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

Abstract

The present invention provides an information processing method, an information processing program, and an information processing device for storing information in association with important financial issues and target business segments. [Solution] The information processing method involves a computer performing the following steps: calculating evaluation indicators for each business segment with respect to multiple businesses conducted by a business organization; selecting target segments from the business segments whose calculated evaluation indicators are above a predetermined threshold; obtaining significant financial issues for the selected target segments; and storing the obtained significant financial issues in association with the target segments.

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] Patent Document 1 describes a system that quantitatively collects ESG information in a specific company as data and outputs information based on the data (for example, the degree of achievement of ESG goals for each indicator, each of the ESG data and financial data for each indicator, and the results of correlation analysis thereof, future prediction).

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, for a plurality of businesses conducted by a business organization, for each business segment, an evaluation index is calculated, and from the business segments, a target segment in which the calculated evaluation index is greater than or equal to a predetermined threshold is selected, a financial important issue for the selected target segment is acquired, and a process of associating and storing the acquired financial important issue and the target segment is executed by a computer.

[0005] In the above information processing method, a calculation formula for calculating a financial impact amount is acquired based on the financial important issue, values of variables constituting the calculation formula are acquired, and based on the acquired values, the financial impact amount is calculated using the calculation formula, and a process of associating and storing the calculated financial impact amount with the financial important issue and the target segment may be performed.

[0006] In the above-described information processing method, the risks and opportunities for the aforementioned financially significant issues may be obtained from a risk and opportunity storage unit that stores financially significant issues in association with risks and opportunities, and the calculation formulas for the obtained risks and opportunities may be obtained from a formula storage unit that stores risks and opportunities in association with calculation formulas.

[0007] In the above information processing method, for each business segment, based on the characteristics of the product or service and geographical factors, other important issue risks and opportunities not associated with the aforementioned financial important issues may be acquired, other important issues associated with the acquired other risks and opportunities may be acquired, and the acquired other important issues may be stored in association with the business segment or the target segment.

[0008] In the above-described information processing method, the following steps may be taken: obtaining another calculation formula for calculating the financial impact amount based on the other important issues; obtaining the values ​​of the variables constituting the other calculation formula; calculating the other financial impact amount using the other calculation formula based on the obtained values; and storing the calculated other financial impact amount in association with the other important issues and the business segment or the target segment.

[0009] In the above information processing method, a predetermined number of the aforementioned important financial issues or other important issues may be selected based on the financial impact amount associated with the aforementioned important financial issues and the financial impact amount associated with the aforementioned other important issues, and the selected aforementioned important financial issues or other important issues may be output.

[0010] An information processing program according to one aspect of the present invention calculates an evaluation index for each business segment with respect to multiple businesses conducted by a business organization, selects a target segment from the business segments in which the calculated evaluation index is equal to or greater than a predetermined threshold, obtains a significant financial issue for the selected target segment, and causes a computer to perform a process of storing the obtained significant financial issue and the target segment in association.

[0011] An information processing device according to one aspect of the present invention is an information processing device equipped with a control unit, wherein the control unit calculates an evaluation index for each business segment with respect to a plurality of businesses conducted by a business organization, selects a target segment from the business segments in which the calculated evaluation index is equal to or greater than a predetermined threshold, obtains a significant financial issue for the selected target segment, and performs a process of storing the obtained significant financial issue and the target segment in association.

[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 of a basic database configuration. [Figure 5] This is an explanatory diagram showing an example of the configuration of a financial information database. [Figure 6] This is an explanatory diagram showing an example configuration of a non-financial information database. [Figure 7] This is an explanatory diagram showing an example configuration of ImpactDB. [Figure 8] This is an explanatory diagram showing an example of the configuration of a user information database. [Figure 9] This is an explanatory diagram showing an example of an organizational database. [Figure 10] This is an explanatory diagram showing an example of an account database. [Figure 11] This is an explanatory diagram showing an example of a permission role database. [Figure 12] This is an explanatory diagram illustrating an example of a GHG emissions database. [Figure 13] This is an explanatory diagram showing an example of a task master database. [Figure 14] It is an explanatory diagram showing an example of a risk - opportunity master DB. [Figure 15] It is an explanatory diagram showing an example of a formula master DB. [Figure 16] It is an explanatory diagram showing an example of a variable master DB. [Figure 17] It is an explanatory diagram showing an example of a project DB. [Figure 18] It is an explanatory diagram showing an example of a business DB. [Figure 19] It is an explanatory diagram showing an example of an issue DB. [Figure 20] It is an explanatory diagram showing an example of a risk - opportunity DB. [Figure 21] It is an explanatory diagram showing an example of an additional risk - opportunity DB. [Figure 22] It is an explanatory diagram showing an example of a formula DB. [Figure 23] It is an explanatory diagram showing an example of an additional formula DB. [Figure 24] It is an explanatory diagram showing an example of an additional variable DB. [Figure 25] It is a flowchart showing an example of the procedure of a risk - opportunity identification operation. [Figure 26] It is a flowchart showing an example of the procedure of a narrowing - down process. [Figure 27] It is a flowchart showing an example of the procedure of an issue identification process. [Figure 28] It is a flowchart showing an example of the procedure of a risk - opportunity identification process. [Figure 29] It is a flowchart showing an example of the procedure of a risk - opportunity addition process. [Figure 30] It is a flowchart showing an example of the procedure of a formula setting process. [Figure 31] It is a flowchart showing an example of the procedure of a formula addition process. [Figure 32] It is a flowchart showing an example of the procedure of a variable addition process. [Figure 33] It is a flowchart showing an example of the procedure of a process of setting issues from risk - opportunities. [Figure 34]This flowchart shows an example of the procedure for identifying challenges based on risks and opportunities. [Figure 35] This flowchart shows an example of the procedure for adding a task. [Figure 36] This is an explanatory diagram showing an example of an additional task database. [Figure 37] This is an explanatory diagram illustrating an example of an impact amount database. [Modes for carrying out the invention]

