Information Processing Method, Information Processing Program, Information Processing Apparatus, and Information Processing System

Abstract

Provided are an information processing method, an information processing program, an information processing apparatus, and an information processing system for creating XBRL (eXtensible Business Reporting Language) data including financial data and non-financial data. 【Solution means】The information processing method acquires financial data, acquires non-financial data including carbon dioxide emissions, creates main body data including financial data and non-financial data described in a markup language, creates definition data corresponding to the main body data, and outputs disclosure data including the main body data and the definition data. Further, financial definition data corresponding to the financial data is acquired, definition data is created based on the acquired financial definition data, and disclosure data including the main body data and the definition data is output.

Description

Technical Field

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

Background Art

[0002] Patent Document 1 discloses a corporate financial information database for performing comparative analysis of financial information among industries. [Prior Art Document] [Patent Document]

[0003] [Patent Document 1] Japanese Unexamined Patent Application Publication No. 2011-076557

Summary of the Invention

Means for Solving the Problems

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

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

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

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

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

[0009] An information processing program according to an aspect of the present invention acquires financial data, acquires non-financial data including carbon dioxide emissions, creates main body data described in a markup language and including the financial data and the non-financial data, creates definition data corresponding to the main body data, and causes a computer to execute information processing for outputting disclosure data including the main body data and the definition data.

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

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

[0012] Note that the above summary of the invention does not list all the features of the present invention. Also, sub-combinations of these feature groups can also be inventions.

Brief Description of Drawings

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Embodiments for Carrying Out the Invention

[0014] Hereinafter, the present invention will be described through embodiments of the invention. However, the following embodiments do not limit the invention claimed in the claims. Also, not all combinations of features described in the embodiments are essential for the solution means of the invention.

[0015] Conventionally, XBRL (eXtensible Business Reporting Language) has been used as a description language for describing a company's financial statements and financial reports. Listed companies are obliged by the Financial Instruments and Exchange Act to create and disclose securities reports and the like. Companies submit disclosure documents such as securities reports described in XBRL using EDINET (Electronic Disclosure for Investors' NETwork) under the jurisdiction of the Financial Services Agency.

[0016] In recent years, a company's social responsibility has been strongly questioned, and it is required that the company conduct sustainable management, that is, management that grows and progresses in the long term while coexisting with various environments and stakeholders including the earth, not just its own short-term profits. In IFRS (International Financial Reporting Standards), it is being considered to add non-financial information as information that a company should disclose. Under such circumstances, an information processing system or the like for creating XBRL data including financial data and non-financial data is required.

[0017] FIG. 1 is an explanatory diagram showing a configuration example of a non-financial information disclosure system. The non-financial information disclosure system 100 includes a server 1, a non-financial data management system 2, and a user terminal 3. The server 1, the non-financial data management system 2, and the user terminal 3 are communicably connected to each other by a network N. The accounting system 4 is a system responsible for financial accounting. The accounting system 4 provides financial information to the server 1 via the network N. The disclosure system 5 receives XBRL data, for example, a securities report described in XBRL, from the server 1. An example of the disclosure system 5 is EDINET.

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

[0019] The non-financial data management system 2 stores non-financial data such as the carbon dioxide emissions and reduction amounts of end-users. End-users are corporate enterprises, organizations, etc. For example, the non-financial data is related to sustainability. The non-financial data is classified into governance, strategy, risk management, indicators, and targets. The indicators and targets include the greenhouse gas emissions for each end-user. The non-financial data is associated with identification information that uniquely identifies an end-user, such as a user ID. The greenhouse gas emissions are, for example, carbon dioxide emissions. The carbon dioxide emissions include direct emissions, indirect emissions, and other indirect emissions. The greenhouse gas emissions may be derived by multiplying the usage amount of at least one of electricity, water, oil, and gas by the unit emission factor of greenhouse gas per unit of each usage amount.

