Information processing device

Abstract

To easily calculate the amount of emissions of environmental load factors. The information processing device includes an accounting data storage unit that stores accounting data, and an asset or The accounting data includes a coefficient memory unit that stores the emission coefficient of the environmental load substance for each cost item, and a and an emission calculation unit that calculates the amount of emission of the environmental load substance based on the emission coefficient. It is characterized by:

Description

[Technical field]

[0001] The present invention relates to an information processing device. [Background technology]

[0002] Patent Document 1 describes how to obtain the amount of emissions of environmental load factors such as carbon dioxide related to power generation. It is being done. [Prior art documents] [Patent documents]

[0003] [Patent Document 1] JP 2006-004080 A Summary of the Invention [Problem to be solved by the invention]

[0004] However, it is difficult to calculate the environmental impact of equipment owned by a business operator. It will take some time.

[0005] The present invention has been made in view of the above background, and is a method for easily reducing the amount of environmental load factors emitted. The present invention aims to provide a technique that can perform calculations. [Means for solving the problem]

[0006] The main invention of the present invention for solving the above problems is an information processing device, and an accounting data storage unit for storing the emission coefficients of environmental load substances for each asset or expense item. and a coefficient storage unit for storing the coefficient of the environmental load based on the accounting data and the emission coefficient. and an emission calculation unit that calculates the emission of the substance.

[0007] Other problems and solutions disclosed in this application are described in the embodiments and drawings. will be made clearer. Effect of the Invention

[0008] According to the present invention, the amount of emission of environmental load factors can be easily calculated. [Brief description of the drawings]

[0009] [Figure 1] 1 is a diagram illustrating an example of a hardware configuration of an information processing device 1. [Diagram 2] 2 is a diagram illustrating an example of a software configuration of the information processing device 1. [Diagram 3] FIG. 2 is a diagram illustrating the operation of the information processing device 1 of the present embodiment. DETAILED DESCRIPTION OF THE PREFERRED EMBODIMENTS

[0010] <Summary of the Invention> The contents of the embodiments of the present invention will be listed and described. For example, the present invention has the following configuration. Equipped with. [Item 1] an accounting data storage unit that stores accounting data; A coefficient storage unit that stores an emission coefficient of an environmental load substance for each item related to assets or expenses; An emission control unit for calculating the amount of emission of the environmental load substance based on the accounting data and the emission coefficient. An output calculation unit; An information processing device comprising: [Item 2] Item 1. The information processing device according to item 1, The accounting data is fixed asset ledger data; An information processing device comprising: [Item 3] Item 2. The information processing device according to item 2, The emission calculation unit selects data of the assets corresponding to capital goods from the fixed asset ledger data. and calculating the emissions based on the extracted data and the emission factor; An information processing device comprising: [Item 4] The information processing device according to item 2 or 3, The emission calculation unit derives data of the assets corresponding to lease assets from the fixed asset ledger data. and calculating the amount of emissions based on the extracted data and the emission factor. and, An information processing device comprising: [Item 5] An information processing device according to any one of items 2 to 4, The fixed asset ledger data includes information for identifying the assets and the values ​​of the assets. It is remembered as The emission calculation unit multiplies the value corresponding to the asset by the coefficient for each of the assets. calculating the emissions for each of the assets; An information processing device comprising: [Item 6] 6. The information processing device according to any one of items 1 to 5, providing an environmental value purchasing unit that purchases an environmental value according to the calculated amount of emission; An information processing device comprising:

[0011] An information processing device 1 according to an embodiment of the present invention will be described below. The processing device 1 calculates the amount of carbon dioxide (CO2) emissions related to fixed assets acquired by a business operator. The information processing device 1 is configured to calculate all upstream (cradle-to-gate) emissions of assets. In addition to carbon dioxide, methane (CH4), nitrous oxide (N20), Greenhouse gases such as fluorocarbons, other nitrogen oxides (NOx), sulfides (S The method can be widely applied to environmentally hazardous substances such as OX. <Hardware configuration> FIG. 1 is a diagram illustrating an example of a hardware configuration of an information processing device 1. It may be a general-purpose computer such as a workstation or a personal computer. Alternatively, it may be logically realized by cloud computing. The illustrated configuration is an example, and the information processing device 1 may have other configurations. , CPU 201, memory 202, storage device 203, communication interface 204, input device The storage device 203 stores various data and programs. Hard disk drives, solid-state drives, flash memory, etc. The communication interface 204 is for connecting to a communication network (not shown). An interface, for example, an adapter for connecting to an Ethernet (registered trademark), Modems for connecting to the public telephone network, wireless communication devices for wireless communication, serial communication Examples include USB (Universal Serial Bus) connectors and RS232C connectors. The input device 205 is a device for inputting data, such as a keyboard, a mouse, a touch panel, or a button. The output device 206 outputs data, for example, a display. These include trays, printers, and speakers.

