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

Abstract

We provide an information processing method, information processing device, information processing program, and information processing system for managing non-financial information. [Solution] The information processing method in the information processing system is as follows: Server 1, which is a first information processing device that can access a storage device that stores non-financial information, receives a request from a terminal resulting from a predetermined operation being performed on a screen output to the terminal by a disclosure system, which is a second information processing device, S13; in response to the request, sends an editing screen for non-financial information to the source of the request, S14; receives the non-financial information entered or embedded in the editing screen from the terminal, S19; stores the received non-financial information in the storage device, S21; and executes the process of sending the non-financial information to the second information processing device.

Description

Technical Field

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

Background Art

[0002] Patent Document 1 describes a system that provides investment judgment information for comprehensively judging financial information described in XBRL format using a plurality of evaluation definitions.

Prior Art Documents

Patent Documents

[0003]

Patent Document 1

Summary of the Invention

Means for Solving the Problems

[0004] In an information processing method according to an aspect of the present invention, a first information processing apparatus capable of accessing a storage device that stores non-financial information receives a request resulting from a predetermined operation being performed on a screen output by a second information processing apparatus. In response to the request, an editing screen for non-financial information is transmitted to the source of the request, the input or embedded non-financial information is received on the editing screen, the received non-financial information is stored in the storage device, and a process of transmitting the non-financial information to the second information processing apparatus is executed.

[0005] In the above information processing method, the non-financial information may be tagged according to the XBRL taxonomy, and the tagged non-financial information may be transmitted.

[0006] In the above information processing method, the session validity confirmation token issued by the second information processing apparatus may be transmitted to the second information processing apparatus after the non-financial information is stored.

[0007] An information processing device according to one aspect of the present invention is an information processing device that includes a control unit and can access a storage device for storing non-financial information, wherein the control unit receives a request resulting from a predetermined operation being performed on a screen output by another information processing device, and in response to the request, sends an editing screen for non-financial information to the source of the request, receives the non-financial information entered or embedded in the editing screen, stores the received non-financial information in the storage device, and executes a process to send the non-financial information to the other information processing device.

[0008] An information processing program according to one aspect of the present invention causes an information processing device that can access a storage device that stores non-financial information to receive a request resulting from a predetermined operation being performed on a screen output by another information processing device, to send an editing screen for non-financial information to the source of the request in response to the request, to receive the non-financial information entered or embedded in the editing screen, to store the received non-financial information in the storage device, and to execute a process to send the non-financial information to the other information processing device.

[0009] An information processing system according to one aspect of the present invention is an information processing system comprising a first information processing device and a second information processing device that can access a storage device for storing non-financial information, wherein the second information processing device outputs a first screen, the first information processing device receives a request resulting from a predetermined operation performed on the first screen, transmits a second screen of non-financial information to the source of the request in response to the request, receives the non-financial information entered or embedded on the second screen, stores the received non-financial information in the storage device, transmits the non-financial information to the second information processing device, and the second information processing device outputs a screen displaying the received non-financial information.

[0010] In the above-described information processing system, the first information processing device receives a session validity verification token along with the non-financial information, stores the non-financial information in the storage device, and then transmits the session validity verification token to the second information processing device. The second information processing device then determines the validity of the non-financial information based on the session validity verification token. If it determines that the non-financial information is valid, it accepts the non-financial information; if it determines that the non-financial information is invalid, it may discard the non-financial information.

[0011] In the above-described information processing system, the first information processing device may tag the non-financial information according to the XBRL taxonomy and transmit the tagged non-financial information, and the second information processing device may create an XBRL instance based on the tagged non-financial information.

[0012] It should be noted that the above summary of the invention does not enumerate all of its features. Furthermore, subcombinations of these features may also constitute an invention. [Brief explanation of the drawing]

[0013] [Figure 1] This is an explanatory diagram showing an example of an information system configuration. [Figure 2] Block diagram showing an example of a server hardware configuration. [Figure 3] Block diagram showing the hardware configuration of the terminal. [Figure 4] This is an explanatory diagram showing an example configuration of the basic database, financial information database, and non-financial information database. [Figure 5] This is an explanatory diagram showing an example of the configuration of the screen form database. [Figure 6] This is an explanatory diagram showing an example of an account database. [Figure 7] This is an explanatory diagram showing an example of a company database. [Figure 8] This is an explanatory diagram illustrating an example of a GHG emissions database. [Figure 9] This flowchart shows an example of the form generation process. [Figure 10] It is a flowchart showing an example of the procedure of form generation processing. [Figure 11] It is a flowchart showing an example of the procedure of input form creation processing. [Figure 12] It is an explanatory diagram showing an example of an input screen. [Figure 13] It is a flowchart showing the flow of report creation work. [Figure 14] It is a flowchart showing the flow of data creation procedure.

Mode 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 according to the claims. Also, not all combinations of features described in the embodiments are essential for the solution means of the invention. In this specification, information that is easy for a computer to handle, such as mere numbers, symbols, or combinations thereof, and that is difficult for a person to understand or interpret its meaning and significance, is particularly described as data, but it is not limited thereto.

[0015] In recent years, companies and organizations (business operators) are required to conduct sustainable management and operation. Sustainable management and operation refer to management and operation that aim not only to pursue their own short-term profits but also to grow and progress from a long-term perspective. Sustainable management and operation require growing and progressing together while collaborating with various stakeholders, and contributing to the improvement or maintenance of the global environment. In the following description, the management of companies will be described, but the same applies to the operation of organizations.

[0016] In order to conduct sustainable management, enterprises need to collect data from many related organizations and other groups. For example, in order to improve business operations by going through the PDCA cycle, timely data collection is necessary. In order to conduct sound management, it is essential to receive investment from investors. In particular, for enterprises, whether they can receive investment from institutional investors is important. Therefore, it is the responsibility of enterprises to collect and disclose data in a timely manner for institutional investors to use as material for investment decisions. And since institutional investors invest globally, global standards have been established for information disclosure. Hereinafter, the standards regarding information disclosure are referred to as disclosure standards.

[0017] The data that enterprises should collect includes, in addition to the financial data that has been collected conventionally, what is called non-financial data. Non-financial data is data related to sustainability. For example, non-financial data is classified into governance, strategy, risk management, indicators and targets. Indicators and targets include the emissions of greenhouse gases (hereinafter also referred to as GHG. GHG: Greenhouse Gas) for each enterprise. Non-financial data is associated with identification information that uniquely identifies an enterprise, such as an enterprise ID. As another classification method for non-financial data, there is also a method of dividing it into items of E (environment), S (society), and G (governance).

