Information processing method, information processing program, and information processing apparatus

Abstract

This invention provides an information processing method and program for collecting financial and non-financial data and disclosing and reporting them appropriately. [Solution] In a sustainability ERP (Enterprise Resource Planning) system, the information processing method involves a computer server that obtains data items that are required to be disclosed to the user organization in accordance with non-financial information disclosure standards, refers to a storage device that stores non-financial information related to the user organization, determines whether or not the storage device stores data corresponding to the data items, and outputs the result of the determination.

Description

Technical Field

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

Background Art

[0002] In Patent Document 1, based on project information in which an index for achieving a goal regarding an index related to sustainability and data items related to the activities of the project for calculating the actual value of the index are set, data acquisition processing for acquiring data of the data items in the project and audit support processing for determining the possibility of fraud of the acquired data by analyzing the tendency of the value of each data and outputting the determined possibility of fraud are executed. A project management apparatus is described.

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 computer executes a process of acquiring data items that are required to be disclosed to a user organization in accordance with the disclosure criteria of non-financial information, referring to a storage device that stores non-financial information related to the user organization, determining whether the storage device stores data corresponding to the data items, and outputting the determined result.

[0005] In the above information processing method, for each of a plurality of the data items, it may be determined whether the storage device stores the corresponding data, and based on the determination result, a fulfillment ratio of the number of items in which the corresponding data is stored to the total number of data items is calculated, and the calculated fulfillment ratio is output.

[0006] In the above information processing method, the satisfaction rate may be calculated for each of the multiple disclosure standards, and the calculated satisfaction rate may be output in association with the disclosure standards.

[0007] In the above information processing method, even if the storage device does not store the data corresponding to the data item, if the reason or basis for this is stored in the storage device, it may be determined that the data corresponding to the data item is stored, or it may be treated as a data item for which disclosure is not required.

[0008] In the above-described information processing method, if no supporting data guaranteeing the accuracy of the corresponding data, or the data underlying the corresponding data, is stored in the storage device, the data corresponding to the data item may be treated as not being stored.

[0009] In the above information processing method, when a request to output the non-financial information stored in the storage device is received, the classification of the end user who sent the request is determined, and if the determined classification is an auditor, screen information with a different configuration from that of users of other classifications may be output.

[0010] An information processing program according to one aspect of the present invention obtains data items that are required to be disclosed to a user organization in accordance with non-financial information disclosure standards, refers to a storage device that stores non-financial information relating to the user organization, determines whether or not the storage device stores data corresponding to the data items, and executes a process to output the result of the determination.

[0011] An information processing device according to one aspect of the present invention includes a control unit, which acquires data items that are required to be disclosed to a user organization in accordance with non-financial information disclosure standards, refers to a storage device that stores non-financial information relating to the user organization, determines whether or not the storage device stores data corresponding to the data items, and outputs the result of the determination.

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

Brief Description of the Drawings

[0013] [Figure 1] It is an explanatory diagram showing a configuration example of an information system. [Figure 2] It is a block diagram showing a hardware configuration example of a server. [Figure 3] It is a block diagram showing the hardware configuration of a terminal. [Figure 4] It is an explanatory diagram showing a configuration example of a basic DB. [Figure 5] It is an explanatory diagram showing a configuration example of a financial information DB. [Figure 6] It is an explanatory diagram showing a configuration example of a non - financial information DB. [Figure 7] It is an explanatory diagram showing an example of an account DB. [Figure 8] It is an explanatory diagram showing an example of an organization DB. [Figure 9] It is an explanatory diagram showing an example of an industry classification DB. [Figure 10] It is an explanatory diagram showing an example of a common item DB. [Figure 11] It is an explanatory diagram showing an example of a common item DB. [Figure 12] It is an explanatory diagram showing an example of a common item DB. [Figure 13] It is an explanatory diagram showing an example of a common item DB. [Figure 14] It is an explanatory diagram showing an example of an industry - specific item DB. [Figure 15] It is an explanatory diagram showing an example of an industry - specific item DB. [Figure 16] It is an explanatory diagram showing an example of an industry - specific item DB. [Figure 17] It is an explanatory diagram showing an example of an industry - specific item DB. [Figure 18] It is an explanatory diagram showing an example of an industry - specific item DB. [Figure 19] It is an explanatory diagram showing an example of a voucher DB. [Figure 20] It is an explanatory diagram showing an example of the GHG emission DB. [Figure 21] It is an explanatory diagram showing an example of the labor and human resources DB. [Figure 22] It is a flowchart showing an example of the procedure of the fulfillment status display process. [Figure 23] It is a flowchart showing an example of the procedure of the common item confirmation process. [Figure 24] It is a flowchart showing an example of the procedure of the industry-specific item confirmation process. [Figure 25] It is an explanatory diagram showing an example of the fulfillment status display screen. [Figure 26] It is an explanatory diagram showing an example of the settings screen for auditors. [Figure 27] It is an explanatory diagram showing an example of the dashboard for auditors. [Figure 28] It is an explanatory diagram showing an example of the dashboard settings DB. [Figure 29] It is an explanatory diagram showing an example of the collection status DB. [Figure 30] It is an explanatory diagram showing another example of the fulfillment status display screen. [Figure 31] It is an explanatory diagram showing an example of the formula DB. [Figure 32] It is an explanatory diagram showing an example of the display of a formula. [Figure 33] It is an explanatory diagram showing an example of the activity amount list screen.