[0014] The present invention will be described below through embodiments, but these embodiments are not intended to limit the invention as defined in the claims. Furthermore, not all combinations of features described in the embodiments are necessarily essential to the solution of the invention. In this specification, information that is easy for computers to handle but whose meaning and significance are difficult for humans to understand or interpret, such as mere numbers or symbols or combinations thereof, is referred to as data, but this is not limited to such information.

[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 from user companies 20 that it possesses. 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. The system provided by the information provider organization 30 can be the linked system 40. For example, the system that performs the electricity data provision service provided by the Electricity Data Management Association, which is the information provider organization 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, questionnaires prepared by CDP and questionnaires for the Corporate Sustainability Assessment (CSA) developed for the Dow Jones Sustainability Index (DJSI) 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) 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, 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, financial information DB, non-financial information DB, impact DB, and user information DB. The basic DB may be a group of databases composed of multiple databases. Similarly, the financial information DB, non-financial information DB, impact DB, and user 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] The following describes the 10 functions of a sustainability ERP system that helps companies identify material issues and calculate the financial impact of the risks and opportunities associated with those material issues. In response to global trends toward a sustainable society and growing expectations for long-term value creation by companies, identifying material issues is highly desirable. In recent years, social and environmental issues such as climate change and human rights have come to directly impact business activities, making environmental (E), social (S), and governance (G) considerations, in addition to mere economic benefits, crucial elements of corporate management. Investors and consumers are increasingly concerned with which issues companies consider important and how they are addressing them, and international disclosure standards (GRI, ISSB, etc.) require the identification and disclosure of material issues. Therefore, companies need to analyze the impact on their business and stakeholders, clarify the issues they should prioritize, and strive for transparent information disclosure and the building of trust. Against this backdrop, identifying material issues has become an indispensable process as the foundation of sustainable management.

[0052] Identifying key issues is a crucial step for companies, as it leads to the identification of subsequent risks and opportunities and the understanding of their financial impacts. The issues extracted through the analysis of key issues can be categorized as potential risks for the company (e.g., increased costs and stricter regulations due to climate change) or new business opportunities (e.g., increased demand for decarbonization-related products). Then, it is necessary to quantitatively evaluate the extent to which these will affect the company's revenue, costs, and asset value, and to calculate the financial impact. Through this process, companies can integrate sustainability issues into their management and financial strategies, enabling them to make decisions toward sustainable value creation. Disclosure standards also emphasize this identification of key issues and decision-making based on financial impact, requiring companies to transparently disclose the process and results.

[0053] When companies identify key issues, they need to ensure transparency and comparability based on international disclosure standards, while taking into account their own business characteristics and stakeholder concerns. Therefore, it is effective for companies to refer to industry-specific guidance as an objective basis for identifying key issues. Industry-specific guidance systematically organizes environmental, social, and governance issues generally considered important in a given industry, as well as the risks and opportunities that they may have financial impacts. By utilizing this guidance, companies can efficiently and rationally extract potential key issues, and for users such as investors, it improves comparability with other companies and the reliability of disclosures.

[0054] Examples of industry-specific guidance include the internationally widely used "TCFD Industry Guidance" and "SASB Standards." These provide industry-specific risks and opportunities, as well as indicators and information items for evaluating and disclosing them, serving as a practical reference framework for companies to identify material issues related to their business domains. In particular, the SASB Standards systematize financial materiality in multiple sectors such as energy, finance, food, and manufacturing, and are integrated into the ISSB disclosure standards. Furthermore, GRI's sector standards define industry-specific material issues from a social impact perspective, and when used in conjunction with TCFD and SASB, they can complementarily support the identification of materiality from both financial and social perspectives.

[0055] Identifying critical issues within a corporate group operating in diverse business areas requires a comprehensive approach that takes into account the diversification of its business and its global impact. Since identifying critical issues for each business segment is necessary in the process of identifying critical issues for the entire corporate group, the use of industry-specific guidance is considered valuable. This specification adopts a structure in which each business segment within a corporate group identifies critical issues by referring to industry-specific guidance corresponding to the industry or business field to which the segment belongs. This allows for the appropriate extraction of risks and opportunities tailored to the characteristics of the products and services handled by each segment and the market environment, enabling cross-industry comparability and consistent critical issue analysis for the entire group.