[0018] The emissions of greenhouse gases are the values obtained by multiplying the emissions of carbon dioxide and other gases, methane, nitrous oxide, organic fluorine compounds, alternative fluorocarbons, sulfur hexafluoride, and nitrogen trifluoride by the global warming potential and converting them into carbon dioxide equivalents. Hereinafter, the emissions of carbon dioxide and the values obtained by converting the emissions of greenhouse gases other than carbon dioxide into carbon dioxide equivalents are collectively referred to as carbon dioxide emissions.

[0019] Carbon dioxide emissions include direct emissions, indirect emissions and other indirect emissions. Carbon dioxide emissions may be derived by multiplying the usage of at least one of electricity, water, oil and gas by the emission factor (unit emission per unit of usage) indicating the emissions per unit of each usage.

[0020] As non-financial data, companies may manage information on human rights measures and disaster risk measures related to the products and services they handle. Human rights measures may include, for example, whether measures are in place to prevent child labor in the manufacturing of products (including not only the assembly of the product itself, but also the assembly of components that make up the product, the processing of materials (including raw materials, etc.) that make up each component, and all other processes related to the manufacturing of the product). Disaster risk measures may include whether measures are in place to prevent the manufacturing of products from being affected in the event of a disaster. In addition, as financial or non-financial data, any other information that the end-user company wishes to request from related companies may be included. For example, this may include various types of damage calculation-based environmental impact assessments, environmental information such as product carbon footprints related to climate change, biodiversity, land use, and raw material procurement related to natural resources, hazardous materials, waste management, and waste such as packaging materials and home appliances related to waste disposal, contained chemical substances, air pollutants, water quality, and soil contamination related to environmentally regulated substances, and other environmental information such as technology, energy, noise, vibration, and odor. Furthermore, information regarding society may include human rights related to human resources (child labor, forced labor, working hours, wages, labor rights, discrimination, etc.), labor management and occupational health and safety, human capital, safety and quality related to the safety of products and services, safety of each substance, privacy and data security, community relations, diversity, equity and inclusion, well-being and engagement, compliance and ethics, and other information related to society. In addition, information regarding governance may include ethics and legal compliance related to corporate conduct, anti-corruption, risk management and disaster response, tax transparency, and other information related to governance. Information regarding due diligence may also be included.

[0021] Location information may be included as one of the non-financial data items. An example of location information is coordinate values ​​in a geographic coordinate system (such as the Japanese Geodetic System, Japanese Geodetic System 2000, Japanese Geodetic System 2011, WSG84, etc.). Geographic coordinate values ​​are latitude and longitude. In addition, coordinate values ​​from various projected coordinate systems (plane rectangular coordinate system, UTM coordinate system, Web Mercator coordinate system) may be used as location information. Location information may also include height information, such as elevation, altitude, and sea level. Location information is not limited to coordinate values ​​that indicate a single point, but may also include country names, regional names, administrative division names, telephone area codes, postal codes, building names, etc. Country codes as defined in ISO 3166-1 may be used instead of country names. Regional names in Japan, for example, are Hokkaido, Tohoku, Kanto, Chubu, Kinki, Chugoku / Shikoku, and Kyushu. Administrative division names in Japan, for example, are prefecture names, county / designated city names, and city / ward / town / village names. You may use a prefecture code instead of a prefecture name, or an administrative area code consisting of a prefecture code and a municipal code instead of a city / ward / town / village name.

[0022] Non-financial data may include the following information regarding environmental impact: the amounts of by-products, NOx, SOx, BOD, COD, etc. from each of the above-mentioned usage amounts, the impact areas such as air pollution, air pollution, hazardous chemicals, ozone depletion, acidification, noise, global warming, photochemical oxidants, eutrophication, resource consumption, ecotoxicity, fuel consumption, land use, etc., human health based on damage assessment, social projections, biodiversity, primary production, and other protected entities, and the amounts derived using unit consumption factors.

[0023] Direct emissions refer to carbon dioxide emissions (thousand tons of CO2) that fall under Scope 1 of so-called supply chain emissions. Indirect emissions refer to carbon dioxide emissions indirectly emitted by a company through energy purchases during a specified period (fiscal year, quarter, etc.). Indirect emissions refer to carbon dioxide emissions (thousand tons of CO2) that fall under Scope 2 of supply chain emissions. Other indirect emissions refer to carbon dioxide emissions from company activities that are not included in Scope 1 direct emissions or Scope 2 indirect emissions. Other indirect emissions refer to carbon dioxide emissions (thousand tons of CO2) that fall under Scope 3 of supply chain emissions.

[0024] The amount of carbon dioxide reduction represents the reduction from carbon dioxide emissions during the comparison period. The reduction may be shown separately for direct emissions, indirect emissions, and other indirect emissions. Instead of the reduction from the comparison period, the percentage change in emissions (e.g., a 10% reduction compared to the previous year) may be included in the non-financial data. Furthermore, the reduction contribution, which is the amount of reduction achieved per unit of product or service compared to the current carbon dioxide emissions of the product or service, the results of the Life Cycle Assessment (LCA) at the product / service level, or the carbon dioxide emissions (carbon footprint) at the product / service level may also be included in the non-financial data.

[0025] As explained above, for companies to conduct sustainable business, they need to collect financial and non-financial data and disclose and report it appropriately. The core system that supports sustainable business is the Sustainability ERP (Enterprise Resources Planning) system. Sustainability ERP systems enable companies to collect financial and non-financial data precisely and in a short period of time. As a result, it becomes possible to disclose non-financial data simultaneously with financial data. Furthermore, by having the Sustainability ERP system manage financial and non-financial data, it becomes possible to ensure the reliability of the data that can withstand audits. The Sustainability ERP system and systems that work in conjunction with it will be described below.

[0026] Figure 1 is an explanatory diagram showing an example of the information system configuration. The information system 100 (information processing system) is a system that includes the sustainability ERP system 10 as its core, and systems that link with it. The information system 100 includes the sustainability ERP system 10, user companies 20, information providing organizations 30, linking systems 40, formulation organizations 50, receiving organizations 60, cloud services 70, information sites 80, and stakeholders 90.