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 such as mere numbers or symbols or combinations thereof, which is easy for a computer to handle and 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 (businesses) have been required to adopt sustainable management and operations. Sustainable management and operations refer to management and operations that aim for growth and progress from a long-term perspective, rather than simply pursuing short-term profits. Sustainable management and operations require growing and progressing together in cooperation with various stakeholders, and contributing to the improvement or maintenance of the global environment. The following explanation will focus on corporate management, but the same principles apply to the operation of organizations.

[0016] To conduct sustainable business operations, companies need to collect data from many related organizations and groups. For example, timely data collection is necessary to improve operations by implementing the PDCA cycle. To conduct sound business operations, it is essential to receive investment from investors. In particular, whether or not a company can receive investment from institutional investors is important. Therefore, it is a company's responsibility to collect and disclose data in a timely manner so that institutional investors can use it to make investment decisions. And because institutional investors invest globally, global standards have been established for information disclosure. Hereafter, these standards for information disclosure will be referred to as disclosure standards.

[0017] The data that companies should collect includes not only the financial data that has been collected in the past, but also 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, metrics, and targets. Metrics and targets include greenhouse gas (GHG) emissions for each company. Non-financial data is associated with identifying information that uniquely identifies a company, such as a company ID. Another way to classify non-financial data is to divide it into categories: E (Environment), S (Social), and G (Governance).

[0018] Greenhouse gas emissions are calculated by multiplying carbon dioxide emissions and emissions of other gases, methane, nitrous oxide, perfluorinated compounds, chlorofluorocarbons (CFCs), sulfur hexafluoride, and nitrogen trifluoride by the global warming potential to convert them into carbon dioxide equivalents. Hereinafter, carbon dioxide emissions and the values ​​obtained by converting emissions of greenhouse gases other than carbon dioxide into carbon dioxide equivalents will be collectively referred to as carbon dioxide emissions.

[0019] Carbon dioxide emissions include direct emissions, indirect emissions, and other indirect emissions. Carbon dioxide emissions may also be derived by multiplying the amount of electricity, water, oil, and gas used by an emission factor that indicates the amount of emissions per unit of each use.

[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 is a system centered around the sustainability ERP system 10, and includes systems that link with the said system. 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 accurately 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 referring to the company as an organization (user organization), it also refers to the company's employees, the computers and computer systems used by the company, etc. Furthermore, user company 20 does not refer to a single company, but also to a corporate group that includes 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 server 1 and terminal 2, which are components of the sustainability ERP system 10. 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 and performed by 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, 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] In this specification, we will describe the functions related to audit support for non-financial information. Currently, limited assurance is the mainstream for auditing non-financial information, but a shift to reasonable assurance is expected. Therefore, in order to ensure the accuracy and reliability of non-financial information, it will be necessary to collect it using the Sustainability ERP System 10. Furthermore, in order to obtain limited assurance from the auditor, the Sustainability ERP System 10 will require functions related to audit support.

[0052] (Embodiment 1) The database will now be explained. Figure 4 is an explanatory diagram showing an example of the basic database configuration. The basic database includes Account DB121, Organization DB122, Industry Classification DB123, Common Items DB124, Industry-Specific Items DB125, and Document DB126. The contents of each database will be described later.

[0053] Figure 5 is an explanatory diagram showing an example of the configuration of a financial information database. 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 financial condition of the company. Specifically, it stores balance information for each account item such as cash and deposits, accounts receivable, inventory, capital expenditures, accounts payable, borrowings, and capital stock. The balance sheet database stores year-end balance data for monthly, quarterly, and annual periods. Note that although Figure 5 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.

[0054] Figure 6 is an explanatory diagram showing an example of the structure of a non-financial information database. The non-financial information database includes the GHG emissions DB127, the labor and human resources DB128, and the board of directors and compliance. The contents of the GHG emissions DB127 and the labor and human resources DB128 will be described later. The board of directors and compliance DB 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 6 only shows three databases included in the non-financial information database, 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 database are examples of data items.

[0055] Figure 7 is an explanatory diagram showing an example of an account database. Account DB 121 stores account information for end users. Here, end users include employees of suppliers and buyers, as well as auditors. Note that multiple people may share one account. Account DB 121 includes an ID column, a display name column, an email address column, and an organization 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 person's name, job title, or group name. The email address column stores the email address used as the recipient when sending emails to the account user. The organization ID column stores the ID of the organization (company or auditing firm) to which the user using the account belongs.

[0056] Figure 8 is an explanatory diagram showing an example of an organization database. Organization DB 122 stores information about organizations. Organization DB 122 includes columns for Organization ID, Name, Hierarchy Code, JSIC Code, and Securities Code. The Organization ID column stores an organization ID that uniquely identifies an organization. The Name column stores the name of the organization. The Hierarchy Code column stores a hierarchy code. The hierarchy code is a code that indicates the position of each company in the hierarchy of a corporate group with a hierarchical structure centered on a holding company.