[0056] In this specification, "business segment" refers to a unit that classifies multiple companies belonging to a corporate group based on their industry. Specifically, a business segment is defined as a set of companies that have been assigned the same industry code in either the JSIC code, GICS code, or ISIC code. For example, the food segment consists of companies that have been assigned an industry code corresponding to the food industry.

[0057] In this specification, "identified key issues" is synonymous with "materiality." In the process leading to the identification of materiality, the group of issues extracted in the initial stages is called "issues." From these "issues," those selected based on importance are defined as "key issues." These "key issues" are then examined and evaluated, and those that are judged and confirmed to be important from a management perspective for the organization are positioned as "materiality."

[0058] Furthermore, when reviewing materiality (identified key issues), the status of existing "identified key issues" is changed back to "candidate key issues," and other "issues" are also included in the candidate group. Next, "key issues" are selected again from these candidates, and the selected "key issues" are reviewed and evaluated. As a result of the evaluation, those deemed important from a management perspective are newly designated as "identified key issues." Based on the above, we will now explain the support functions for materiality identification that the Sustainability ERP System 10 possesses.

[0059] In this specification, "financial impact" refers to the monetary value of the impact that environmental, social, and governance (ESG) risks or opportunities have on a company's financial condition or operating results. Currently, there is no established unified definition or calculation method for the correspondence between financial impact and financial statement items or financial indicators (e.g., sales, operating profit, equity ratio, ROE, ROA, etc.). Some companies link the calculated financial impact to specific items on the income statement or balance sheet. Furthermore, methods for quantitatively evaluating the impact on key financial indicators are being introduced. In addition, there is consideration to linking financial impact to individual accounts. In this case, it is expected that there will not necessarily be a one-to-one correspondence between financial impact and individual accounts. Therefore, the amount obtained by allocating the initially calculated financial impact to multiple accounts based on rules such as weighting should also be considered as part of the financial impact.

[0060] The database will now be explained. Figure 4 is an explanatory diagram showing an example of the basic database configuration. The basic database includes the organization database 121, the account database 122, and the permission role database 123. The contents of each database will be described later.

[0061] 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.

[0062] 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 DB124, the labor and human resources DB, and the board of directors and compliance DB. The contents of the GHG emissions DB124 will be described later. The labor and human resources DB records various information about the working environment and human resources within a company. For example, the labor and human resources DB stores information such as the number of employees, personnel composition by employment type, length of service, working hours, leave taken, turnover rate, education and training implementation status, diversity-related indicators, and safety and health statistics. 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 implementation status of ethics and compliance education. Note that Figure 6 only shows three databases included in the non-financial information database, but 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 just examples of data items.

[0063] Figure 7 is an explanatory diagram showing an example of the configuration of the Impact DB. The Impact DB is a database that stores various master information for calculating the amount of financial impact. The Impact DB includes the Issue Master DB125, the Risk / Opportunity Master DB126, the Formula Master DB127, and the Variable Master DB128. The contents of each DB will be described later.

[0064] Figure 8 is an explanatory diagram showing an example of the configuration of the user information database. The user information database is a database that stores information for calculating the financial impact amount, as well as information such as key issues, risks, and opportunities that form the basis for that calculation. The user information database includes project DB129, business DB12A, issue DB12B, risk / opportunity DB12C, additional risk / opportunity DB12D, formula DB12E, additional formula DB12F, and additional variable DB12G. The contents of each database will be described later.

[0065] Figure 9 is an explanatory diagram showing an example of an organization database. Organization DB 121 stores information about organizations. As mentioned above, here, an organization refers to a company, and also includes corporate groups that employ a holding company structure. Organization DB 121 includes columns for Organization ID, Name, Hierarchy Code, JSIC Code, GICS Code, and ISIC Code. The Organization ID column stores the Organization ID that identifies the organization. The Name column stores the name of the organization. The Hierarchy Code column stores the hierarchy code that indicates the hierarchy to which the organization belongs in the overall organizational structure. The JSIC Code column stores the Japan Standard Industrial Classification code corresponding to the organization. The Japan Standard Industrial Classification is a system for classifying the economic activities of companies and establishments by industry. The GICS Code column stores the industry code based on the Global Industry Classification Standard. The ISIC Code column stores the industry code based on the International Standard Industrial Classification. The premise is that one industry classification corresponds to each organization, but multiple industry classifications may be associated. In this case, multiple codes may be stored in a JSIC code column, but it is also acceptable to store the same number of records as there are corresponding industry classifications for the organization. If the organization is divided into lower-level units (such as business units or factories), and each unit can be associated with a single industry classification, then one record may be used for each unit.