[0027] Sustainability ERP System 10 is a computer system that supports user companies in conducting sustainable business operations. Sustainability ERP System 10 collects financial and non-financial data related to user companies and discloses or submits the collected data either as is or after processing.

[0028] User company 20 is a company that uses the sustainability ERP system 10. In Figure 1, User company 20 more precisely refers to the computer or computer system used by User company 20. However, in this specification, the scope of User company 20 is broadly defined, and in addition to the company as an organization, it also includes the company's employees, the computers and computer systems used by the company, and so on. Furthermore, User company 20 may not refer to a single company, but rather to a corporate group including a holding company with many subsidiaries and its subsidiaries.

[0029] Information providers 30 are organizations that provide information necessary for operating the Sustainability ERP System 10. For example, the Ministry of the Environment, which provides emission factors necessary for calculating GHG emissions, is an example of an information provider 30. Similarly, the IDEA Lab of the National Institute of Advanced Industrial Science and Technology (AIST), which creates the LCI (Life Cycle Inventory) database IDEA (Inventory Database for Environmental Analysis) and provides it through agents, is another example of an information provider 30. For convenience, agents providing IDEA are also included in the category of information providers 30.

[0030] Furthermore, the information providers 30 also include organizations that collect information from user companies 20 and provide that information upon request, primarily for a fee. It is assumed that the information providers 30 have no conflict of interest with the user companies 20. This is because the information collected and provided by the information providers 30 must be fair and accurate. For example, credit rating agencies and think tanks are examples of information providers 30. The information providers 30 also include public institutions, NPOs (Nonprofit Organizations), and NGOs (Non-Governmental Organizations) that provide fair and accurate information free of charge or at low cost. The Japan Electric Power Data Management Association is an example of an information provider 30. Similar to user companies 20, the information providers 30 also include not only the organization itself, but also its employees, computers, and computer systems used by the organization. The Financial Services Agency and EDINET, which is operated by the Financial Services Agency, are examples of information providers 30.

[0031] The linked system 40 communicates with the sustainability ERP system 10 and provides the sustainability ERP system 10 with data it possesses from user companies 20. The linked system 40 also receives data from user companies 20 from the sustainability ERP system 10. Data exchange between the sustainability ERP system 10 and the linked system 40 may be performed as needed via an API (Application Programmable Interface) or periodically via batch processing. Data exchange between the sustainability ERP system 10 and the linked system 40 may also be performed without using a network, by writing data to a recording medium, transporting the recording medium, and reading data from the recording medium. Note that a system provided by an information provider 30 can be the linked system 40. For example, the system that performs the electricity data provision service provided by the Japan Electric Power Data Management Association, which is an information provider 30, corresponds to the linked system 40.

[0032] The 50 regulatory bodies are organizations that develop disclosure standards. Disclosures include not only statutory and timely disclosures, but also disclosures required by non-profit organizations. Examples of the 50 regulatory bodies include the SSBJ (Sustainability Standards Board), the European Financial Reporting Advisory Group (EFRAG) in Europe, the US Securities and Exchange Commission (SEC) in the United States, and international organizations such as the GHG Protocol Initiative, the Global Reporting Initiative (GRI), CDP, the Task Force on Climate-related Financial Disclosures (TCFD), the Sustainability Accounting Standards Board (SASB), and the International Sustainability Standards Board (ISSB) established by the IFRS Foundation.

[0033] For example, disclosure standards include the SSBJ standards developed by the SSBJ, the ESRS (European Sustainability Reporting Standards) developed by EFRAG, the Climate-related Disclosure Regulations developed by the SEC, the GHG Protocol developed by the GHG Protocol Initiative, the GRI standards developed by the GRI, the TCFD guidance developed by the TCFD, the SASB standards developed by the SASB, and the ISSB standards developed by the ISSB. In addition, the questionnaires prepared by the CDP can also be considered a type of disclosure standard.

[0034] The receiving organization 60 is an organization that receives financial and non-financial data from the user company 20 in accordance with disclosure standards. In addition to indicating the organization itself, the receiving organization 60 also indicates its employees, computers and computer systems used by the organization. The receiving organization 60 may also serve as the information provider 30. For example, the receiving organization 60 may be a CDP or EDINET. For convenience, auditors and audit firms that verify the validity of the financial and non-financial data of the user company 20 before disclosure are also included in the receiving organization 60.

[0035] Cloud services 70 are software and applications provided over the internet. Examples of cloud services 70 include SaaS (Software as a Service), PaaS (Platform as a Service), and IaaS (Infrastructure as a Service). Examples of cloud services 70 include cloud storage for data storage, customer relationship management systems, sales management systems, attendance management systems, accounting systems, and generative AI.

[0036] Information Site 80 is a website that collects information from User Companies 20 and makes that information widely available. Information Site 80 also includes websites, bulletin boards, and blogs operated by news organizations and PR (Public Relations) companies. The difference between Information Site 80 and Information Providers 30 is that the information it publishes is a mix of reliable and unreliable sources.

[0037] Stakeholders 90 are defined as those stakeholders of User Company 20 who are interested in the information to be disclosed. Examples include shareholders of User Company 20 and institutional investors who have invested in or plan to invest in User Company 20. Local communities that have various influences on User Company 20's business activities are also considered stakeholders. Furthermore, employees of User Company 20 and companies with which User Company 20 has business relationships are also stakeholders.

[0038] Next, we will reiterate the involvement of the supply chain in the collection of non-financial data. As mentioned above, Scope 3 of GHG emissions refers to carbon dioxide emissions from corporate activities that are not included in Scope 1 direct emissions or Scope 2 indirect emissions. Therefore, user company 20, as a member of the supply chain, needs to receive non-financial data from upstream companies in the supply chain and pass on this non-financial data to downstream companies. If upstream and downstream companies use the sustainability ERP system 10 on a limited basis at the request of user company 20, without paying any usage fees, we will include upstream and downstream companies in user company 20.

[0039] First, we will explain the components of the Sustainability ERP System 10: Server 1 (information processing device, first information processing device) and Terminal 2. Server 1 performs information processing to realize the functions provided by the Sustainability ERP System 10. Server 1 consists of a server computer, workstation, PC (Personal Computer), etc. Server 1 may also be composed of a multicomputer consisting of multiple computers, a virtual machine virtually constructed by software, or a quantum computer. The functions performed by Server 1 may be distributed among multiple computers. Furthermore, the functions of Server 1 may be realized as a cloud service.