[0012] <Software configuration> FIG. 2 is a diagram illustrating an example of a software configuration of the information processing device 1. Total data acquisition unit 211, emission calculation unit 212, environmental value purchase unit 213, fixed asset ledger storage The device includes a type setting information storage unit 231, a type setting information storage unit 232, and an emission coefficient storage unit 233.

[0013] The accounting data acquisition unit 211 acquires accounting data. For example, an external accounting system (not shown) can be accessed to obtain accounting data. In this embodiment, the accounting data acquisition unit 211 acquires the accounting data managed in the fixed asset ledger. The data on fixed assets to be acquired (hereinafter referred to as fixed asset ledger data) The accounting data acquisition unit 211 stores the acquired fixed asset ledger data in the fixed asset ledger storage unit 23. You can register at 1.

[0014] The fixed asset ledger storage unit 231 stores fixed asset ledger data for each asset. The ledger data includes the fixed asset number, asset name, asset classification, asset acquisition date, and asset The number of assets, their useful lives, depreciation methods, depreciation rates or amounts, and current book values ​​of the assets etc.

[0015] The category setting information storage unit 232 stores the categories of assets managed as fixed asset ledger data. The category setting information storage unit 232 records the category in association with the asset class and the asset name. In this embodiment, the categories are the Greenhouse Gas (GHG) Protocol Scales. The category is defined in the criteria of step 3. It is also possible to set a category in association with only the asset class or asset name. The fixed information storage unit 232 sets a category in association with a specific fixed asset number. Good too.

[0016] The emission coefficient storage unit 233 stores coefficients for calculating emission amounts. 33 stores the emission coefficient in association with the asset class and the asset name. It is assumed that the emission coefficients specified in the protocol are stored. 233 can also set emission factors corresponding only to asset classes or asset names. The emission coefficient storage unit 233 is configured to set an emission coefficient in association with a specific fixed asset number. You may do so.

[0017] The emission calculation unit 212 calculates the amount of emissions of environmental load substances based on the fixed asset ledger data and the emission coefficient. The emission amount calculation unit 212 calculates the emission amount based on the asset name and asset area of ​​the fixed asset ledger data. The amount of environmentally hazardous substances discharged can be calculated for each category corresponding to each component. In this example, the emission calculation unit 212 calculates the amount of capital goods (categories) specified in Scope 3 of the GHG Protocol. Calculate emissions for assets that correspond to category 1 (category 2) and leased assets (category 8). Specifically, the emission calculation unit 212 calculates the amount of capital goods (category 2) and leased assets (category Extract the fixed asset data corresponding to 8) and specify the asset name and asset area of ​​the extracted fixed asset data. The amount of emissions can be calculated by multiplying the book value by the emission factor corresponding to the amount of the fuel. The emission calculation unit 212 only calculates assets acquired in the current fiscal year. It is possible.

[0018] The environmental value purchasing unit 213 purchases environmental values ​​for offsetting the emission of environmentally hazardous substances. The environmental value purchasing unit 213 accesses an external server (not shown) and inputs J-Credit. The environmental value purchase unit 213 can purchase environmental values ​​such as carbon dioxide and carbon dioxide equivalents. It is possible to purchase environmental value to offset the emissions related to fixed assets calculated by 2. Cut.

[0019] <Operation> FIG. 3 is a diagram illustrating the operation of the information processing device 1 of this embodiment.

[0020] The emission calculation unit 212 receives from the fixed asset ledger storage unit 231 the asset whose acquisition date is included in the relevant fiscal year. The fixed asset ledger data included in the asset management system is extracted (S301) and the asset area corresponding to the capital goods category is created. The asset name and the asset category are identified from the classification setting information storage unit 232, and the asset category and the asset category are extracted from the fixed asset ledger data. Then, the one corresponding to the identified asset class and asset name is obtained (S302), and the asset class and The emission coefficient corresponding to the asset name and the amount of the emission factor is obtained from the emission coefficient storage unit 233, and the obtained emission coefficient is Multiply this by the book value of the fixed asset ledger data obtained above to calculate the emissions related to the asset. This is possible (S303).

[0021] The emission calculation unit 212 classifies the asset classification and the asset name corresponding to the category of the lease asset. Among the fixed asset ledger data identified from the setting information storage unit 232 and extracted in S301, The asset class and the asset name corresponding to the identified asset class and asset name are acquired (S304). The emission coefficient corresponding to the asset name is obtained from the emission coefficient storage unit 233, and the obtained emission coefficient is Calculate the amount of emissions related to the asset by multiplying it by the book value of the fixed asset ledger data obtained in 304. This can be done (S305).

[0022] The emission calculation unit 212 sums up the emission amounts calculated as above (S30 6) and output the amount of emissions (S307). Note that the difference between the amount of emissions for each category and the total value is At least one of them can be output.