[0066] Figure 10 is an explanatory diagram showing an example of an account database. Account DB 122 stores information about end users and the accounts assigned to those end users. Account DB 122 includes columns for User ID, Display Name, Email Address, Organization ID, Type, Approval, Role, and Financial Authority. The User ID column stores an account ID that identifies the user. The Display Name column stores the account name. The display name is the user's full name, or the job title associated with the user, or an abbreviation thereof. The Email Address column stores the user's email address. The Organization ID column stores the organization ID of the organization to which the user belongs. The Type column stores the type of authority granted to the user. For example, the types are global authority, individual authority, and input person. Global authority is the authority to set permissions for employees belonging to the organization to which the user belongs, and to employees belonging to subordinate organizations managed by that organization. Global authority also allows for the setting of functions. The authority possessed by global authority is pre-set by the system administrator. Individual permissions refer to permissions that can be set by a user with overall permissions within a predetermined scope. Here, permissions are determined by the value in the Role column. The Data Entry Person has the permission to collect the instructed data and enter it into the system. The Data Entry Person can only refer to the data they themselves have entered. The Approval column stores whether or not approval permission is granted. Approval includes confirming the content of the collected data and authorizing the transmission of data to higher levels. The Role column stores the permissions to be granted in correspondence with individual permissions. The Role column stores a keyword indicating the permission, or the role name that defines the permission. For example, the keywords are "including subsidiaries" and "company only". "including subsidiaries" indicates that the user has permission for their own organization and subordinate organizations. "company only" indicates that the user has permission only for their own organization. The Financial Permission column stores the permission to access financial information. Employees belonging to the Finance Department, Accounting Department, or Corporate Planning Department, or the responsible executives, are permitted to access financial information.

[0067] Figure 11 is an explanatory diagram illustrating an example of a privilege role database. The privilege role database 123 includes an Organization ID column, a Role 1 column, and a Role 2 column. The Organization ID column stores the Organization IDs to which privileges apply. The Role 1 and Role 2 columns store the privileges for each organization within their respective roles. In the example shown in Figure 11, the privileges defined by Role 1 indicate that there are no privileges for Organization ID=B01 and Organization ID=B0111, but editable privileges for Organization ID=B0101 and Organization ID=B0101, meaning that there is a privilege to edit the collected data.

[0068] Figure 12 is an explanatory diagram showing an example of a GHG emissions database. GHG emissions database 124 stores GHG emissions. GHG emissions database 124 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 of the organization for which emissions were calculated. The start and end columns store the start and end dates of the calculation period, respectively. The data label column stores a label indicating the type of data. For example, scope1_emissions_total_tCO2e indicates that the total emissions value for scope 1 is stored in units of tCO2. The value column stores the value of the emissions.

[0069] Figure 13 is an explanatory diagram showing an example of a task master database. Task master database 125 stores information about tasks that are candidates for becoming critical tasks. Task master database 125 includes task ID columns, category ID columns, category name columns, task name columns, JSIC code columns, GICS code columns, and ISIC code columns. The task ID column stores a task ID that can identify a task. The category ID column stores a category ID that identifies the task category to which the task belongs. The category name column stores the name of the category. The task name column stores the name of the task. The JSIC code column stores the JSIC code of the industry that is likely to become a critical task. If a task could become a critical task regardless of the industry, ALL is stored. Similarly, the GICS code column and the ISIC code column store the GICS code and ISIC code of the industry that is likely to become a critical task, respectively.

[0070] Figure 14 is an explanatory diagram showing an example of a risk / opportunity master database. The risk / opportunity master database 126 stores information about risks and opportunities associated with issues. The risk / opportunity master database 126 includes columns for Risk / Opportunity ID, Issue ID, Risk / Opportunity Name, and Data Type. The Risk / Opportunity ID column stores the Risk / Opportunity ID that identifies the risk or opportunity. The Issue ID column stores the Issue ID of the issue associated with the risk / opportunity. The Risk / Opportunity Name column stores the name of the risk or opportunity. The Data Type column stores the type of risk or opportunity. The risk / opportunity master database 126 is an example of a risk / opportunity storage unit.

[0071] Figure 15 is an explanatory diagram showing an example of a formula master database. Formula master database 127 stores formulas (calculation formulas) associated with risks or opportunities and used to calculate the financial impact amount of those risks or opportunities. Formula master database 127 includes columns for Formula ID, Risk / Opportunity ID, Name, Formula, Unit, Impact Category, Start Date, and End Date. The Formula ID column stores a formula ID that identifies the formula. The Risk / Opportunity ID column stores the Risk / Opportunity ID of the risk or opportunity associated with the formula. The Name column stores the name of the formula. The Formula column stores the formula. The Unit column stores the unit of the financial impact amount calculated by the formula. The Impact Category column stores the account associated with the financial impact amount. If it is difficult to associate it with a single account, a value that summarizes multiple accounts may be stored. In this case, the financial impact amount may be allocated to the relevant multiple accounts. The Start Date column stores the date on which the formula is to be used. The End Date column stores the date on which the formula's use will end.