[0040] Figure 2 is a block diagram showing an example of the hardware configuration of Server 1. Server 1 includes a control unit 11, a storage unit 12 (memory device), a communication unit 13, and a read unit 14. Each component is connected by bus B.

[0041] The control unit 11 has one or more arithmetic processing units such as a CPU (Central Processing Unit), an MPU (Micro-Processing Unit), and a GPU (Graphics Processing Unit). The control unit 11 reads and executes a program 1P (program product) stored in the storage unit 12, thereby performing various information processing, control processing, etc. related to the server 1 and realizing various functional units.

[0042] The storage unit 12 is composed of SRAM (Static Random Access Memory), DRAM (Dynamic Random Access Memory), flash memory, or a hard disk or SSD (Solid State Drive). The storage unit 12 stores the basic DB, the financial information DB, and the non-financial information DB. The basic DB may be a group of databases composed of multiple databases. Similarly, the financial information DB and the non-financial information DB may each be a group of databases composed of multiple databases. The storage unit 12 also stores the program 1P necessary for the control unit 11 to execute processing. Furthermore, the storage unit 12 temporarily stores the data necessary for the control unit 11 to execute arithmetic processing.

[0043] The communication unit 13 communicates with terminal 2 via network N. Alternatively, the control unit 11 may use the communication unit 13 to download program 1P from another computer via network N or the like and store it in the storage unit 12.

[0044] The reading unit 14 reads a portable storage medium 1a, including CD (Compact Disc)-ROM and DVD (Digital Versatile Disc)-ROM. The control unit 11 may read program 1P from the portable storage medium 1a via the reading unit 14 and store it in the storage unit 12. Alternatively, the control unit 11 may download 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 program 1P from a semiconductor memory (not shown).

[0045] Terminal 2 is a terminal used by end users. End users are employees or staff of corporations or organizations who use information system 100 for business purposes. End users are classified into categories such as data entry personnel, approvers, and verifiers, depending on their business roles and system permissions.

[0046] Figure 3 is a block diagram showing the hardware configuration of a terminal. Terminal 2 consists of a notebook computer, panel computer, tablet computer, smartphone, etc. Terminal 2 includes a control unit 21, a storage unit 22, a communication unit 23, an input unit 24, and a display unit 25. Each component is connected by bus B.

[0047] The control unit 21 has one or more arithmetic processing units such as CPUs, MPUs, and GPUs. The control unit 21 provides various functions by reading and executing programs 2P (program products) stored in the storage unit 22.

[0048] The storage unit 22 is composed of SRAM, DRAM, flash memory, or a hard disk or SSD. The storage unit 22 temporarily stores data necessary for the control unit 21 to perform calculations. The storage unit 22 also stores the program 2P and various databases necessary for the control unit 21 to perform processing. The various databases stored in the storage unit 22 may be stored in a database server or cloud storage.

[0049] The communication unit 23 communicates with the server 1 via the network N. Alternatively, the control unit 21 may use the communication unit 23 to download program 2P from another computer via the network N or the like and store it in the storage unit 22.

[0050] The input unit 24 is a keyboard or mouse. The display unit 25 includes a liquid crystal display panel or an organic EL display panel, etc. The display unit 25 displays reports output by the server 1. Alternatively, the input unit 24 and the display unit 25 may be integrated to form a touch panel display. The terminal 2 may also display information on an external display device.

[0051] This specification describes a configuration in which a sustainability ERP system 10 and a disclosure system 41, which primarily handles financial information and creates disclosure data such as securities reports to be submitted to receiving institutions 60, etc., are linked. The disclosure system 41 is included in the linked system 40 described above.

[0052] In recent years, in order to properly understand a company's management status and growth potential, there has been an increasing need to refer to non-financial information in addition to traditional financial information. This stems from the growing emphasis on sustainability in corporate management. Investors are inclined to invest in companies with future growth potential, and when evaluating that growth potential, the sustainability of the business, that is, the presence or absence of sustainability in management, has become an important factor in their decision-making.

[0053] Traditionally, disclosure documents such as securities reports have primarily contained financial information, which was obtained from accounting systems. Systems for creating securities reports based on financial information are also widely used. On the other hand, non-financial information has been collected separately from financial information and used for creating sustainability reports, etc. Sustainability ERP systems, as mentioned above, have been used for the collection and management of non-financial information. However, systems that integrate and manage both financial and non-financial information are not yet widespread. Furthermore, recent institutional requirements have led to a demand for the inclusion of non-financial information in disclosure documents such as securities reports.

[0054] In addition, this disclosed information is required to be submitted as electronic data, and the XBRL (eXtensible Business Reporting Language) format is required. In the XBRL format, each data item must be assigned a tag (element name) to identify its content. These element names are defined based on the XBRL taxonomy.

[0055] Given the above background, this specification proposes a mechanism in which the sustainability ERP system 10 is linked with the disclosure system 41, which has traditionally been responsible for preparing securities reports. As a result, end users will be able to create securities reports and other documents that include financial and non-financial information with the same ease of use as the disclosure system 41.

[0056] (Embodiment 1) First, let's explain the database. Figure 4 is an explanatory diagram showing an example configuration of the basic database, financial information database, and non-financial information database. The basic database includes account database 121 and company database 122. The contents of each database will be described later.

[0057] The financial information database includes a journal entry database, an income statement database, and a balance sheet database. The journal entry database stores transaction information (records of transactions) that form the basis of financial data (income statement, balance sheet, cash flow statement, etc.). The income statement database stores indicators that management considers important (sales, profit, cost structure). The income statement database stores monthly, quarterly, and annual data. The balance sheet database stores basic data (assets, liabilities, equity) that shows the company's financial condition. Specifically, it stores balance information for each account item such as cash and deposits, accounts receivable, inventory, capital expenditures, accounts payable, borrowings, and capital. The balance sheet database stores monthly, quarterly, and annual year-end balance data. Note that although Figure 4 only shows three databases included in the financial information database, other databases may also be included. For example, these could include a cash flow database that stores cash flows for each operating, investing, and financing activity; a financial indicators / KPI database that stores financial analysis indicators such as ROE, ROA, equity ratio, and EBITDA; a consolidated financial database that stores data on intercompany transactions between parent and subsidiary companies and data after balance elimination processing; and an audit / evidence database that stores various change histories, approval histories, and user operation logs, and is used for internal control and audit response.