[0057] For example, in Figure 8, the hierarchy code for Mirai Fashion Co., Ltd. is B01 / B010. The hierarchy on the left, separated by a slash ( / ), indicates the company one level above, ESG Trading Co., Ltd. The part to the right of the slash is the organization ID. The hierarchy code for Mirai Textile Co., Ltd. is B01 / B010 / B0101. To the right of the right-hand slash ( / ) is the company's own organization ID, and to the left is the hierarchy code of Mirai Fashion Co., Ltd. It can be seen that Mirai Textile Co., Ltd. is a subsidiary of Mirai Fashion Co., Ltd.

[0058] The JSIC code column stores the Japan Standard Industrial Classification (JSIC) code corresponding to the organization. The JSIC Industrial Classification is a system for classifying the economic activities of companies and establishments by industry. The securities code column stores the securities code of the organization, especially for listed companies. If the organization is unlisted and has not been assigned a securities code, it stores data indicating that there is no value, such as NULL. As codes to identify the organization, the corporate number assigned by the National Tax Agency, the EDINET code used by the Financial Services Agency's EDINET, the TDB company code assigned by Teikoku Databank, and the TSR company code assigned by Tokyo Shoko Research may also be stored in Organization DB122.

[0059] Figure 9 is an explanatory diagram showing an example of an industry classification database. Industry classification database 123 stores the correspondence between various classification codes and industry classifications defined in disclosure standards. Industry classification database 123 includes industry category columns, TCFD classification columns, GRI classification columns, IFRS S2 industry classification columns, CSRD / ESRS classification columns, GICS code columns, ISIC code columns, and JSIC code columns. The industry category column stores a string indicating the classification. Since industry or sector classifications differ depending on the disclosure standards, it is desirable to organize them according to a more precise classification system. Here, the SICS (Sustainable Industry Classification System) in SASB standards is used as the standard of compliance. The TCFD classification column stores the industry name in TCFD. The GRI classification column stores the industry name in GRI. The IFRS S2 industry classification column stores the industry name in IFRS S2. The CSRD / ESRS classification column stores the industry name as defined in ESRS SEC1. The GICS code sequence stores industry codes based on the Global Industry Classification Standard. The ISIC code sequence stores industry codes based on the International Standard Industrial Classification. The JSIC code sequence stores industry codes based on the Japan Standard Industrial Classification.

[0060] In this specification, the terms "industry" and "business type" are used interchangeably, but this does not mean that the differences in their definitions and usages are not taken into consideration. Generally, "industry" and "business type" are not synonymous, and different classification systems exist, such as "industry-specific standards" and "business type codes," in disclosure standards. However, in this specification, we will not delve into the strict differences between these classifications and will treat both terms as synonymous for the sake of brevity in notation.

[0061] Figures 10 to 13 are explanatory diagrams showing examples of a common items database. The common items database 124 stores information about common items. Common items are information items that all companies are required to disclose in common, regardless of their industry or sector, according to each disclosure standard for non-financial information. Common items can be classified by category. Here, "GHG emissions," "energy use," "water use," and "waste" are given as examples of categories in the environmental field. "Human capital" and "diversity" are given as examples of categories in the social field. "Management structure" and "internal control / risk management" are given as examples of categories in the governance field.

[0062] Common Items DB124 includes a category column, a data item column, a sub-item column, a column name column, a TCFD column, a GRI column, an IFRS S2 column, and a CSRD / ESRS column. The category column stores the category. The data item column stores the name of the data item. The sub-item column stores the name of the subdivided item. If the data item is not further subdivided, the sub-item column stores "-" or similar. The column name column stores the column name of the database that stores the value of the data item or sub-item, and the data label attached to the value. Here, it is assumed that non-financial information is distributed and stored in multiple database tables, but it is desirable that the name of each column be unique across all tables. The name of the table to which each column belongs may also be recorded in Common Items DB124. The TCFD column, GRI column, IFRS S2 column, and CSRD / ESRS column store whether each item is required to be disclosed under each disclosure standard. ○ indicates that disclosure is required, and × indicates that disclosure is not required. The common items are structured in a two-tiered manner, consisting of data items and sub-items. However, a three-tiered structure such as major items, medium items, and minor items is also acceptable, and even a four-tiered or higher structure is permitted.

[0063] Figure 10 shows the portion of the common item DB124 that corresponds to the category of GHG emissions. While sub-items are set for Scope 1 emissions, Scope 2 emissions, and Scope 3 emissions, no sub-items are set for emission intensity.

[0064] Figure 11 shows the portions of the common items DB124 that fall under the categories of energy use, water use, and waste. None of the items shown in Figure 11 have sub-items.

[0065] Figure 12 shows the portion of Common Items DB124 corresponding to the categories of Human Capital and Diversity. The TCFD and IFRS S2 columns are marked with an "x" to indicate that disclosure is not required, but this does not prevent organizations from voluntarily disclosing this information.

[0066] Figure 13 shows the portion of the common items DB124 that falls under the categories of Management System and Internal Control / Risk Management. None of the items shown in Figure 12 have sub-items.