[0072] Figure 16 is an explanatory diagram showing an example of a variable master database. The variable master database 128 includes a variable ID column, an expression ID column, a variable name column, a description column, and a unit column. The variable ID column stores a variable ID that identifies the variable. The expression ID column stores the expression ID of the formula in which the variable is used. If a variable is used in multiple formulas, the expression ID column stores multiple expression IDs. The variable name column stores the name of the variable. The description column stores a description of the variable's content. The unit column stores the unit of the variable.

[0073] Figure 17 is an explanatory diagram showing an example of a project database. Project DB 129 stores information about a project. A project refers to a series of tasks that collect non-financial information over a specified period (e.g., full year, half year, quarter) and calculate the financial impact. The project may be part of a parent project (e.g., a project to prepare securities reports). Project DB 129 includes columns for PJID, Organization ID, Name, Year, Start Date, End Date, Description, Evaluation Year (Short-term), Evaluation Year (Medium-term), Evaluation Year (Long-term), and Analysis Scenario. The PJID column stores an ID that identifies the project. The Organization ID column stores the organization ID of the organization performing the project. The Name column stores the name of the project. The Year column stores the fiscal year the project covers. The Start Date column stores the start date of the target year (fiscal year). The End Date column stores the end date of the target year. The Description column stores a descriptive text about the project. The "Evaluation Year (Short-Term)," "Evaluation Year (Medium-Term)," and "Evaluation Year (Long-Term)" columns store the short-term, medium-term, and long-term timeframes, respectively, when planning or forecasting the future of the project. The "Analysis Scenario" column stores the names or abbreviations of the referenced scenarios related to climate change. For example, the scenarios may be STEPS (The Stated Policies Scenario), APS (The Announced Pledges Scenario), NZE (Net Zero Emissions by 2025 Scenario), etc. The information to be stored in Project DB129 is entered by the end user or a system administrator etc. requested by the end user (hereinafter referred to as "end user etc."). In the following explanation, "end user" refers to the sustainability manager at the company's headquarters or group headquarters. The sustainability manager is the person responsible for directing the collection, organization, and compilation of non-financial information at the company's headquarters when preparing securities reports and sustainability reports.

[0074] Figure 18 is an explanatory diagram showing an example of a business database. Business DB 12A stores information about the business targeted by the project. Business DB 12A includes columns for BizID, PJID, Name, Industry Classification, Classification Criteria, Classification Code, and Target Organization. The BizID column stores the BizID that identifies the business. The PJID column stores the PJID that identifies the project. The Name column stores the name of the business. The Industry Classification column stores the industry classification to which the business belongs. The businesses targeted by the project are set by the end user, etc. As shown in Figure 18, a single project may target one or more businesses. The Classification Criteria column stores a value indicating the classification criterion used as a reference when determining the industry classification. The Classification Code column stores the classification code based on the referenced classification criterion. The Target Organization column stores the organization ID of the organization that conducts each business. If multiple organizations conduct business, multiple organization IDs may be stored. Instead of an organization ID, a hierarchical code may be stored in the Target Organization column. If the business differs at the branch level, the target organization column may store the branch-level organization ID or hierarchical code.

[0075] Figure 19 is an explanatory diagram showing an example of a task database. Task DB12B stores tasks associated with a business. Task DB12B includes columns for PJID, BizID, Task ID, and Flag. The PJID column stores the PJID which identifies the project. The BizID column stores the BizID which identifies the business. The Task ID column stores the Task ID which identifies the task. The Flag column stores whether the task is active or not. For example, if the Flag column is 1, it is active. If the Flag column is 0, it is inactive, i.e., logically deleted. A single business may be associated with one or more tasks. Also, a single task may be associated with multiple businesses.

[0076] Figure 20 is an explanatory diagram showing an example of a Risk Opportunity Database. Risk Opportunity Database 12C stores risks and opportunities associated with issues. Risk Opportunity Database 12C includes columns for PJID, BizID, Issue ID, and Risk Opportunity ID. The PJID column stores the PJID which identifies the project. The BizID column stores the BizID which identifies the business. The Issue ID column stores the Issue ID which identifies the issue. The Risk Opportunity ID column stores the Risk Opportunity ID which identifies the risk or opportunity. End users, etc., set the risks or opportunities associated with issues. It is assumed that end users, etc., select risks or opportunities from the risks or opportunities stored in the Risk / Opportunity Master Database 126, but if there are no suitable ones, they can be added.

[0077] Figure 21 is an explanatory diagram showing an example of an additional risk opportunity database. The additional risk opportunity database 12D stores information on risks or opportunities added by end users, etc. The additional risk opportunity database 12D includes columns for Risk Opportunity ID, Organization ID, Risk Opportunity Name, and Data Type. The Risk Opportunity ID column stores the Risk Opportunity ID that identifies the added risk or opportunity. The Organization ID column stores the Organization ID of the company that makes the added risk or opportunity valid. The Organization ID to be stored is the Organization ID of the company to which the end user who added the risk or opportunity belongs. Even in this case, the parent company of that company may also make the added risk or opportunity available. The Risk Opportunity Name column stores the name of the added risk or opportunity. The Data Type column stores the type of risk or opportunity.