[0058] The non-financial information database includes the GHG emissions database (DB123), the labor and human resources database (DB124), and the board of directors and compliance database (DB125). The contents of the GHG emissions database (DB123) will be described later. The labor and human resources database (DB124) records information disclosed by companies regarding the work environment, human resource development, diversity, occupational safety and health, etc. The information items stored include the number of employees, the number and ratio of men and women, average age, average length of service, annual training hours, turnover rate, number of work-related accidents, employment rate of people with disabilities, and the percentage of women in management positions. Each item is associated with supplementary information such as the year to which the information belongs, the aggregation unit, the source of information, and the basis for calculation.

[0059] The Board of Directors / Compliance DB125 stores information on the composition of the board of directors (independence, gender ratio, expertise), meeting frequency, agenda, and evaluation results, as well as information on the whistleblowing system, the number of legal violations, and the status of ethics and compliance education implementation. Although Figure 4 only shows three databases included in the non-financial information DB, other databases may also be included. For example, an environmental resources DB that stores water resource usage and waste generation, a supply chain audit DB that stores the results of human rights and labor environment surveys in the supply chain, and a cyber risk management DB that stores information security incidents and risk assessment results are possible. The information items stored in each database included in the non-financial information DB are examples of data items.

[0060] Figure 5 is an explanatory diagram showing an example of the configuration of the screen form database. The screen form database 126 is a database that stores the basic data used to dynamically generate input forms. For example, an input form is a screen for an input person to enter non-financial information. The screen form database 126 stores field definitions, layout definitions, and form schemas.

[0061] A field definition is data that defines the basic information for each input item. A field definition includes the item name, input format (text, number, date, selection, etc.), default value, validation conditions, and help information. Field definitions allow for centralized management of the attributes and constraints of individual input items. Furthermore, to clarify the correspondence between input items and XBRL taxonomies, the element name (tag name) corresponding to the item is defined in the Field Definition based on the XBRL taxonomy, and this definition is stored.

[0062] A layout definition is data that specifies how input fields are arranged on the screen. It includes the display order of items, their position in the grid, section and tab divisions, and responsive display conditions. Layout definitions allow for consistent control over the screen structure and appearance, preventing screen distortion even when elements are shown or hidden. Furthermore, layout definitions define the overall usability of the form, playing a crucial role in ensuring input efficiency and usability.

[0063] A form schema is data referenced when configuring a specific form. It links field definitions and layout definitions, and includes distinctions between required and optional input fields, display / hide conditions, and access permissions. In particular, for display / hide conditions, user attribute-based segments (such as parent company industry, main business of the branch, and branch type) are recorded as rules, and the display of an item is controlled only when the corresponding conditions are met. By using a form schema, it is possible to present only the necessary input fields to each user, reduce the input burden by excluding unnecessary fields, and maintain data integrity.

[0064] The screen form DB126 comprehensively stores the definitions of input items, screen layouts, and display control rules. The screen form DB126 enables the dynamic generation of user-optimized input screens during the form generation process described later.

[0065] Figure 6 is an explanatory diagram showing an example of an account database. Account DB 121 stores the account information of end users. Here, end users are primarily assumed to be employees of a company. Note that multiple people may share one account. Account DB 121 includes an ID column, a display name column, an email address column, and a company ID column. The ID column stores an ID that uniquely identifies the account. The display name column stores the name of the account. The name can be a name, job title, or group name. The email address column stores the email address that will be used as the recipient when sending emails to the account user. The company ID column stores the ID of the company to which the user of the account belongs.

[0066] Figure 7 is an explanatory diagram showing an example of a company database. Company DB 122 stores information about organizations. Company DB 122 includes a company ID column, a name column, and a company code column. The company ID column stores a company ID that can uniquely identify a company. The name column stores the name of the company. The company code column stores a code assigned to the company. This company code is intended to be used to identify companies when exchanging data with other systems. Multiple types of company codes may be stored in the company code column along with labels indicating their type. For example, company codes may include EDINET codes assigned by the Financial Services Agency, TSR company codes assigned by Tokyo Shoko Research, and TDB company codes assigned by Teikoku Databank. Company codes are not limited to those used in Japan, but may also be those widely used internationally. Examples of international company codes include the LEI (Legal Entity Identifier) ​​issued by the GLEIF (Global Legal Entity Identifier Foundation), the ISIN (International Securities Identification Number) issued by the NNA (National Numbering Agency), the DUNS number (Data Universal Numbering System) issued by Dun & Bradstreet, the BIC (Business Identifier Code) issued by SWIFT (Registered Trademark) (Society for Worldwide Interbank Financial Telecommunication), and the GIIN (Global Intermediary Identification Number) issued by the U.S. Internal Revenue Service (IRS).

[0067] Figure 8 is an explanatory diagram showing an example of a GHG emissions database. It includes columns for Company ID, Name, Value, Unit, and Element Name. The Company ID column stores the company ID. The Name column stores the name indicating the content of the GHG emissions. The item name should conform to the disclosure standards. The Value column stores the GHG emissions. The Unit column stores the unit of the GHG emissions. For example, the unit is tCO2e. The Element Name column stores the element name corresponding to the data item. The element name should be a string that conforms to the XBRL taxonomy of the disclosure standards.

[0068] Next, we will explain the processes performed in the information system 100. Before that, we will briefly explain the mechanism by which the sustainability ERP system 10 works in conjunction with the disclosure system 41 to receive and update data. When an end user inputs or updates non-financial information, a new window or tab is added in the disclosure system 41 when a predetermined operation is performed. This window or tab includes an input form generated by the sustainability ERP system 10 (here, Server 1; hereafter, described as Server 1). The end user inputs data into the input form or updates the values ​​entered in the input form and selects a submit button or similar. The input form is POSTed to Server 1. Server 1 stores the POSTed non-financial information in its database and also sends it to the disclosure system 41. The disclosure system 41 embeds the received non-financial information into a form for screen display and sends it to the terminal 2 used by the end user. Through this process, the end user can input and update non-financial information using the sustainability ERP system 10 with the same ease of use as if they were only using the disclosure system 41. Ideally, the entered non-financial information should be held only by the Sustainability ERP system 10, but the Disclosure system 41 may also hold it. In this case, the non-financial information held by the Sustainability ERP system 10 should be treated as master data, and the non-financial information held by the Disclosure system 41 should be treated as secondary data. Data synchronization can be achieved using conventional technology, so a detailed explanation is omitted. The server computer responsible for processing in the Disclosure system 41 is an example of a second information processing device.