[0020] As non-financial information, information on measures for addressing human rights issues and disaster risks related to products and services handled by an enterprise may be managed. For human rights issue measures, for example, in the manufacture of products (including all processes related to the manufacture of products, not limited to processing such as the assembly of the product itself, but also processing such as the assembly of components constituting the product and processing of materials (including raw materials, etc.) constituting each component), it may be indicated whether measures are taken to prevent child labor. For disaster risk measures, it may be indicated whether measures are taken to prevent the manufacture of products from being affected in the event of a disaster. Also, as financial information or non-financial information, it may include any other things that the end-user enterprise wishes to request input from related enterprises. For example, it may include environmental impact assessments of various damage calculation models, regarding the environment, product carbon footprint related to climate change, biodiversity, land use, raw material procurement related to natural resources, hazardous substances, waste management, packaging materials, and waste of home appliances, etc. related to waste treatment, contained chemicals, air pollutants, water quality, and soil pollution related to environmentally regulated substances, and other information related to technology, energy, noise, vibration, odor, etc. related to the environment. Also, regarding society, human rights related to human resources (child labor, forced labor, working hours, wages, labor rights, discrimination, etc.), labor management and safety and health, human capital, safety and quality related to the safety of product services, safety of each substance, privacy and data security, relationship with the region, diversity, equity and inclusion, well-being and engagement, compliance and ethics, and other information related to society may be included. Furthermore, regarding governance, it may include information related to ethics, compliance with laws and regulations, anti-corruption, risk management, disaster response, tax transparency, and other information related to governance. Information related to due diligence may be included.

[0021] As non-financial information, it may include the following information related to environmental impact. From each of the above-mentioned usage amounts, the amounts of substances such as by-products, NOx, SOx, BOD, COD, etc., and the impact areas such as air pollution, air chamber pollution, harmful chemicals, ozone layer depletion, acidification, noise, global warming, photochemical oxidants, eutrophication, resource consumption, ecotoxicity, fuel consumption, land use, etc., and the amounts of each, derived using the original unit indicating the amount per unit of each usage amount, may be included, such as the protection targets of human health, social accounting, biodiversity, primary production, etc. based on damage assessment.

[0022] The direct emissions indicate the carbon dioxide emissions (thousand t-CO2) corresponding to Scope 1 in the so-called supply chain emissions. The indirect emissions indicate the emissions of carbon dioxide indirectly emitted by the end-user's purchase of energy during a specified period (such as a business year, quarter, etc.). The indirect emissions indicate the carbon dioxide emissions (thousand t-CO2) corresponding to Scope 2 in the supply chain emissions. Other indirect emissions indicate the emissions of carbon dioxide emitted by the activities of the end-user that are not included in the direct emissions of Scope 1 and the indirect emissions of Scope 2. Other indirect emissions indicate the carbon dioxide emissions (thousand t-CO2) corresponding to Scope 3 in the supply chain emissions.

[0023] The reduction amount of carbon dioxide indicates the reduction amount from the carbon dioxide emissions during the comparison period. The reduction amount may be indicated for each of the direct emissions, indirect emissions, and other indirect emissions. Instead of the reduction amount from the comparison period, the rate of change in emissions (such as a 10% decrease compared to the previous year) may be included in the non-financial data.

[0024] The user terminal 3 is a terminal used by the end-user. In FIG. 1, two user terminals 3 are described, but it may be one or three or more.

[0025] FIG. 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 configuration is connected by a bus B.

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

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

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

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

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

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

[0032] The storage unit 32 is composed of an SRAM, a DRAM, a flash memory, or the like, or a hard disk or an SSD. The storage unit 32 temporarily stores data necessary for the control unit 31 to execute arithmetic processing. In addition, the storage unit 32 stores the program 3P and various databases necessary for the control unit 31 to execute processing. The various databases and the like stored in the storage unit 32 may be stored in a database server or cloud storage.

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

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

[0035] Next, the database used by the non-financial information disclosure system 100 will be described. FIG. 4 is an explanatory diagram showing an example of a user DB. The user DB 121 stores information of end users. For example, it is a financial person or a sustainability person of a company. 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 an 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. When the end user belongs to an organization or group other than a company, the user ID column stores an ID that can uniquely identify the organization or group.

[0036] FIG. 5 is an explanatory diagram showing an example of a company DB. The company DB 122 stores information about organizations and groups such as companies. The company DB 122 includes a company ID, a name column, a type column, a listing classification column, a consolidation presence / absence column, a stock code column, a corporate number column, and a filer code column. The company ID column stores an ID that can uniquely identify an organization or group such as a company. Hereinafter, since a company is assumed as an example of an organization or group, the ID is referred to as a company ID. Also, the case where the organization or group is a company will be described. The name column stores the name of the company. The type column stores the type of the company. For example, if it is a Japanese company, the type column stores "domestic corporation". The listing classification column stores whether the company is listed on the stock exchange. The consolidation presence / absence column stores whether the company has consolidated subsidiaries. The stock code column stores the stock code if the company is listed on the stock exchange. The corporate number column stores the corporate code assigned by the National Tax Agency. The filer code column stores the filer code assigned by the disclosure system 5 such as EDINET.