[0067] The common item DB124 shown in Figures 10 to 13 indicates whether disclosure is required for four disclosure standards (TCFD, GRI, IFRS S2, CSRD / ESRS), but it may also include columns related to other disclosure standards. For example, columns related to other disclosure standards and frameworks such as SASB, CDSB (Climate Disclosure Standards Board), GHG Protocol, TNFD (Taskforce on Nature-related Financial Disclosures), and UNGC (United Nations Global Compact) may be added. These columns are collectively called disclosure standard columns. Furthermore, the data items for each category shown in Figures 10 to 13 are examples, and it will be obvious to those skilled in the art that other items may be included.

[0068] Figures 14 to 18 are explanatory diagrams showing examples of industry-specific item databases. Industry-specific item database 125 stores information related to industry-specific items. Industry-specific items refer to information items whose disclosure requirements differ depending on the type of business or industry, according to various disclosure standards for non-financial information. Similar to common items, industry-specific items can also be classified by category. Here, "product life cycle," "waste and recycling," and "raw material procurement" are given as examples of categories in the environmental field. "Labor practices" is given as an example of a category in the social field. "Management structure" is given as an example of a category in the governance field.

[0069] The Industry-Specific Items DB125 includes a Category column, a Data Item column, a Column Name column, and an Industry-Specific column. The Category column stores the category. The Data Item column stores the name of the data item. Although the Industry-Specific Items DB125 does not have sub-item columns, it may be structured in a multi-layered manner by including sub-item columns, similar to the Common Items DB124. The Column Name column stores the column name of the database that stores the values ​​of the data item or sub-item, and the data label attached to the value. The uniqueness of the column name is the same as for the Common Items. The Industry-Specific column is a column provided for each industry. The number of Industry-Specific columns is determined according to the number of unique values ​​recorded in the Industry Category column of the Industry Classification DB123. Figures 14 to 18 show only two industries as examples: "Apparel, Accessories, and Footwear" and "Software and IT Services". Each Industry-Specific column includes a TCFD column, a GRI column, an IFRS S2 column, and a CSRD / ESRS column. The TCFD, GRI, IFRS S2, and CSRD / ESRS columns record the degree to which each item is required to be disclosed under its respective disclosure standard. ○ indicates that disclosure is explicitly required. △ indicates that disclosure is recommended or optional if it is of high materiality. × indicates that disclosure is generally not required or is of low priority for the industry. Each industry-specific column records the degree to which disclosure is required under the four disclosure standards (TCFD, GRI, IFRS S2, CSRD / ESRS), but like the common items, it may also include columns related to other disclosure standards.

[0070] Figure 14 shows the portion of the industry-specific item DB125 where the category corresponds to product life cycle. Figure 15 shows the portion of the industry-specific item DB125 where the category corresponds to recycling. Figure 16 shows the portion of the industry-specific item DB125 where the category corresponds to raw material procurement. Figure 17 shows the portion of the industry-specific item DB125 where the category corresponds to labor practices. Figure 18 shows the portion of the industry-specific item DB125 where the category corresponds to management structure. The data items for each category shown in Figures 14 to 18 are examples, and it will be obvious to those skilled in the art that other items may be included.

[0071] Figure 19 is an explanatory diagram showing an example of a document database. Document database 126 stores document data that ensures the accuracy and validity of the collected data. Document database 126 includes columns for Organization ID, Document ID, Title, Type, Format, Start, End, Issuer, Verifier, Tag, Registration Date and Time, Update Date and Time, and Data. The Organization ID column stores the organization ID of the organization that collected the document. The Document ID column stores the Document ID that identifies the document. The Title column stores the title of the document. The Type column stores the type of document. The Format column stores the data format of the document. The data format is represented, for example, by the file extension (e.g., PDF, JPEG, XLSX). The Start column stores the start date of the period for which the document applies. The End column stores the end date of the period for which the document applies. The Issuer column stores the issuer of the document. The Verifier column stores the user ID of the verifier. The tag column stores the string used as a tag. A tag is, for example, a keyword that indicates the classification of the document. The registration date column stores the registration date and time of the document. The update date column stores the update date and time of the record. The data column is a column that stores stream-type data and stores the binary data of the document. Here, stream-type refers to a format equivalent to, for example, the BLOB type in Oracle or the VARBINARY(MAX) type in SQL Server, and is used to efficiently process large amounts of data.

[0072] Figure 20 is an explanatory diagram showing an example of a GHG emissions database. The GHG emissions database 127 stores the calculated GHG emissions. The GHG emissions database 127 includes an organization ID column, a start column, an end column, a data label column, and a value column. The organization ID column stores the organization ID. The start column stores the start date of the calculation period. The end column stores the end date of the calculation period. The data label column stores the data label associated with the calculated value. The value of the data label matches one of the values ​​stored in the column name column of the common items database 124 or the industry-specific items database 125. The value column stores the calculated value.