[0078] Figure 22 is an explanatory diagram showing an example of a formula database. Formula DB12E stores information on formulas associated with risks or opportunities. Formula DB12E stores columns for PJID, BizID, IssueID, Risk-OpportunityID, and FormulaID. The PJID column stores the PJID which identifies the project. The BizID column stores the BizID which identifies the business. The IssueID column stores the IssueID which corresponds to the issue corresponding to the risk or opportunity. The Risk-OpportunityID column stores the Risk-OpportunityID which identifies the risk or opportunity. The FormulaID column stores the FormulaID of the formula associated with the risk or opportunity. It is assumed that end users will select formulas from those stored in Formula Master DB127, but if there are no suitable formulas, they may be added. Note that Formula Master DB127 is an example of a formula storage unit.

[0079] Figure 23 is an explanatory diagram showing an example of an additional formula database. Additional formula DB12F stores information about formulas added by end users, etc. Additional formula DB12F includes columns for Formula ID, Organization ID, Name, Formula, Unit, Impact Category, Start Date, and End Date. The Formula ID column stores a Formula ID that identifies the formula. The Organization ID column stores the Organization ID of the company using the added formula. The Organization ID to be stored is the Organization ID of the company to which the end user who added the formula belongs. Even in this case, the parent company of that company may also be able to use the added formula. The Name column stores the name of the formula. The Formula column stores the formula. The Unit column stores the unit of the financial impact amount calculated by the formula. The Impact Category column stores the account associated with the financial impact amount. If it is difficult to associate it with a single account, a value that summarizes multiple accounts may be stored. In this case, the financial impact amount may be allocated to the corresponding multiple accounts. The Start Date column stores the date on which the formula will be used. The End Date column stores the date on which the formula will be used. Setting the Start Date and End Date is optional. If an end user modifies a formula stored in Formula Master DB127, the modified formula will be stored in Additional Formula DB12F.

[0080] Figure 24 is an explanatory diagram showing an example of an additional variable database. Additional variable DB12G stores information about variables added by end users, etc. Additional variable DB12G includes a variable ID column, an organization ID column, an expression ID column, a variable name column, a description column, and a unit column. The variable ID column stores a variable ID that identifies the variable. The organization ID column stores the organization ID of the company using the added variable. The organization ID to be stored is the organization ID of the company to which the end user who added the variable belongs. Even in this case, the parent company of that company may also be able to use the added variable. The expression ID column stores the expression ID of the formula in which the variable is used. The variable name column stores the name of the variable. The description column stores a description of the content of the variable. The unit column stores the unit of the variable. Note that variables are added when end users, etc. add formulas, but not limited to that. For example, when end users, etc. modify and use formulas stored in formula master DB127, it is expected that variables will be added.

[0081] Next, we will explain the processes performed by the Sustainability ERP System 10. Prior to that, we will explain the flow of the risk and opportunity identification process assumed in this specification. Figure 25 is a flowchart showing an example of the procedure for the risk and opportunity identification process. First, the end user performs the initial setup (step S11). The initial setup includes creating a project and setting filtering conditions. A PjID is assigned when a project is created. Next, the end user performs filtering (step S12). Filtering is the process of narrowing down the business segments for which risks or opportunities are identified.

[0082] As mentioned above, when identifying critical issues within a diverse corporate group (business organization) across various business areas, considering risks and opportunities across all business segments is an excessive burden. In particular, for smaller business segments with fewer employees, the task of collecting the necessary financial and non-financial information to identify risks or opportunities and calculate their financial impact becomes a significant burden.

[0083] Furthermore, when a business segment is small in scale, sales, profits and losses, and consequently the financial impact tend to be relatively small. Therefore, the financial impact of that segment on the entire corporate group is likely to be limited. Calculating the financial impact of business segments with minimal financial impact is inefficient from a cost-effectiveness standpoint.

[0084] Therefore, it is considered appropriate to narrow down the business segments for which risks and opportunities will be identified, based on reasonable grounds. This specification assumes that such narrowing down is appropriate.

[0085] Next, work is performed on the remaining business segments (target segments) after narrowing down the options. First, the end user selects one of the remaining business segments (step S13). The sustainability ERP system 10 presents potential critical issues based on the industry or sector to which the selected business segment belongs. The end user identifies potential critical issues from among the presented issues (step S14). The sustainability ERP system 10 presents risks or opportunities associated with the identified issues. The end user identifies the appropriate risks or opportunities from among the presented (step S15). The sustainability ERP system 10 temporarily stores the issues, risks, and opportunities identified by the end user (step S16). The system determines whether there are any business segments that the end user has not yet worked on (step S17). If the system determines that there are business segments that the end user has not yet worked on (YES in step S17), the work is returned to step S13. If the system determines that there are no business segments that the end user has not yet worked on (NO in step S17), analysis and consideration are performed (step S18). For example, the end user lists the challenges, risks, and opportunities for each narrowed-down business segment, analyzes the commonalities of the challenges to consider key issues for the entire corporate group, and analyzes the differences in the challenges to consider key issues specific to each business segment. The end user stores the key issues, risks, and opportunities for each business segment in a database (step S19) and completes the task.