[0069] Figure 9 is a flowchart showing an example of the form generation process. When the input person performs a predetermined operation, the control unit 21 of terminal 2 generates a state token (step S11). Here, the state token (session validity verification token) is generated by the execution of JavaScript embedded in the screen (first screen) that is sent from the disclosure system 41 and displayed on terminal 2 (sender). The control unit 21 sends a request to server 1 to display the screen (step S12). Here, the control unit 21 generates a URL with the state token attached as a query parameter. Then, it calls the function window.open(). The control unit 11 of server 1 receives the request (step S13). The control unit 11 creates a form and sends it to terminal 2 (step S14). Details of the form creation and submission process will be described later. The control unit 21 of terminal 2 receives the form (step S15). The control unit 21 displays the form (second screen, editing screen) (step S16). The control unit 21 accepts the data entered into the form by the input person (step S17). When the data entry person clicks the submit button, the control unit 21 sends the entered data to the server 1 (step S18). The control unit 11 of the server 1 receives the data (step S19). The control unit 11 tags the data (step S20).

[0070] In this embodiment, as described above, an input form is generated based on the field definitions, layout definitions, and form schema stored in the screen form DB126. This ensures that the attributes, input format, display conditions, and corresponding XBRL taxonomy element names (tag names) of each input item are centrally managed. The control unit 11 refers to the field definitions and form schema held in the screen form DB126 and assigns tags to the input values ​​based on the element names (tag names) associated with each input item.

[0071] The control unit 11 stores the tagged data in the non-financial information DB (step S21). The control unit 11 sends a response to terminal 2 indicating that the processing was successful (step S22). The control unit 21 of terminal 2 receives the response (step S23). The response includes a script. The control unit 21 of terminal 2 uses this script to call window.opener.postMessage(...) and notifies the screen displayed by the disclosure system 41 of the completion of the transmission and related data (step S24). The related data is identification information and additional information generated or acquired in conjunction with the form submission process. Specific examples include the registration ID assigned by the form submission, the initially assigned state identifier (state token), and tagged data generated in response to the input values. The control unit 21 captures the received event using window.addEventListener('message', …) in the script on the screen (step S25). The control unit 21 verifies the origin of the event and confirms the integrity of the state token (step S26). The control unit 21 updates the screen displayed by the disclosure system 41 (step S27). The control unit 11 of the server 1 sends the same data (including tagged form data) to the disclosure system 41 using inter-server communication (Webhook) (step S28). The disclosure system 41 performs signature verification and idempotency checks upon receiving the Webhook (step S29). "Idempotency check" refers to the process of confirming that even if the same notification or request arrives multiple times, the processing based on the notification or request is executed only once and that the database record and processing results are not generated twice. The disclosure system 41 saves the tagged form data (step S30). After the data saving is complete, the disclosure system 41 sends final confirmation information, including the tagged form data, to the disclosure system 41 web page displayed by the browser on terminal 2 via push notification (e.g., Server-Sent Events or WebSocket) as needed (step S31).Here, "as needed" means, for example, when terminal 2 is viewing the web page and it is necessary to immediately reflect the latest form data stored in the disclosure system 41. As a result, the screen content being viewed by the input person on the web page is automatically updated, and the finalized version of the saved form data is immediately displayed (step S33). The control unit 21 then terminates the process.

[0072] The disclosure system 41 may also transmit data using the following asynchronous communication method. The control unit 21 of terminal 2 executes the form transmission using asynchronous communication (e.g., fetch or XMLHttpRequest) (step S18). The control unit 11 of server 1 receives the form data (step S19) and performs tagging (step S20). The control unit 11 stores the form data (step S21). The control unit 11 sends a success response back to terminal 2 (step S22). The control unit 21 of terminal 2 receives this response (step S23). The control unit 21 calls window.opener.postMessage(...) and notifies the screen displayed on terminal 2 by the disclosure system 41 of the completion of transmission and related data (step S24). The control unit 21 then executes steps S25 onwards.

[0073] Figure 11 is a flowchart illustrating an example of the input form creation process. The input form creation process corresponds to step S14 in Figure 9. The input form creation process is the process of creating a form in which the end user enters non-financial information for disclosure. The form created by the input form creation process is expected to conform to the disclosure standards.

[0074] The control unit 11 of server 1 obtains the attributes of the person responsible for data entry (step S41). The control unit 11 extracts the ID of the person responsible for data entry included in the request received in step S13. The control unit 11 uses the ID to search the account DB 121 and obtains the attributes of the person responsible for data entry. Alternatively, the control unit 11 may obtain the company ID of the company to which the end user belongs from the account DB 121, and further obtain the company attributes from the company DB 122 using the company ID, and consider these attributes as the attributes of the person responsible for data entry. Furthermore, the base ID of the base responsible for the person responsible for data entry may be stored in the account DB 121 in advance, and the control unit 11 may obtain the base attributes from the base DB (not shown) and consider these attributes as the attributes of the person responsible for data entry. The control unit 11 selects only the input items that the person responsible for data entry should enter by comparing the attribute-based display / hide rules recorded in the form schema in the screen form DB 126 with the attribute information (step S42). Based on the selection result, the control unit 11 dynamically generates an input form using the item content defined in the field definition and the layout information specified in the layout definition (step S43). The control unit 11 sends the generated input form to the input person's terminal 2 (step S46). The control unit 21 returns the process to the caller. That is, steps S15 onwards in Figure 9 are executed.

[0075] Next, an example of an input screen based on an input form is shown. Figure 12 is an explanatory diagram showing an example of an input screen. Input screen d01 is displayed on terminal 2 used by the data entry person. Input screen d01 includes a hierarchical display d011 and an input area d012. The hierarchical display d011 shows the hierarchical structure of the items. In Figure 11, it is shown that the disclosure category is "Indicators and Targets," the disclosure theme is "Cross-industry Climate-Related Indicators," and the disclosure indicator is "Greenhouse Gases." The input area d012 also includes an input field d0121 and a clip icon d0122. Input field d0121 is an input field for entering the value of the disclosure indicator. When the data entry person selects the clip icon d0122, a settings screen is displayed. On this settings screen, disclosure information can be obtained through data linkage or data import operations. It is desirable that the screen design of input screen d01 be consistent with the design of the screen output by the disclosure system 41. This will allow the data entry person to operate without feeling the difference between the systems they are accessing.