[0073] Figure 21 is an explanatory diagram showing an example of a labor / human resources database. Labor / human resources database 128 stores data related to labor and human resources. Labor / human resources database 128 includes an organization ID column, a start column, an end column, a data label column, and a value column. The organization ID column stores the organization ID. The start column stores the start date of the evaluation or calculation period. The end column stores the end date of the period. The data label column stores the data label associated with the calculated value. The value of the data label matches one of the values ​​stored in the column name column of the common items database 124 or the industry-specific items database 125. The value column stores the calculated value. The data labels shown in Figure 21 represent the following values: employee_count_total represents the average number of employees for the period. The average number of employees is the sum of the number of employees at the beginning and the number of employees at the end of the period divided by 2. employee_turnover_count is the number of employees who left the company during the period. `turnover_rate_percent` is the turnover rate over a given period, calculated from the average number of employees and the number of employees who left.

[0074] This section describes the processes performed by the Sustainability ERP System 10. Figure 22 is a flowchart showing an example of the procedure for displaying the compliance status. The compliance status display process displays the extent to which the data required by the disclosure standards has been collected. The compliance status display process is intended for use by sustainability personnel (hereinafter also referred to as "sus-person") within a company. Sustainability personnel are responsible for promoting sustainability activities both inside and outside the company, such as collecting and managing GHG emissions and ESG-related data, conducting materiality assessments, and creating external disclosure materials. In order to complete external disclosure materials, it is necessary to have all the data required by the disclosure standards, so sustainability personnel want to check the extent to which the data is collected.

[0075] The support staff member operates terminal 2, for example, by selecting "Display Sufficiency Status" from the operation menu. The control unit 21 of terminal 2 sends a request to display sufficiency status to server 1 (step S11). The control unit 11 of server 1 receives the sufficiency status request (step S12). The control unit 11 performs common item confirmation processing (step S13). Common item confirmation processing is the process of determining the sufficiency status of common items. Details will be described later. The control unit 11 obtains the industry to which the company the support staff member works belongs from the organization DB 122 (step S14). Here, the JSIC code indicating the industry is obtained. The control unit 11 performs industry-specific item confirmation processing (step S15). Industry-specific item confirmation processing is the process of determining the sufficiency status of industry-specific items. Details will be described later. The control unit 11 creates a display screen showing the sufficiency status (step S16). The control unit 11 sends the created screen to terminal 2 (step S17). The control unit 21 of terminal 2 receives the screen (step S18). The control unit 21 displays a screen (step S19) and terminates the process.

[0076] Figure 23 is a flowchart showing an example of the procedure for common item confirmation processing. The control unit 11 of Server 1 refers to the common item DB 124 and selects the item to be processed (step S31). The control unit 11 determines whether the data (value) of the selected item has been collected (step S32). The control unit 11 determines whether the value, with the column name of the selected item as the data label, is stored in the non-financial information DB, including the GHG emissions DB 127 and the labor / human resources DB 128. The control unit 11 determines that the item has been collected if the value is stored, and that it has not been collected if the value is not stored. The control unit 11 performs a satisfaction determination (step S33). The control unit 11 refers to the disclosure criteria column of the common item DB 124 and determines that the item is satisfied if disclosure of the target item is required and it has been collected. The control unit 11 determines that the item is not satisfied if disclosure of the target item is required but it has not been collected. The control unit 11 determines that the item is not subject to satisfaction determination if disclosure of the target item is not required. The control unit 11 stores the result of the satisfaction determination (determination result) in the storage unit 12 (step S34). The control unit 11 determines whether or not there are any unprocessed common items (step S35). If the control unit 11 determines that there are any unprocessed common items (YES in step S35), it returns to step S31 and processes the unprocessed common items. If the control unit 11 determines that there are no unprocessed common items (NO in step S35), it terminates the common item processing and returns the process to the caller.

[0077] Figure 24 is a flowchart showing an example of the procedure for industry-specific item verification processing. The control unit 11 determines which industry category the target company belongs to and extracts only the industry column of the target company from the industry-specific item DB 125, among the category column, data item column, column name column, and industry column (step S41). The copy or view of the extracted database will be a database with the same schema as the common item DB 124. Therefore, in the industry-specific item verification processing, steps S42 to S46 are the same as steps S31 to S35 of the common item verification processing, so the explanation is omitted. Note that in the satisfaction determination of the common item verification processing and the industry-specific item verification processing, even if an item has a value stored, if the item requires the attachment of supporting documents and the attachment of documents cannot be confirmed, it is determined that the item is not satisfied.

[0078] Next, we will explain the screen presented to the end user. Figure 25 is an explanatory diagram showing an example of the compliance status display screen. The compliance status display screen d01 includes the item name column d011, the TCFD column d012, the GRI column d013, the IFRS S2 column d014, and the CSRD / ESRS column d015. The item name column d011 displays the item names of the data to be collected. The item name column d011 supports toggle display, allowing the display / hide to be switched for each group. The TCFD column d012, the GRI column d013, the IFRS S2 column d014, and the CSRD / ESRS column d015 indicate the compliance status of each disclosure standard for each item. In each column, if individual items are displayed in each row, it indicates the compliance status of the disclosure standard. For example, a circle (○) indicates compliance. An X (×) indicates non-compliance. A minus sign (-) indicates that disclosure is not required. If a group item name is displayed in each row, it indicates the completion rate (completion percentage). The completion rate is calculated by dividing the number of items collected by the number of items for which disclosure is required (total number of items), and expressing this as a percentage. If none of the items for which disclosure is required have been collected / calculated, the rate will be 0%, and if all items have been collected / calculated, the rate will be 100%.