[0086] Next, we will explain the information processing performed by the sustainability ERP system 10. Figure 26 is a flowchart showing an example of the filtering process. The filtering process is performed when an end user performs the business segment filtering work (step S12) described above. The control unit 11 of the server 1 selects the business segment to be processed (step S31). Information on the business segments held by the corporate group is stored in the storage unit 12 in advance (e.g., during initial setup). The control unit 11 acquires data to be used when calculating the indicator values ​​for filtering (step S32). The control unit 11 calculates the indicator values ​​from the acquired data (step S33).

[0087] Financial indicators are used to identify business segments with minimal financial impact, and therefore, indicator values ​​(judgment indicator values) are utilized. For example, these include sales revenue, gross profit margin, operating profit, operating profit margin, net profit attributable to parent company shareholders, total assets, fixed asset value (fixed asset balance), ROA, ROE, operating cash flow, capital expenditures, and research and development expenses. While financial indicators are examples of evaluation indicators used for narrowing down the options, other indicators may also be used. Judgment indicator values ​​may be calculated from the values ​​of multiple financial indicators, rather than being based on a single financial indicator. The average of multiple indicator values ​​expressed as percentages may also be used as the judgment indicator value. Furthermore, multiple judgment indicator values ​​may be obtained or calculated, and the following judgments may be made.

[0088] The control unit 11 temporarily stores the indicator value in association with the business segment associated with it (step S34). The temporary storage area is provided in the storage unit 12, etc. The control unit 11 determines whether or not there are any unprocessed business segments (step S35). If the control unit 11 determines that there are any unprocessed business segments (YES in step S35), it returns the process to step S31. If the control unit 11 determines that there are no unprocessed business segments (NO in step S35), it performs filtering (step S36). For example, the control unit 11 calculates the sales composition for each business segment and excludes business segments with a composition ratio of less than 5%. The control unit 11 stores the filtering results in the storage unit 12, etc. (step S37) and terminates the process. The filtering results may consist only of information on the remaining business segments. Alternatively, the filtering results may include information with a flag indicating whether each business segment is remaining or excluded. When filtering is performed using multiple indicator values, the following may be used. If all of the indicator values ​​or their respective percentages are below the threshold, the entry is excluded. If even one of the indicator values ​​or its percentages is below the threshold, the entry is excluded. Furthermore, instead of using indicator values ​​for a single year, the entry may be judged using indicator values ​​for multiple years (3 years).

[0089] Figure 27 is a flowchart illustrating an example of the issue identification process. The issue identification process is performed when an end user identifies issues in each business segment as described above (step S14). The control unit 11 of server 1 selects the business segment to be processed (step S51). The control unit 11 retrieves candidate important issues corresponding to the selected business segment from the issue master DB 125 (step S52). For example, it searches the issue master DB 125 using the value of the JSIC code corresponding to the selected business segment as the search key. In the issue master DB 125, records where the value of the JSIC code column is "ALL" are always retrieved. The control unit 11 sends the retrieved issues to terminal 2 for display. The end user selects the issues they deem important from the displayed issues. The end user also issues an instruction to add if there are important issues to add. The instruction to add issues includes conditions for searching for issues. The selection and instruction results are sent from terminal 2 to server 1. The control unit 11 of server 1 receives the selection and instruction results (step S53). The control unit 11 determines whether or not it has received the instruction to add issues (step S54). If the control unit 11 determines that it has not received any additional instructions (NO in step S54), it proceeds to step S57. If the control unit 11 determines that it has received additional instructions (YES in step S54), it searches the issue master DB 125 according to the search conditions specified by the end user (step S55). The control unit 11 sends the search results to terminal 2 and displays them. The end user selects the issues they deem to be important from the displayed issues. The selection results are sent from terminal 2 to server 1. The control unit 11 of server 1 receives the selection results (step S56). The control unit 11 temporarily stores the issues selected by the end user as important issues (step S57). The control unit 11 determines whether or not there are any unprocessed business segments (step S58). If the control unit 11 determines that there are any unprocessed business segments (YES in step S58), it returns to step S51. If the control unit 11 determines that there are no unprocessed business segments (NO in step S58), it stores the temporarily stored information on important issues in the issue DB 12B (step S59) and terminates the process.