[0076] This embodiment provides the following benefits. By linking the sustainability ERP system 10 with the disclosure system 41, the disclosure system 41 becomes capable of collecting non-financial information. Furthermore, by ensuring consistency between the design of the screen output by the sustainability ERP system 10, which is called from the disclosure system 41 and displayed on terminal 2, and the design of the screen output by the disclosure system 41, end users such as data entry personnel can operate the system without feeling that multiple systems are running, thus ensuring psychological safety.

[0077] (Embodiment 2) In Embodiment 1, it was stated that by linking the sustainability ERP system 10 with the disclosure system 41, the non-financial information collected by the sustainability ERP system 10 can be managed together with the financial information collected by the disclosure system 41. In this embodiment, the creation of reports such as securities reports that include financial and non-financial information is realized.

[0078] Figure 13 is a flowchart of the report creation process. First, data collection settings are configured (Step S51). Specifically, the information required for the report to be created (such as a securities report, quarterly report, or sustainability report) is organized and defined. When selecting information, the disclosure standards to be followed are considered. Disclosure standards include IFRS S1, IFRS S2, ISSB standards, and ESRS / CSRD standards. The necessary information is divided into information to be collected by the disclosure system 41, information to be collected by the sustainability ERP system 10, and information to be collected by other methods. For information to be collected by the disclosure system 41 and the sustainability ERP system 10, settings for collection are made for the disclosure system 41 and the sustainability ERP system 10, respectively. Information is collected (Step S52). Collection can be done not only by the person in charge of data entry, but also by collecting from other systems that store the necessary information. API integration settings should be made in advance, such as when setting up data collection. The collected information is reviewed and approved (Step S53). The accuracy and consistency of the information collected at each location are checked, and initial approval is obtained. A report is prepared (Step S54). The collected information is integrated and edited and structured as a report. At this stage, the report is also prepared in XBRL format. The report is reviewed and approved (Step S55). The prepared report is subjected to final review and approval by management, the auditing firm, etc. The report is disclosed and submitted (Step S56). In the case of securities reports and quarterly reports in Japan, they are submitted to the Financial Services Agency's EDINET system and simultaneously made public through the company's IR site, etc. The series of tasks is completed.

[0079] Next, we will explain how to create reports in XBRL format. As a prerequisite, the disclosure system 41 has the function of creating disclosure data such as securities reports to be submitted to receiving institutions 60, etc., and has the function of creating reports in XBRL format.

[0080] To create data in XBRL format, it is first necessary to identify the taxonomy corresponding to the target disclosure standard and then construct the instance document (report data) based on it. The structure and definition of the XBRL taxonomy differ depending on the disclosure standard. For the Financial Services Agency's EDINET, it is necessary to follow the EDINET taxonomy. This taxonomy is based on Japanese financial reporting standards and clearly defines structures such as definition-linked and calculation-linked. In contrast, the European ESRS / CSRD has developed a taxonomy based on the European Sustainability Reporting Standard, which emphasizes the representation of non-financial information in addition to financial information. Furthermore, the IFRS taxonomy provided by the IFRS Foundation conforms to International Accounting Standards and offers multilingual support and flexibility for companies' voluntary disclosures. Edgar (SEC) in the United States uses a taxonomy based on US GAAP, which is subdivided by industry.

[0081] The procedure for creating data in XBRL format is as follows. Figure 14 is a flowchart showing the flow of the data creation procedure. The data creation shown in Figure 14 is expected to be carried out in parallel with the report creation work shown in Figure 13. This point will be explained further below.

[0082] First, prepare a basic taxonomy according to the submission destination (step S61). This task is related to the collection settings in Figure 13 (step S51). Once the collection settings are complete, perform steps S61 to S64. Here, the basic taxonomy is, for example, the EDINET taxonomy mentioned above. Perform mapping between the items to be reported and the basic taxonomy (step S62). Confirm the correspondence between the items to be reported and the predefined elements in the basic taxonomy. Extract the items to be reported that are not defined in the basic taxonomy and make them targets for extension. Design the extension taxonomy (step S63). Design the extension taxonomy for the items that have been selected for extension. Specifically, this includes extension schema files (.xsd), presentation link bases, label link bases, definition link bases, and calculation link bases. As a general rule, extension elements (items selected for extension) are assigned their own namespace URI (Uniform Resource Indicator) that is different from the namespace of the base taxonomy. Validate the extended taxonomy (step S64). Verify the syntax of the created extended taxonomy against the XBRL specification. Also, use a validation tool to check for syntax errors and link-based consistency. Once step S64 is complete and the extended taxonomy is finalized, it is desirable to design / update the input form. Then, set the field definitions, layout definitions, and form schema stored in the screen form DB126 and perform the collection shown in Figure 13 (step S52). If the confirmation and approval shown in Figure 13 (step S53) is complete, create an instance (XBRL instance) (step S65). Perform validation on the created instance (step S66). Validation includes not only detection of syntax errors but also semantic consistency checks. Also, if necessary, perform display verification using a rendering tool. If the data is changed during the confirmation and approval process shown in Figure 13, repeat the instance creation (step S65) and validation (step S66) as needed. Once the verification and approval process shown in Figure 13 is complete, data creation is finished.

[0083] The data creation shown in Figure 14 is assumed to be performed by an end user operating the disclosure system 41 or the sustainability ERP system 10. The basic taxonomy for each disclosure standard is obtained in advance and stored in the memory of the disclosure system 41 or the sustainability ERP system 10. When the end user specifies a disclosure standard, the disclosure system 41 or the sustainability ERP system 10 reads the basic taxonomy corresponding to the specified disclosure standard. The preparation of the basic taxonomy (step S61) is then completed.

[0084] The mapping (step S62) and extended taxonomy design (step S63) may be changed to the following process: An input form is prepared so that any element defined in the basic taxonomy can be entered. The end user selects the items to be reported from the element list. Items not in the item list are added by the end user. The data items to be added are reportable items not defined in the basic taxonomy and are subject to extension. The disclosure system 41 and sustainability ERP system 10 design the extended taxonomy (step S63) and perform verification (step S64) for the additional items entered by the end user. Instance creation (step S65) and validation (step S66) are also performed by the disclosure system 41 and sustainability ERP system 10 according to the end user's instructions.