[0037] FIG. 6 is an explanatory diagram showing an example of an individual item DB. The individual item DB 123 stores the correspondence between the item names disclosed by a company, particularly for non-financial data, and the standard item names (standard item names) defined by the disclosure system 5. The individual item DB 123 includes a company ID column, a number column, an item column, and a standard item column. The company ID column stores the company ID. The number column stores a number for identifying an item, for example, a sequential number. The item column stores the item names used by the company. The standard item column stores the standard item names defined by the disclosure system 5. When a company discloses an item of non-financial data that is not a standard item, a value is set in the item column, but the standard item column may have no value. Note that in FIG. 6, the item names and standard item names are shown in Japanese, but it is not limited thereto and may be in alphabetical notation.

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

[0039] FIG. 8 is an explanatory diagram showing an example of a non-financial DB. The non-financial DB 125 stores non-financial data of enterprises. The non-financial DB 125 includes an enterprise ID column, a CO2 emission column, a Scope 1 column, a Scope 2 column, and a Scope 3 column. The enterprise ID column stores the enterprise ID. The CO2 emission column stores the total value of the absolute total amount of an enterprise during a predetermined period. The total value of the absolute total amount is the total value of the Scope 1 (Scope1) emissions, the Scope 2 (Scope2) emissions, and the Scope 3 (Scope3). The Scope 1 column stores the Scope 1 emissions. The Scope 2 column stores the Scope 2 emissions. The Scope 3 column stores the Scope 3 emissions by category. The Scope 3 column includes a category 1 column, a category 2 column,..., and a category 15 column. The category 1 column stores the emissions of category 1. The category 2 column stores the emissions of category 2. The same applies hereinafter, and the category 15 column stores the emissions of category 15. The unit of emissions is thousand t-CO2 as described above. Since the non-financial DB 125 is assumed to acquire and store the latest data for disclosure from the non-financial data management system 2, it does not store the calculation period of the emissions. The non-financial DB 125 may store the calculation period.

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

[0041] FIG. 9 is a flowchart showing an example of disclosure data transmission processing. FIG. 9 shows the disclosure data transmission processing of Pattern 1. When the disclosure data transmission processing is activated, it is assumed that the company ID of the company to be processed is given to Server 1 by an argument or the like. The control unit 11 of Server 1 acquires financial data about the target company from the accounting system 4 (step S1). It is assumed that the financial data is not in XBRL format. As a method for acquiring the financial data, it may be acquired by file transfer using FTP (File Transfer Protocol), or may be acquired by Web API (Web Application Programming Interface). Not limited to this, the end user may access Server 1 with the user terminal 3 and input it. The control unit 11 acquires non-financial data (step S2). The control unit 11 searches the non-financial DB 125 using the company ID as a search key and acquires non-financial data. If the search does not hit, the control unit 11 may acquire non-financial data from the non-financial data management system 2. The control unit 11 creates a taxonomy (step S3). The control unit 11 creates a taxonomy corresponding to the acquired financial data and non-financial data. The control unit 11 refers to the taxonomy DB 124 and reads the reference taxonomy by the import statement. Also, the reference of the link information is set by XLink. Also, the control unit 11 refers to the individual item DB 123, and if it is necessary to add an item to the reference taxonomy, the control unit 11 adds an item to the taxonomy and sets the corresponding name link, display link, calculation link, and definition link. Then, the control unit 11 completes the submitter taxonomy. The control unit 11 creates XBRL data for disclosure (step S4). The control unit 11 creates an instance document corresponding to the created taxonomy. At that time, the individual item DB 123 is referred to, and the item is readjusted if necessary. The control unit 11 attaches a tag to the value of each data item included in the non-financial data and creates an instance document. The control unit 11 creates XBRL data for disclosure including the submitter taxonomy and the instance document. The control unit 11 transmits the XBRL data to the disclosure system 5 (step S5) and ends the process.It is a prerequisite that the individual item DB 123 contains all the items to be disclosed, that is, the items requested by the disclosure system 5 for disclosure. However, when the data items defined in the reference taxonomy are not stored in the non-financial DB 125, the control unit 11 may perform processes such as causing a warning to be displayed on the user terminal 3 and requesting the non-financial data management system 2. Similarly for financial data, even if it is a data item defined in the taxonomy and the already acquired financial data does not contain the data item, the control unit 11 acquires the data item from the accounting system 4.