[0079] This embodiment offers the following advantages: It allows sustainability officers to confirm the percentage of items that have been collected or calculated among those that require disclosure, enabling them to prompt relevant parties to take action regarding items that are behind schedule in terms of collection. Furthermore, sustainability officers can reliably confirm that there are no omissions in collection or calculation prior to internal audits.

[0080] (Dashboard for auditors) Next, we will explain the dashboard for auditors. A dashboard is a user interface that consolidates multiple pieces of information on a single screen. The end users of the Sustainability ERP System 10 come from various backgrounds. Auditors review information from a different perspective than sustainability personnel, so it is desirable to provide a dashboard specifically for auditors. The following describes this dashboard.

[0081] Figure 26 is an explanatory diagram showing an example of the auditor settings screen. The auditor settings screen d02 is the screen for configuring the auditor dashboard. The dashboard is the initial screen (screen information) created on server 1 and displayed on terminal 2 immediately after an end user whose user classification is auditor logs in. The auditor settings screen d02 includes a name field d021, an email address field d022, a user type field d023, widget settings fields d024 to d029, and a save button d029. The name field d021 displays the auditor's name. The email address field d022 displays the auditor's email address. The user type field d023 displays the user type. The name field d021, email address field d022, and user type field d023 can only be edited when registering a new auditor. The widget settings fields d024 to d029 are areas for configuring widgets to be placed on the dashboard. A widget is a small UI (User Interface) component that provides specific information or functions. The widgets referred to here are dashboard widgets placed on the dashboard. Checking the checkboxes in widget settings d024 to d029 will display the widget on the dashboard. Unchecking them will hide the widget from the dashboard. Operating the save button d029 will send the settings to server 1 and store them in storage unit 12.

[0082] Widget settings field d024 is for configuring the widget that displays the GHG emissions summary. In widget settings field d024, you can set the scope, year, unit, etc. to display. In the example in Figure 26, the settings are configured to display the 2024 values ​​for Scopes 1 and 2 in units of tCO2e.

[0083] Widget settings field d025 is for configuring the widget that displays employee diversity. Widget settings field d025 allows you to configure the categories, years, etc., to display. In the example in Figure 26, the settings are configured to display the employee gender composition for fiscal year 2024.

[0084] Widget settings field d026 is for configuring the widget that displays the ESG audit checklist. In widget settings field d026, you can set filter conditions to narrow down the records displayed in the list, the fields to display, etc. In the example in Figure 26, it is set to display records that are in progress and belong to the environment and governance fields.

[0085] Widget settings field d027 is for configuring the widget that displays compliance violations. Widget settings field d027 allows you to configure the year range to display, whether or not to display the severity level, and other settings. In the example in Figure 26, the range for fiscal years 2022-2024 is set to be displayed along with the severity level.

[0086] Widget settings field d028 is for configuring the widget that displays the materiality matrix. Widget settings field d028 allows you to configure the vertical and horizontal axes of the matrix. In the example in Figure 26, the vertical axis is set to display stakeholder importance, and the horizontal axis to display business impact.

[0087] Figure 27 is an explanatory diagram showing an example of an auditor's dashboard. The auditor's dashboard d03 includes a GHG emissions summary d031, an ESG audit list d032, a compliance violation list d033, an employee diversity graph d034, and a materiality matrix d035. The GHG emissions summary d031 graphically displays Scope 1 emissions and Scope 2 emissions. The ESG audit list d032 displays the items under audit. The compliance violation list d033 displays the occurrence of violations along with their severity. The employee diversity graph d034 displays the gender distribution of employees as a pie chart. The materiality matrix d035 displays the impact of materiality on two axes. The content displayed on the auditor's dashboard d03 is configured in the auditor settings screen d02 shown in Figure 26. In addition, the arrangement of the widgets to be displayed may be changed in the auditor's dashboard d03 using drag-and-drop operations with a pointing device such as a mouse.

[0088] Figure 28 is an explanatory diagram showing an example of a dashboard settings database. The dashboard settings database 129 stores the display settings of the dashboard. The dashboard settings database 129 is stored in the storage unit 12 of server 1 as a database that constitutes the basic database. The dashboard settings database 129 includes a user ID column, a widget key column, an X coordinate column, a Y coordinate column, a width column, a height column, a display column, and a setting column. The user ID column stores the user ID of the end user who made the settings. The widget key column stores a key (string) that identifies each widget. The X coordinate column and Y coordinate column store coordinate values ​​that define the display position of the widget. The width column stores the display width of the widget. The height column stores the display height of the widget. The display column stores whether or not to display the widget in the initial display of the dashboard. For example, TRUE indicates that it should be displayed initially, and FALSE indicates that it should not be displayed initially. The setting column stores setting information specific to each widget in JSON format. By adopting the JSON format, setting contents with different structures can be flexibly stored in a common column for each widget.