[0085] In the processing shown in Figure 14, it is assumed that the disclosure system 41 and the sustainability ERP system 10 will work together. When the end user selects items to be reported from the element list, the selection of financial information items is done in the disclosure system 41, but the selection of non-financial information items is done on a screen provided by the sustainability ERP system 10, which is called from the disclosure system 41, and the selection results are sent from the sustainability ERP system 10 to the disclosure system 41. The design of the extended taxonomy is done by the disclosure system 41, along with the additional items sent from the sustainability ERP system 10. Regarding instance creation, since non-financial information is sent from the sustainability ERP system 10 to the disclosure system 41, the disclosure system 41 creates an instance that combines the financial and non-financial information. Up to this point, the processing by the cooperation between the disclosure system 41 and the sustainability ERP system 10 has been configured in which the disclosure system 41 takes the lead in control and the sustainability ERP system 10 responds subordinately. However, it is not limited to this configuration. The sustainability ERP system 10 may take the lead in controlling the system, while the disclosure system 41 responds in a subordinate manner.

[0086] As described above, in this embodiment, the non-financial information collected by the sustainability ERP system 10 is combined with the financial information collected by the disclosure system 41, making it possible to create reports such as securities reports that include both financial and non-financial information. The reports can also be created as data in XBRL format.

[0087] Furthermore, the disclosure system 41 or the sustainability ERP system 10 may generate data in iXBRL (Inline XBRL) format using a well-known conversion method. The iXBRL format allows XBRL data to be embedded in HTML documents. The conversion process is achieved by mapping the elements contained in the XBRL data to iXBRL tags based on predetermined correspondence rules and inserting them into the HTML document. The disclosure system 41 or the sustainability ERP system 10 inputs the generated iXBRL data into a web browser and presents it to the end user. This allows users to view the report using a general-purpose web browser without using a dedicated XBRL viewer. End users may publish the report data in iXBRL format through an IR site or the like.

[0088] Although the present invention has been described above using embodiments, the technical scope of the present invention is not limited to the scope described in the above embodiments. It will be apparent to those skilled in the art that various modifications or improvements can be made to the above embodiments. It will be clear from the claims that such modified or improved forms may also be included in the technical scope of the present invention.

[0089] It should be noted that the execution order of operations, procedures, steps, and stages in the apparatus, systems, programs, and methods shown in the claims, specifications, and drawings is not explicitly stated as "before," "prior to," etc., and that these can be implemented in any order unless the output of a previous process is used in a later process. Even if the operation flow in the claims, specifications, and drawings is described using phrases such as "first," "next," etc. for convenience, it does not mean that it is essential to perform the operations in that order.

[0090] Furthermore, aspects of each embodiment can be embodied in whole or in part by a computer. For example, a program installed on such a computer may cause the computer to function as an operation associated with an apparatus according to an embodiment of the present invention, or as one or more "parts" of such apparatus. Alternatively, the program may cause the computer to execute such operation or one or more "parts." The program may cause the computer to execute a process or a stage of such process according to an embodiment of the present invention. Such a program may be executed by the CPU to cause the computer to execute a particular operation associated with some or all of the blocks in the flowcharts and block diagrams described herein. [Explanation of Symbols]

[0091] 100: Information Systems 10: Sustainability ERP System 20: User companies 30: Information Providers 40: Integration System 41: Disclosure System 50: Formulation body 60: Receiving Institution 70: Cloud Services 80: Information site 90: Stakeholders 1: Server 11: Control Unit 12: Storage section 121: Account DB 122: Corporate DB 123:GHG emissions DB 124:Human resources DB 125: Compliance DB 126: Screen Form DB 13: Communications Department 14: Reading section 16: Communications Department 1P: Program 1a: Portable storage medium 2: Terminal 2P: Program 21: Control Unit 22: Storage section 23: Communications Department 24: Input section 25:Display section B: Bus N: Network

Claims

1. A first information processing device that can access a storage device that stores non-financial information, The second information processing device receives a request from the terminal resulting from a predetermined operation being performed on the screen output to the terminal. In response to the aforementioned request, the editing screen for non-financial information is sent to the terminal that sent the aforementioned request. The non-financial information entered or embedded in the aforementioned editing screen is received from the terminal. The received non-financial information is stored in the storage device, The aforementioned non-financial information is tagged according to the XBRL taxonomy. The tagged non-financial information is transmitted to the second information processing device. An information processing method that performs a process.

2. An information processing device equipped with a control unit and capable of accessing a storage device that stores non-financial information, The control unit, Another information processing device receives a request from the terminal resulting from a predetermined operation being performed on a screen output to the terminal, In response to the aforementioned request, the editing screen for non-financial information is sent to the terminal that sent the aforementioned request. The non-financial information entered or embedded in the aforementioned editing screen is received from the terminal. The received non-financial information is stored in the storage device, The aforementioned non-financial information is tagged according to the XBRL taxonomy. The tagged non-financial information is transmitted to the other information processing device. An information processing device that performs processing.

3. An information processing device that can access a storage device that stores non-financial information, Another information processing device receives a request from the terminal resulting from a predetermined operation being performed on a screen output to the terminal, In response to the aforementioned request, the editing screen for non-financial information is sent to the terminal that sent the aforementioned request. The non-financial information entered or embedded in the aforementioned editing screen is received from the terminal. The received non-financial information is stored in the storage device, The aforementioned non-financial information is tagged according to the XBRL taxonomy. The tagged non-financial information is transmitted to the other information processing device. An information processing program that executes a process.

4. An information processing system comprising a first information processing device and a second information processing device that can access a storage device for storing non-financial information, The second information processing device outputs the first screen to the terminal. The first information processing device is A request is received from the terminal resulting from a predetermined operation being performed on the first screen. In response to the aforementioned request, a second screen for editing non-financial information is sent to the terminal that sent the aforementioned request. The second screen receives the non-financial information entered or embedded from the terminal, The received non-financial information is stored in the storage device, The aforementioned non-financial information is tagged according to the XBRL taxonomy. The tagged non-financial information is transmitted to the second information processing device. The aforementioned second information processing device is The screen displaying the received non-financial information is output to the terminal. Information processing system.

5. The second information processing device creates an XBRL instance based on the tagged non-financial information. The information processing system according to claim 4.

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