[0042] In the disclosure data processing of Pattern 1 shown in FIG. 9, since the server 1 is responsible for creating the taxonomy and the instance document, even a company that uses the accounting system 4 which cannot create financial data in XBRL format can create disclosure data in XBRL format including financial data and non-financial data.

[0043] FIG. 10 is a flowchart showing an example of disclosure data transmission processing. FIG. 10 shows the disclosure data transmission processing of Pattern 2. Similar to Pattern 1, it is assumed that the company ID of the company to be processed is given to Server 1 by an argument or the like. The control unit 11 of Server 1 acquires financial XBRL data in which financial data disclosed by the company is described in the XBRL format from the accounting system 4 (step S11). The control unit 11 refers to the individual item DB 123 and acquires items disclosed by the company for non-financial data (step S12). The control unit 11 acquires non-financial data from the non-financial DB 125 (step S13). The control unit 11 determines whether all the items of the non-financial data acquired in step S12 are included in the non-financial data acquired in step S13 and there is no shortage (step S14). If the control unit 11 determines that there is no shortage (NO in step S14), the process proceeds to step S15. If the control unit 11 determines that there is a shortage (YES in step S14), a request for shortage data is made (step S19). The control unit 11 requests the non-financial data management system 2 for the shortage data. Alternatively, an email or push notification is sent to the end user to request input or import of the shortage items. The control unit 11 acquires the shortage data (step S20). The control unit 11 creates an instance document in the XBRL format (step S15). The control unit 11 creates an instance document from the non-financial data. At this time, the control unit 11 refers to the taxonomy of the non-financial data prepared for each company. The taxonomy is stored, for example, in the taxonomy DB 124. The control unit 11 combines the created instance document with the instance document included in the financial XBRL data to create an instance document including financial data and non-financial data. The control unit 11 reconstructs the taxonomy included in the financial XBRL data and the taxonomy of the non-financial data into one taxonomy (step S16). The control unit 11 creates disclosure XBRL data including the instance document and the taxonomy (step S17). The control unit 11 transmits the disclosure XBRL data to the disclosure system 5 (step S18) and ends the process (step S18).

[0044] In the disclosure data processing of pattern 2 shown in FIG. 10, since server 1 acquires financial data in XBRL format from accounting system 4, adds non-financial data to the instance document, and reconstructs the taxonomy to include definitions of non-financial data, etc., it is possible to create disclosure data including non-financial data while making use of the XBRL format data created by accounting system 4. Note that the control unit 11 of server 1 does not directly transmit the disclosure XBRL data to disclosure system 5, but transmits it to other servers or other systems, and the other servers or other systems may transmit it to disclosure system 5.

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

[0046] In the disclosure data transmission process of pattern 3 shown in FIG. 12, since server 1 creates non-financial data and its taxonomy, and creates and transmits non-financial XBRL data including the non-financial data and the taxonomy, even an accounting system 4 that does not handle non-financial data can create disclosure XBRL data including financial data and non-financial data and transmit it to the disclosure system 5. Although the taxonomy of non-financial data is created by server 1, it may be created by an accounting system 4 or the like responsible for transmitting the disclosure XBRL data to the disclosure system 5. In this case, the control unit 11 of server 1 acquires the taxonomy of non-financial data from the accounting system 4 or the like, and acquires the necessary non-financial data from the non-financial DB 125 according to the acquired taxonomy. At that time, the control unit 11 refers to the individual item DB 123 or the conversion information DB 126 described later as necessary, and determines the correspondence between the items defined in the taxonomy and the items stored in the non-financial DB 125. When acquiring the taxonomy of non-financial data from the accounting system 4 or the like, the control unit 11 of server 1 may transmit only the instance document created according to the taxonomy instead of transmitting the non-financial XBRL data including the taxonomy to the accounting system 4.

[0047] In the above description, it was assumed that, in addition to server 1, a configuration including a non-financial data management system 2 and an accounting system 4 was included, but it is not limited thereto. Server 1 may have the functions of the non-financial data management system 2. Alternatively, server 1 may have the functions of the accounting system 4. Furthermore, server 1 may have the functions of the non-financial data management system 2 and the accounting system 4. Although the disclosure data transmission process can be simplified by changing the configuration, since it is within the understandable range for those skilled in the art, the description is omitted.