[0023] The environmental value purchasing unit 213 purchases an environmental value corresponding to the total amount of emissions ( S308), all upstream emissions for capital goods and leased assets acquired during the fiscal year The carbon dioxide emissions produced can be offset.

[0024] The present embodiment has been described above, but the above embodiment is for the purpose of making the present invention easier to understand. The present invention is not intended to be interpreted as being limited to the above. It is understood that the present invention is not limited to the above-mentioned embodiments, and may be modified or improved without departing from the spirit and scope of the present invention.

[0025] For example, in this embodiment, the environmental loads related to fixed assets are calculated based on the fixed asset ledger data. However, this is not limited to fixed asset ledger data, but can be used for accounting data in general. The amount of environmental load substances discharged can be calculated using the above. For example, data managed by accounting package software or accounting cloud services. Alternatively, the data may be stored in a spreadsheet or other similar format managed by the business's accounting staff. The data may be

[0026] In this embodiment, Scope 3 (value chain of business operators) of the GHG Protocol Fixed asset register corresponding to capital goods (category 2) and leased assets (category 8) related to Based on the data, the amount of environmentally hazardous substances emitted from the fixed assets was calculated. Calculating emissions related to, but not limited to, Scope 1 and Scope 2 of the GHG Protocol In addition, for Scope 3, categories other than categories 2 and 8 can also be included. Emissions can also be calculated for.

[0027] ==About GHG Protocol Scope 1== The amount of emissions related to the direct discharge of environmentally hazardous substances by a business operator is calculated based on accounting data. For example, if the invoice data includes detailed data on fossil fuel purchases, If the receipt data or accounting data (transportation expenses, etc.) includes information on the purchase of fossil fuels such as gasoline, If the item related to the amount of fossil fuels purchased or paid for (e.g., The calculation may be made by dividing the purchase or payment amount by the set unit price. The amount of environmentally hazardous substances emitted can be calculated by multiplying the emission factor by the following: You can set it in advance by type of fossil fuel or by product name, and you can also set You can also set a default emission factor to be used for products that do not have an invoice data. In the data and accounting data, a sales company (pre-installed in the information processing device 1) that sells a specific fossil fuel If the payment to the sales agent is included, the sales agent can manage the payment as a master. Calculate the amount of environmentally hazardous substances emitted by the products sold by the company by multiplying the emission coefficient. In this case, the emission coefficient can be set in advance for each sales company. do.

[0028] ==About GHG Protocol Scope 2== It is also possible to calculate the emissions related to the electricity used by a business based on accounting data. For example, if the invoice data includes the item of electricity charges, or if the receipt data or accounting data If the data (utility charges, etc.) includes an item related to the payment of electricity charges, The electricity usage (kWh) listed or the electricity usage cannot be obtained from accounting data If the amount of electricity used is not sufficient, estimate it from the electricity bill and multiply it by the emission factor. The amount of environmentally hazardous substances emitted in relation to electricity use can be calculated. You can use the one provided by the company, or you can create your own emission factor for each electricity source. In addition, the amount of the goods discharged may be managed by a specific seller that is set in advance. Manage the coefficients and use accounting data (invoice data and journal data) related to purchases from specific sellers. If there is data on the amount of emissions from the seller, the amount of emissions is calculated by multiplying the amount purchased from the seller by the emission factor. It may also be the output quantity.

[0029] ==About GHG Protocol Scope 3== For Scope 3 categories, emissions can be calculated as follows:

[0030] <Category 1: Purchased goods and services> Category 1 is emissions related to goods and services purchased by businesses. The emission coefficient for each service can be managed in advance in a database. From the accounting data, the goods and services managed in the database for Category 1 If transaction details data or journal entry data related to the above can be obtained, Emissions are calculated by multiplying the purchased amount of services by the corresponding emission factor managed in the database. The amount can be calculated.

[0031] <Category 2: Capital materials> Category 2, as explained in this embodiment, is the last year's fixed asset in the fixed asset ledger. The amount of emissions is calculated by multiplying the difference (increase) with the emission factor corresponding to the asset. It is possible.

[0032] <Category 4: Transportation and distribution (upstream)> Category 4 is activities related to upstream transportation and distribution, including logistics activities related to procurement. Accounting data such as invoices and receipts will include information about the shipping and delivery companies (each with its own account number). The master management system determines whether the company is in charge of logistics in Category 4 or Category 9. Category 9 can be distinguished from Category 9 by analyzing the items. In this case, the weight of the transported goods and the transport distance included in the item are multiplied by the emission factor. Emissions can be calculated. Emission coefficients should be managed for each transport and delivery company. can.