[0089] By providing auditors with a dedicated dashboard, they can quickly grasp the collection status of disclosure items, calculation results, and data consistency from a perspective aligned with their audit objectives. Furthermore, it becomes possible to extract and visualize only the audit-related information from the data stored in the Sustainability ERP System 10.

[0090] This reduces the burden on auditors in selecting and filtering information, thereby improving the efficiency and accuracy of audit work. Furthermore, it is expected to shorten the preparation time required for audit responses on the auditee's side, contributing to the overall streamlining of audit operations.

[0091] (Comply or Explain function) The disclosure standards for non-financial information include the "comply or explain" principle. The "comply or explain" principle dictates that companies should adhere to disclosure standards (comply) as a general rule, and if they cannot comply, they must explain the reasons (explain). The following explains the function of this principle (the "comply or explain" function).

[0092] Figure 29 is an explanatory diagram showing an example of a data collection status database. Data collection status database 12A stores the collection status of items to be collected. For example, data collection status database 12A is updated by the common item confirmation process described above, or by the common item confirmation process. Data collection status database 12A includes columns for Organization ID, Field, Category, Item, Status, Detailed Status, Description, User ID, Creation Date and Time, and Update Date and Time. The Organization ID column stores the organization ID. The Field column stores the field of the item. The Category column stores the category of the item. The Item column stores the item name. The Status column stores the data collection status. The Detailed Status column stores details of the collection status. The Description column stores explanatory text such as the reason why the item was not collected. The User ID column stores the user ID. The Creation Date and Time column stores the creation date and time of the record. The Update Date and Time column stores the last update date and time of the record.

[0093] Figure 30 is an explanatory diagram showing another example of the sufficiency status display screen. In the configuration shown in Figure 30, the same reference numerals are used for parts identical to those in Figure 25, and their explanations are omitted. The sufficiency status display screen d01 includes, in addition to the configurations whose explanations are omitted, a status column d016 and an explanation input button d017. The status column d016 indicates the collection status of each item. For example, the collection status can be "Not Collected," "Data Entered," or "Explanation Entered." Selecting the explanation input button d017 displays a separate pop-up screen where the user can enter an explanation. The explanation input button d017 is displayed for items whose collection status is "Not Collected." When a user enters an explanation for an item that is "Not Collected," the collection status becomes "Explanation Entered," and even for items requiring numerical input, it is treated the same as "Data Entered" in the sufficiency determination. When determining the sufficiency status, the data is treated as if it is stored, or as an item for which disclosure is not required. When calculating the compliance rate, the value will change depending on which method is used, so it is desirable to decide in advance which method to use. For example, items that are required to be disclosed should be treated as the former, and items that are optional to be disclosed should be treated as the latter. Note that the explanation input button d017 may be displayed for items where the content to be collected is not a numerical value but an explanatory text (for example, the reason for appointing an outside director).

[0094] The "Comply or Explain" function allows for the proper handling of items that have not been collected, even if an explanation is provided. The validity of the user-entered explanation may be determined using a generating AI. Furthermore, since users need to accurately explain "why they cannot submit this item," a function may be implemented that allows them to refine and complete their explanation through chat with the generating AI.

[0095] (Formula verification function) This section explains the formula verification function. When calculating data obtained by applying a predetermined calculation to collected numerical data, it may be necessary to present the derivation process. The formula verification function is designed to address this need.

[0096] Figure 31 is an explanatory diagram showing an example of a formula database. Formula DB12B stores various calculation formulas. Formula DB12B includes a Value ID column, a Calculated Value column, a Variable 1 column, an Operator column, a Variable 2 column, a Data Label column, and a Level column. The Value ID column stores the Value ID that identifies the value to be calculated. The Calculated Value column stores the name of the value to be calculated. The Variable 1 column stores the first argument that makes up the formula. The Operator column stores the operator that makes up the formula. The Variable 2 column stores the second argument that makes up the formula. Here, a formula is interpreted as "Variable 1", "Operator", and "Variable 2". The Data Label column stores the data label attached to the calculated value. The Level column stores the level of the value. Each value is assumed to be obtained from the value at the next lower level. Note that Formula DB12B may also have an Organization ID column to store organization-specific formulas.

[0097] Figure 31 defines the employee turnover rate (HRF001) as being calculated by dividing the number of employees who left (HR002) by the number of employees at the beginning of the period (HR001). It also indicates that the number of employees at the beginning of the period (HR001) is the sum of the number of employees at the beginning of the period of the company (HR101) and the number of employees at the beginning of the period of the subsidiary (HR102) (Σ).

[0098] Figure 32 is an explanatory diagram showing an example of how to display a formula. Figure 32 shows an example of how to display a formula on the sufficiency status display screen d01 shown in Figure 30. For example, when you hover the mouse over an item for which a formula for calculating a value is set, the formula is displayed as a hover. Alternatively, when you click the mouse on an item for which a formula for calculating a value is set, a pop-up window displaying the formula opens. Furthermore, if a formula is also set for a variable that makes up the formula, clicking on that variable may open another pop-up window and display the formula. The control unit 11 of server 1 creates the formula to be displayed by referring to the formula DB12B shown in Figure 31. When a variable that makes up the displayed formula is selected by clicking the mouse, the value of the variable may be displayed. For example, in Figure 32, the number of female managers and the total number of managers are displayed. Furthermore, the basis for calculating the displayed values ​​may be shown on a separate screen. For example, a screen may be displayed that shows the number of female managers entered at each location, and that this is aggregated by department and company, and finally aggregated into a company-wide value.