[0048] In the disclosed data processing of Patterns 1 to 3 described above, before creating the disclosure XBRL data, Inline XBRL data may be created and stored in the storage unit 12. This is because it is relatively easy to create the disclosure XBRL data and the HTML data for display from the Inline XBRL data. After creating the Inline XBRL data, it is desirable to send the HTML data for display to the user terminal 3 to allow the end user to check the content. In the case of Pattern 1 or 2, after the end user checks and sends a confirmation of approval to the server 1, the disclosure XBRL data is created from the Inline XBRL data and sent to the disclosure system 5. In the case of Pattern 3, after the end user checks and sends a confirmation of approval to the server 1, the non-financial XBRL data is created from the Inline XBRL data and sent to the accounting system 4 or the like.

[0049] (Multi-report function) Since the XBRL-formatted disclosure data includes the taxonomy which is the data definition information, if the disclosure destination accepts the XBRL-formatted data, it becomes possible to submit the disclosure data to various disclosure destinations by replacing the taxonomy. Hereinafter, the multi-report function for creating data in the format for each of a plurality of disclosure destinations will be described.

[0050] FIG. 12 is an explanatory diagram showing an example of a conversion information DB. The conversion information DB 126 stores the correspondence relationships of elements (data items) between different taxonomies. The conversion information DB 126 includes an item number column, a heading column, an SSBJ column, a TDnet column, an IFRS S2 column, and an ESRS column. The item number column stores a number for identifying an element, for example, a sequential number. The heading column stores a name (heading) indicating the content of the element. For example, the heading is a name used in EDINET. The SSBJ column stores information on the element in the SSBJ standard. The SSBJ standard indicates a standard created by the Sustainability Standards Board of Japan (SSBJ), an internal organization of the Financial Accounting Standards Foundation. The TDnet column stores information on the element in TDnet (Timely Disclosure network). The IFRS S2 column stores information on the element in IFRS S2. IFRS is International Financial Reporting Standards. IFRS S2 is a climate-related disclosure standard established by the International Sustainable Business Bureau (ISSB) organized by the IFRS Foundation. The ESRS column stores information on the element in ESRS. ESRS indicates the European Sustainability Reporting Standards. ESRS is being considered by the European Financial Reporting Advisory Group (EFRAG). The SSBJ column, the TDnet column, the IFRS S2 column, and the ESRS column each include a name column, a requirement column, and a language column. The name column stores the element name in each standard. The requirement column stores whether the element is required to be disclosed in each standard. For example, 〇 indicates that disclosure is required. × indicates that disclosure is not required. The language column stores the language required as the description language of the instance document in each standard. JP indicates Japanese, and EN indicates English. Use FR for French and DE for German.Figure 12 shows only the SSBJ column, TDnet column, IFRS S2 column, and ESRS column. In addition, information on other elements such as IFRS S1, climate-related disclosure rules defined by the SEC (U.S. Securities and Exchange Commission), the framework defined by the TNFD (The Taskforce on Nature-related Financial Disclosures), the international standards and information disclosure framework for sustainability developed by the GRI (Global Reporting Initiative), the CSRD (Corporate Sustainability Reporting Directive) of the EU, information on elements in the questionnaire data collected by the CDP (Carbon Disclosure Project), and information on elements in eTax may also be stored.

[0051] Although Figure 12 only shows information on elements, schema information such as vocabulary schema and role type schema, and conversion information related to label links, display links, definition links, calculation links, reference links, etc. may be stored in the conversion information DB126 as needed.

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

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

[0054] The effects of the multi-report function are as follows. By storing the differences between multiple taxonomies in the conversion information DB 126, the initially created XBRL data can be converted into other formats. Note that the XBRL data to be used as the conversion source may be created from the Inline XBRL data stored in the storage unit 12.

[0055] (An example of insufficient data) Due to different disclosure standards for non-financial data, specific examples are shown for data that may be insufficient during data conversion. The following explanation is based on the differences between the disclosure standards according to IFRS S2 and the SSBJ standards (draft public release on March 29, 2024).

[0056] In IFRS S2, there is no obligation to disclose the total sum obtained by adding the absolute totals of Scope 1, Scope 2, and Scope 3. Therefore, when converting XBRL data according to IFRS S2 into XBRL data according to the SSBJ standards, the total sum of the absolute totals may be insufficient. In this case, the total sum of the absolute totals is added as an element, and a calculation link for calculating the total sum is added to the taxonomy.