[0033] <Category 5: Waste> Category 5 is activities related to waste disposal, etc. Accounting data such as invoices and receipts If the data includes an item for which payment is made to a designated waste disposal company, The amount of emissions is calculated by multiplying the amount and value of waste contained in the facility by the emission factor. The waste disposal companies and their emission factors are recorded in the database as master data. The database includes information on whether waste disposal companies are classified as either category 5 or 12. It is also possible to manage whether or not a deviation occurs.

[0034] <Category 6: Business trips> Category 6 is business trips by business employees. Emissions are calculated by multiplying the distance traveled by the emission factor (predetermined) for each mode of transportation. The distance can be calculated based on the fare for each means of transportation, for example. This may be done.

[0035] <Category 7: Employee commuting> Category 7 is the commuting expenses of employees of business operators. The commuting cost data includes the transportation method and distance used for commuting (for example, 2 (can be represented by one station).) is included, and emissions per mode of travel are calculated for each distance traveled. The emission amount can be calculated by multiplying the coefficient (which is assumed to be set in advance).

[0036] <Category 8: Leased assets (upstream)> As explained in this embodiment, category 8 is the last date of lease assets in the fixed asset ledger. Emissions are calculated by multiplying the difference (increment) from the previous fiscal year by the emission factor corresponding to the asset. For leased assets under loan, category 8 is not included in the calculation. Instead, it can be calculated as Category 13.

[0037] <Category 9: Transportation and distribution (downstream)> Category 9 is downstream logistics activities, such as warehouse operations in addition to shipping. This can include sales at the point of sale, storage, and retail. If the item contains an item whose destination is a designated transport or delivery company, Emissions can be calculated by multiplying the weight of the transported goods or the transport distance by the emission factor. The transport and delivery companies can record the data in the database together with the emission coefficient as the master data. The master also includes management of whether the supplier falls under category 4 or 9. It can be. <Category 10: Transportation and distribution> Category 10 is the processing of sold products. In particular, if an item to which payment is made is included, Emissions can be calculated by multiplying the number and value of products by the emission factor for each company. can.

[0038] <Category 11: Use of sold products> Category 11 is the use of sold products. Sales items and points are extracted, and the emission coefficient for each item can be managed in a database. Category 11 emissions can be calculated by multiplying

[0039] <Category 12: Disposal of sold products> Category 12 is disposal of sold products. In particular, if an item to which payment is made is a designated waste processor, The amount of emissions can be calculated by multiplying the amount and value of waste by the emission factor. The waste processor and its emission factor should be recorded in the database as a master. The database includes information on whether waste processors fall into category 5 or 12. You can also manage whether or not

[0040] <Category 13: Leased assets (downstream)> Category 13 is downstream leased assets, e.g., leased assets rented to other companies. Regarding leased assets in the fixed asset ledger, The difference (increase) from the previous fiscal year is multiplied by the emission factor corresponding to the asset to calculate the emission amount. It can be put out.

[0041] <Category 15: Franchise> Category 15 is Scope 1 and 2 activities related to franchisees. The members are identified from the securities held by the investees included in the accounting data, and the members are It is possible to calculate Scope 1 and 2 emissions for a company. [Explanation of symbols]

[0042] 211 Accounting Data Acquisition Department 212 Emissions Calculation Department 213 Environmental Value Purchasing Department 231 Fixed Asset Ledger Memory Section 232 Type setting information storage unit 233 Emission factor memory section

Claims

1. An acquisition unit that acquires information identifying a lease asset and accounting data that associates the price of the lease asset; A coefficient storage unit that stores, for each of the leased assets, an emission coefficient for calculating an indirect emission amount of an environmental load substance related to the leased assets; an emission calculation unit that calculates the emission amount for each of the leased assets by multiplying the price corresponding to the leased asset by the emission coefficient; An information processing device comprising:

2. 2. The information processing device according to claim 1, The accounting data is fixed asset ledger data that associates information identifying fixed assets related to the leased assets with the prices; An information processing device comprising:

3. 2. The information processing device according to claim 1, providing an environmental value purchasing unit that purchases an environmental value according to the calculated amount of emission; An information processing device comprising:

4. obtaining accounting data that associates information identifying a leased asset with a price of the leased asset; storing an emission coefficient for calculating an indirect emission amount of an environmental load substance related to the leased asset for each of the leased assets; multiplying the price corresponding to the leased asset by the emission coefficient for each of the leased assets to calculate the emission amount for each of the leased assets; An information processing method characterized by being executed by a computer.

5. obtaining accounting data that associates information identifying a leased asset with a price of the leased asset; storing an emission coefficient for calculating an indirect emission amount of an environmental load substance related to the leased asset for each of the leased assets; calculating, for each of the leased assets, the amount of emission of the environmental load substance for each of the leased assets by multiplying the price corresponding to the leased asset by the emission coefficient; A program for causing a computer to execute the following.

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