[0099] (Proof verification function) This section explains the document verification function. To ensure the accuracy of the collected data, supporting documents are required to back up the entered values. The document verification function is explained below.

[0100] Figure 33 is an explanatory diagram showing an example of the activity level list screen. The activity level list screen d04 shown in Figure 33 is an example and is a screen that shows the electricity usage that forms the basis for calculating Scope 2 GHG emissions. The activity level list screen d04 includes a year column d041, a month column d042, and a list d043. The year column d041 indicates the year to be displayed. The month column d042 indicates the month to be displayed. In Figure 33, April is selected. The list d043 displays activity levels and other information in a list. Selecting the paperclip icon in the document column of list d043 opens a pop-up window where you can check the document. Note that the activity level data displayed in list d043 is stored in the server's memory.

[0101] As mentioned above, the evidence is stored in the evidence database 126. The evidence is associated with the record that stores the activity level. For example, the evidence ID that identifies the evidence is included in the activity level record. When the clip in the evidence column is clicked with the mouse on the activity level list screen d04 displayed on terminal 2, the identification information of the clicked activity level record is sent to server 1. The control unit 11 of server 1 uses the evidence ID included in the received activity level record to read it from the evidence database 126. The control unit 11 creates a screen that displays the read evidence and sends it to terminal 2. Terminal 2 displays the screen that displays the received evidence.

[0102] The document verification function makes it possible to confirm the activity levels that form the basis for calculating GHG emissions. Auditors can then verify the validity of the GHG emissions figures.

[0103] The ten sustainability ERP system functions described above are effective when conducting internal and external audits. In particular, when obtaining reasonable assurance through an external audit, it is necessary to show the calculation logic of numerical data, so a formula verification function is required.

[0104] 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.

[0105] 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.

[0106] 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]

[0107] 100: Information Systems 10: Sustainability ERP System 20: User companies 30: Information Providers 40: Integration 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:Organization DB 123: Industry classification DB 124: Common item DB 125: Industry-specific item DB 126: Document Database 127:GHG emissions DB 128:Human resources DB 129: Dashboard Settings DB 12A: Collection Status Database 12B: Formula Database 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. We obtain the data items that user organizations are required to disclose in accordance with non-financial information disclosure standards. Referencing a storage device that stores non-financial information relating to the user organization, determine whether the storage device stores data corresponding to the data item. Output the result of the determination. An information processing method in which a computer performs the processing, Even if the storage device does not store the data corresponding to the aforementioned data item, if the reason or basis for the lack of data corresponding to the aforementioned data item is stored in the storage device, it shall be determined that the data corresponding to the aforementioned data item is stored, or that the data item is not subject to disclosure. Information processing methods.

2. For each of the multiple data items, it is determined whether or not the corresponding data is stored in the storage device. Based on the judgment result, the percentage of items in which the corresponding data is stored relative to the total number of data items is calculated. Output the calculated sufficiency ratio. The information processing method according to claim 1.

3. For each of the aforementioned disclosure standards, the satisfaction rate is calculated, The calculated satisfaction ratio is output in correspondence with the disclosure standards. The information processing method according to claim 2.

4. Further performs a process to determine the validity of the explanatory text input as the reason or basis using a generating AI. The information processing method according to any one of claims 1 to 3.

5. If no supporting data guaranteeing the accuracy of the corresponding data, or the data underlying the corresponding data, is stored in the storage device, then the data corresponding to the data item will be treated as not being stored. The information processing method according to any one of claims 1 to 3.

6. When a request to output the non-financial information stored in the storage device is received, the classification of the end user who sent the request is determined. When the determined classification is "auditor," the system outputs screen information with a different configuration than that of users in other classifications. The information processing method according to any one of claims 1 to 3.

7. We obtain the data items that user organizations are required to disclose in accordance with non-financial information disclosure standards. Referencing a storage device that stores non-financial information relating to the user organization, determine whether the storage device stores data corresponding to the data item. Output the result of the determination. An information processing program that causes a computer to perform a process, In the process of making the determination, even if the storage device does not store the data corresponding to the data item, if the reason or grounds for the lack of storage of the data corresponding to the data item are stored in the storage device, then it is determined that the data corresponding to the data item is stored, or the data item is deemed not to be subject to disclosure. Information processing program.

8. An information processing device comprising a control unit, The control unit, We obtain the data items that user organizations are required to disclose in accordance with non-financial information disclosure standards. Referencing a storage device that stores non-financial information relating to the user organization, determine whether the storage device stores data corresponding to the data item. Output the result of the determination. Execute the process, In the process of making the determination, even if the storage device does not store the data corresponding to the data item, if the reason or grounds for the lack of storage of the data corresponding to the data item are stored in the storage device, then it is determined that the data corresponding to the data item is stored, or the data item is deemed not to be subject to disclosure. Information processing device.

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