[0057] When measuring greenhouse gas emissions by a method different from the GHG Protocol (2004), although there are no specific requirements in IFRS S2, the SSBJ Standards have the following requirements. If an entity chooses to measure using a method different from the GHG Protocol (2004) and the greenhouse gas emissions measured by a method different from the GHG Protocol (2004) are material, in addition to the greenhouse gas emissions, as a breakdown thereof, (1) the greenhouse gas emissions measured in accordance with the GHG Protocol (2004) and (2) the greenhouse gas emissions measured by a method different from the GHG Protocol (2004) must be separately disclosed. When converting XBRL data in accordance with IFRS S2 into XBRL data in accordance with the SSBJ Standards, in addition to adding the breakdowns of (1) and (2) above as elements, a calculation link showing that the total emissions amount is obtained from (1) and (2) must be added to the taxonomy.

[0058] Regarding Scope 3 greenhouse gas emissions, both IFRS S2 and the SSBJ Standards require disclosure by breaking down into categories related to the activities of the reporting entity in accordance with the Scope 3 categories described in the "Greenhouse Gas Protocol Corporate Value Chain (Scope 3) Standard (2011)". The SSBJ Standards have an additional proviso that for Scope 3 greenhouse gas emissions measured by a method different from the GHG Protocol (2004), if disclosure by breaking down into categories related to the activities of the reporting entity is not possible, the names of the categories related to the reporting entity among the Scope 3 categories of the Scope 3 Standard (2011) must be disclosed. When converting XBRL data in accordance with IFRS S2 into XBRL data in accordance with the SSBJ Standards, for Scope 3 emissions, if disclosure by breaking down into categories is not possible and the values broken down by category are not included, it is necessary to additionally obtain the names of the relevant categories.

[0059] Regarding the internal carbon price, since the SSBJ standards have requirements that are not in IFRS S2, when converting XBRL data in accordance with IFRS S2 into XBRL data in accordance with the SSBJ standards, there may be insufficient data. Details are omitted.

[0060] (Indicator calculation function) By collecting financial and non-financial data, it is possible to calculate indicators for evaluating emissions. For example, by dividing the total absolute amount of carbon dioxide emissions by the ordinary profit, the emissions per yen of ordinary profit can be obtained. If this indicator value is calculated for each business sector, it becomes possible to grasp the issues etc. for each business sector. For example, a business sector with a large indicator value and a small ordinary profit may consider downsizing or withdrawal, and a business sector with a small indicator value and a large ordinary profit can set a goal of increasing sales while reducing emissions.

[0061] (Selection function of disclosure items) Regarding disclosure items, there are some where a company can select what to disclose from among a plurality of items. For such items, it is desirable to make it possible for the end user to select whether to include them in the document. Examples are shown below.

[0062] Regarding Scope 2 greenhouse gas emissions, under the SSBJ standards, either (1) or (2) below must be disclosed. (1) When the company has a contract certificate, information regarding the contract certificate necessary for understanding Scope 2 greenhouse gas emissions. (2) Scope 2 greenhouse gas emissions based on market standards. In contrast, under IFRS S2, (1) is optional. When creating disclosure data in accordance with IFRS S2, if the company can disclose the information in (1) and (2), it is desirable to make it possible to select whether to include (1) in the disclosure data. When creating disclosure data in accordance with the SSBJ standards, it is desirable to make it possible to select whether to disclose only one of (1) or (2), or both.

[0063] Requirements regarding financed emissions are as follows. When an enterprise engages in activities related to asset management, commercial banking, or insurance, IFRS S2 requires the enterprise to disclose additional information regarding the enterprise's greenhouse gas emissions in Category 15, or emissions related to the enterprise's investments (financed emissions). If the enterprise has prepared any data, it is desirable to be able to select to disclose either one or both of them.

[0064] In addition, the SSBJ Standards require the disclosure of additional information regarding financed emissions. Therefore, if the XBRL data in accordance with IFRS S2 only includes the enterprise's greenhouse gas emissions in Category 15, additional information regarding financed emissions needs to be obtained as missing data in order to create XBRL data in accordance with the SSBJ Standards.

[0065] Regarding other climate-related risks and opportunities, assets or business activities vulnerable to climate-related physical risks, assets or business activities aligned with climate-related opportunities, and remuneration, there are differences in the same standard content, but the explanations are omitted.

