entries where the calculation item does not fall under energy, it is determined whether the calculation item is linked to the emission factor in a 1:1 ratio. If it is determined that the calculation item is linked to the emission factor in a 1:1 ratio, the process proceeds to step S27. If it is determined that the calculation item is not linked to the emission factor in a 1:1 ratio, the process proceeds to step S29.

[0078] If it is determined that the item to be calculated is journal entry data linked to the emission factor in a 1:1 ratio and the process proceeds to step S27, the emission calculation unit 700 reads information from the emission factor master 913 (step S27), and calculates the emissions on a monetary basis by multiplying the amount data of the journal entry by the emission factor and emission intensity linked to the item to be calculated in a 1:1 ratio (step S28).

[0079] On the other hand, if it is determined that the calculation item is not journal entry data linked to the emission factor in a 1:1 ratio and the process proceeds to step S29, the emission calculation unit 700 reads information from the corporate basic information master 901 and the emission factor master group 910 (industry-specific deemed procurement master 911, commuter transportation master 912, emission factor master 913, and deemed composition ratio master group 914) (step S29), and after determining the link between the calculation item and the emission factor by referring to the information in each master, it calculates the emissions based on corporate basic information and statistical information by multiplying the amount data of the journal entry by the ratio (deemed composition ratio estimated from statistical data etc. held by each master, or composition ratio obtained from interview information), the linked emission factor, and the emission intensity (step S30).

[0080] Finally, in the display processing unit 800, the emissions calculated in steps S25, S28, and S30 are aggregated according to the scope and category defined by the international standard for calculating greenhouse gas emissions (GHG protocol) (step S31), an emissions calculation report is generated (step S32), and the process is terminated.

[0081] As described above, the greenhouse gas emission calculation system according to this embodiment allows for the simple calculation of greenhouse gas emissions by simply importing accounting data. Furthermore, even if the calculation items cannot be determined from the accounting data, the system can automatically determine the calculation items while ensuring accuracy by using basic company information and even statistical information. This will make it possible to easily and efficiently evaluate the environmental supply chain management activities of companies that are engaged in environmental management.

[0082] Although embodiments of the present invention have been described above, the disclosed technology is not limited to the embodiments described above and can be implemented in various other forms without departing from the gist of the disclosure. [Explanation of Symbols]

[0083] 1…Greenhouse gas emission calculation system 10…Greenhouse gas calculation device 20…Administrator terminal device 30...User terminal device 40…Network 110...Arithmetic device 120...Storage device 130…Auxiliary storage device 140...Input device 150…Output device 160...Communication device 200... Accounting Data Acquisition Department 300…Company basic information acquisition department 400... Subject Group Determination Processing Unit 500...Item determination processing unit 600...Quantitative Conversion Unit 700...Emissions calculation department 800... Display Processing Unit 900...Storage section

Claims

1. A greenhouse gas emissions calculation system, It comprises an accounting data acquisition unit, a storage unit, an account group determination processing unit, an item determination processing unit, and an emissions calculation unit. The aforementioned accounting data acquisition unit acquires accounting data of companies subject to calculation of greenhouse gas emissions, The storage unit includes at least a corporate basic information master holding corporate basic information of the company subject to calculation, an account group master, an item determination master, an industry master, and a group of masters holding various statistical information. The aforementioned account group determination processing unit uses the aforementioned account group master to extract records from the accounting data that are subject to calculation of greenhouse gas emissions, as journal entry data containing the items necessary for the calculation. The item determination processing unit determines the calculation items for those journal entry data for which the account group determination processing unit could not determine the calculation items, using the item determination master, the company basic information master, the industry master, and the master group holding various statistical information. The emissions calculation unit is a greenhouse gas emissions calculation system that calculates greenhouse gas emissions for each of the aforementioned sorting data.

2. The greenhouse gas emission calculation system according to claim 1, wherein the item determination processing unit determines the calculation items using the item determination master, the industry master, and the master group holding the various statistical information when it is not possible to determine the calculation items using the item determination master and the company basic information master.

3. It is further equipped with a volume conversion unit, The greenhouse gas emission calculation system according to claim 1 or 2, wherein the volume conversion unit converts the monetary data in the journal entry data into volume in the journal entry data prior to the calculation by the emission calculation unit when the calculation item in the journal entry data corresponds to energy.

4. A method for calculating greenhouse gas emissions, We obtain accounting data from companies whose greenhouse gas emissions are included in the calculation, From the aforementioned accounting data, we extract the journal entry data that will be used to calculate greenhouse gas emissions. For the accounting entries in which the calculation items could not be determined, the calculation items are determined using the basic company information, industry information, and various statistical information of the company being calculated. A method for aggregating greenhouse gas emissions, which calculates greenhouse gas emissions for each of the aforementioned journal entry data.

5. The greenhouse gas emission aggregation method according to claim 4, wherein, in determining the calculation items, if it is not possible to determine the calculation items using the basic company information, the calculation items are determined using the industry information and the various statistical information.

6. The greenhouse gas emission aggregation method according to claim 4 or 5, wherein, when the calculation item in the aforementioned journal entry data corresponds to energy, the data relating to amounts in the aforementioned journal entry data is converted to quantities prior to the calculation of greenhouse gas emissions.

7. In an information processing device, To obtain accounting data from companies whose greenhouse gas emissions are included in the calculation, Extracting journal entry data from the aforementioned accounting data to be used in calculating greenhouse gas emissions, For the accounting entries in which the calculation items could not be determined, the calculation items will be determined using the basic company information, industry information, and various statistical information of the company being calculated. A program that calculates greenhouse gas emissions for each of the aforementioned journal entry data.

8. The program according to claim 7, which, in determining the calculation items, is unable to determine the calculation items using the basic company information, and in such cases, determines the calculation items using the industry information and the various statistical information.

9. The program according to claim 7 or 8, which, when the calculation item in the aforementioned journal entry data corresponds to energy, performs the function of converting the monetary data in the aforementioned journal entry data into physical volume prior to calculating the greenhouse gas emissions.

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