[0066] (Indicator Definition Function) An index definition function will be described that enables an end user to create an index calculated by the above-described index calculation function. FIGS. 15 and 16 are flowcharts showing an example of the procedure of the index definition process. The end user operates the user terminal 3 and, for example, selects index definition from the operation menu. The control unit 31 of the user terminal 3 responds to the user's operation and sends a request for the index definition setting screen to the server 1 (step S81). The control unit 11 of the server 1 receives the request (step S82). The control unit 11 creates a setting screen (step S83). The control unit 11 creates a setting screen including an index definition unit that includes financial data items such as accounting items that can be used for calculating the index and non-financial data items such as carbon dioxide emissions, and a position definition unit that sets where in the instance document the defined index is to be inserted. The available financial data items and non-financial data items are extracted each time from the taxonomy used by the end user. Alternatively, they may be extracted in advance and stored in the storage unit 12 in association with the company ID. The control unit 11 sends the setting screen to the user terminal 3 (step S84). The control unit 31 of the user terminal 3 receives and displays the setting screen (step S85). The end user inputs settings including the definition of the index and the insertion position of the index. The control unit 31 accepts the settings (step S86). The control unit 31 sends the settings to the server 1 (step S87). The control unit 11 of the server 1 receives the settings (step S88). The control unit 11 updates the taxonomy according to the settings (step S89). The control unit 11 acquires XBRL data (step S90). Instead of XBRL data, the control unit 11 may acquire Inline XBRL data. These data may be stored in the storage unit 12. Alternatively, the data sent to the disclosure system 5 may be retrieved from the disclosure system 5. The control unit 11 updates the instance document including the newly defined index according to the updated taxonomy (step S91). The control unit 11 acquires financial data from the accounting system 4 and non-financial data from the non-financial DB 125 or the non-financial data management system 2 as necessary to calculate the value of the newly defined index. Alternatively, the end user may be allowed to input via the user terminal 3.The control unit 11 creates Inline XBRL data including the updated instance document and the taxonomy (step S92).

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

[0068] FIGS. 17 and 18 are explanatory diagrams showing an example of an index definition screen. The definition screen includes two tabs. FIG. 17 shows the index definition tab. The index definition tab displays financial data items and non-financial data items that can be used for index definition. The end user can input the items to be used into the calculation formula box by clicking or dragging the items with the mouse. Also, the end user inputs the name of the index to be defined in the name box.

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

[0070] With the indicator definition function, the end user can define a new indicator that includes financial data and non-financial data. The new indicator may be defined using only financial data or only non-financial data.

[0071] As described above, the present invention has been described using embodiments, but the technical scope of the present invention is not limited to the scope described in the above embodiments. It is obvious to those skilled in the art that various changes or improvements can be made to the above embodiments. It is clear from the description of the claims that forms with such changes or improvements can also be included in the technical scope of the present invention.

[0072] It should be noted that the execution order of each process such as operations, procedures, steps, and stages in the apparatus, system, program, and method shown in the claims, the specification, and the drawings is not explicitly stated as "before" or "preceding" etc., and can be realized in any order unless the output of the previous process is used in the subsequent process. Regarding the operation flow in the claims, the specification, and the drawings, even if "first," "next," etc. are used for convenience of explanation, it does not mean that it is essential to implement in this order.

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

[0074] On one aspect of the present invention, the following items of apparatus, method, and program are realized.

[0075] (Item 1) Acquire financial data, Acquire non-financial data including carbon dioxide emissions, Create main body data described in a markup language and including the financial data and the non-financial data, Create definition data corresponding to the main body data, Output disclosure data including the main body data and the definition data Information processing method.

[0076] (Item 2) Acquire financial definition data corresponding to the financial data, Create the definition data based on the acquired financial definition data, The information processing method according to Item 1

[0077] (Item 3) Acquire financial definition data corresponding to the financial data, Create the definition data based on the acquired financial definition data and non-financial definition data corresponding to the non-financial data, Output the non-financial data and the defined data The information processing method according to item 1

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

[0079] (Item 5) Calculate the index values based on the financial data and the non-financial data, Embed the index values into the main body data, Embed the calculation data including the calculation method of the index values into the defined data The information processing method according to any one of items 1 to 3

[0080] (Item 6) Acquire financial data, Acquire non-financial data including carbon dioxide emissions, Create main body data described in a markup language and including the financial data and the non-financial data, Create definition data corresponding to the main body data, Output disclosure data including the main body data and the definition data An information processing program for causing a computer to execute information processing

[0081] (Item 7) An information processing apparatus including a control unit, The control unit, Acquire financial data, Acquire non-financial data including carbon dioxide emissions, Create main body data described in a markup language and including the financial data and the non-financial data, Create definition data corresponding to the main body data, Output disclosure data including the main body data and the definition data Information processing apparatus.

[0082] (Item 8) A financial server that stores financial data, A non-financial server that stores non-financial data including carbon dioxide emissions, Obtain the financial data from the tax server, Obtain the non-financial data from the non-financial server, Create main body data described in a markup language and including the financial data and the non-financial data, Create definition data corresponding to the main body data, Output disclosure data including the main body data and the definition data An integrated server An information processing system comprising the same.

Description of Signs

[0083] 100 Non-financial information disclosure system 1 Server 11 Control unit 12 Storage unit 121 User DB 122 Enterprise DB 123 Individual item DB 124 Taxonomy DB 125 Non-financial DB 13 Communication unit 14 Reading unit 1P Program 1a Portable storage medium 2 Non-financial data management system 3 User terminal 31 Control unit 32 Storage unit 33 Communication unit 34 Input unit 35 Output unit 3P Program 4 Accounting system 5 Disclosure system

Claims

1. A computer capable of referencing a storage unit, Acquire financial data written in a markup language and financial definition data corresponding to the financial data; Obtaining non-financial data including carbon dioxide emissions and non-financial definition data corresponding to the non-financial data from the storage unit; creating main data written in the markup language and including the financial data and the non-financial data; creating definition data corresponding to the main body data based on the financial definition data and the non-financial definition data; Outputting disclosure data including the main data and the definition data Information processing methods.

2. The disclosure data is XBRL data, the body data is an instance document, The definition data is a taxonomy The information processing method according to claim 1 .

3. Calculating an index value based on the financial data and the non-financial data; embedding the index value in the body data; Calculation data including a method for calculating the index value is embedded in the definition data.

3. The information processing method according to claim 1 or 2.

4. Acquiring financial data described in a markup language and financial definition data corresponding to the financial data from a storage unit; Obtaining non-financial data including carbon dioxide emissions and non-financial definition data corresponding to the non-financial data; creating main data written in the markup language and including the financial data and the non-financial data; creating definition data corresponding to the main body data based on the financial definition data and the non-financial definition data; Outputting disclosure data including the main data and the definition data An information processing program that causes a computer to perform information processing.

5. An information processing device having a control unit capable of referencing a storage unit, The control unit is Acquire financial data written in a markup language and financial definition data corresponding to the financial data; Obtaining non-financial data including carbon dioxide emissions and non-financial definition data corresponding to the non-financial data from the storage unit; creating main data written in the markup language and including the financial data and the non-financial data; creating definition data corresponding to the main body data based on the financial definition data and the non-financial definition data; Outputting disclosure data including the main data and the definition data Information processing device.

6. a financial server that stores financial data and financial definition data corresponding to the financial data; a non-financial server that stores non-financial data including carbon dioxide emissions; An integrated server having a control unit capable of referencing the storage unit; An information system comprising: The control unit is Acquiring the financial data and the financial definition data from the financial server; Acquire the non-financial data from the non-financial server; Obtaining non-financial definition data corresponding to the non-financial data from the storage unit; creating main data written in a markup language and including the financial data and the non-financial data; creating definition data corresponding to the main body data based on the financial definition data and the non-financial definition data; A process for outputting disclosure data including the main data and the definition data Information processing system.

7. A computer capable of referencing a storage unit, Obtain financial data, Obtaining non-financial data including carbon dioxide emissions from the storage unit; creating main data written in a markup language based on the financial data and the non-financial data; creating definition data corresponding to the main body data based on the financial data and the non-financial data; Outputting disclosure data including the main data and the definition data Information processing methods.

8. A computer capable of referencing a storage unit, Obtaining non-financial data including carbon dioxide emissions from the storage unit; Obtaining non-financial definition data corresponding to the non-financial data; creating structured non-financial data written in a markup language based on the non-financial data; Based on the structured non-financial data, a main body of data including financial data and the non-financial data, and definition data corresponding to the main body of data based on the non-financial definition data and financial definition data corresponding to the financial data are generated, so that the structured non-financial data and the non-financial definition data are output. Information processing methods.

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