[0090] Figure 28 is a flowchart illustrating an example of the procedure for identifying risks and opportunities. The risk and opportunity identification process is performed when an end user identifies risks and opportunities for each of the issues described above (step S15). The control unit 11 of Server 1 selects the business segment to be processed (step S71). The control unit 11 retrieves the important issues corresponding to the selected business segment from the issue DB 12B (step S72). The control unit 11 selects the important issues to be processed from the retrieved important issues (step S73). The control unit 11 retrieves the risks and opportunities corresponding to the selected important issues from the risk and opportunity master DB 126 (step S74). The control unit 11 sends the retrieved risks and opportunities to Terminal 2 for display. The end user selects the risks and opportunities that their organization deems relevant from the displayed risks and opportunities. The end user also provides instructions to add any additional risks or opportunities. The instructions include conditions for searching for risks and opportunities. The selection and instruction results are sent from Terminal 2 to Server 1. The control unit 11 of Server 1 receives the selection and instruction results (step S75). The control unit 11 determines whether or not it has received an additional instruction (step S76). If the control unit 11 determines that it has not received an additional instruction (NO in step S76), it proceeds to step S79. If the control unit 11 determines that it has received an additional instruction (YES in step S76), it searches the risk / opportunity master DB 126 according to the search conditions specified by the end user (step S77). The control unit 11 sends the search results to terminal 2 and displays them. The end user selects the risks / opportunities to add from the displayed risks / opportunities. The selection results are sent from terminal 2 to server 1. The control unit 11 of server 1 receives the selection results (step S78). The control unit 11 temporarily stores the risks / opportunities selected by the end user (step S79). The control unit 11 determines whether or not there are any unprocessed important issues (step S80). If the control unit 11 determines that there are unprocessed important issues (YES in step S80), it returns to step S73. If the control unit 11 determines that there are no outstanding issues (NO in step S80), it determines whether or not there are any outstanding business segments (step S81).If the control unit 11 determines that there are unprocessed business segments (YES in step S81), it returns the process to step S71. If the control unit 11 determines that there are no unprocessed business segments (NO in step S81), it stores the temporarily stored risk and opportunity information in the risk and opportunity DB 12C (step S59) and terminates the process.

[0091] If the end user does not find any risks or opportunities to select in the search results of step S77, they may register a risk or opportunity. Figure 29 is a flowchart showing an example of the procedure for adding a risk or opportunity. The end user selects a button or menu to add a risk or opportunity on terminal 2. The control unit 21 of terminal 2 accepts the selection (step S101). The control unit 21 sends an addition request to server 1 (step S102). The control unit 11 of server 1 receives the request (step S103). The control unit 11 sends an input screen to terminal 2 (step S104). The control unit 21 of terminal 2 receives the input screen (step S105). The control unit 21 displays the input screen (step S106). The end user enters information about the risk or opportunity to add on the input screen. The control unit 21 accepts the input (step S107). The control unit 21 sends the received risk or opportunity information to server 1 (step S108). The control unit 11 of server 1 receives the risk or opportunity information (step S109). The control unit 11 stores the received risk or opportunity information in the additional risk / opportunity DB 12D (step S110). The control unit 11 sends a completion notification to terminal 2 (step S111). The control unit 21 of terminal 2 receives the completion notification (step S112). The control unit 21 displays the completion notification (step S113) and terminates the process.

[0092] Figure 30 is a flowchart illustrating an example of the formula setting process. The formula setting process is the process of setting a formula to calculate the financial impact amount from the identified risks or opportunities. The end user operates terminal 2 to select the risks or opportunities for which a formula is to be set. The control unit 21 of terminal 2 accepts the selection (step S131). The control unit 21 sends the information of the selected risks or opportunities to server 1 (step S132). The control unit 11 of server 1 receives the information of the risks or opportunities (step S133). The control unit 11 obtains the formula corresponding to the risks or opportunities from the formula master DB 127 (step S134). The control unit 11 sends the obtained formula to terminal 2 (step S135). The control unit 21 of terminal 2 receives and displays the formula (step S136). The end user selects the appropriate formula from the displayed formulas. If a suitable formula is not found or if a formula needs to be updated, the end user operates the formula addition / update button, etc. The control unit 21 of terminal 2 accepts the operation (step S137). The control unit 21 determines whether or not a formula is being added or updated (step S138). If the control unit 21 determines that it is being added or updated (YES in step S138), it starts the formula addition process. To start the process, it distinguishes between adding a new formula and editing a selected formula. If it is editing, arguments including the formula ID of the target formula are added. After the formula addition process is completed, the control unit 21 returns the process to step S137. If the control unit 21 determines that it is not being added or updated (NO in step S138), it sends the formula selection information to the server 1 (step S140). The control unit 11 of the server 1 receives the selection information (step S141). The control unit 11 stores the correspondence between the risk or opportunity and the selected formula in the formula DB 12E (step S142). The control unit 11 sends a completion notification to the terminal 2 (step S143). The control unit 21 of the terminal 2 receives the notification (step S144). The control unit 21 displays a notification (step S145) and terminates the process.

[0093] Figure 31 is a flowchart illustrating an example of the procedure for adding a formula. The formula addition process is performed when adding a new formula or when modifying a formula stored in the formula master DB 127 for use. The control unit 21 of terminal 2 accepts arguments (step S161). The control unit 21 sends the arguments to server 1 (step S162). Note that server 1 only needs to distinguish between adding a new formula and editing a selected formula, and in the case of editing, it only needs to transmit the formula ID of the target formula, so technical means of arguments may also be used. The control unit 11 of server 1 receives the arguments (step S163). The control unit 11 determines whether it is a new addition or not (step S164). If the control unit 11 determines it is a new addition (YES in step S164), it proceeds to step S166. If the control unit 11 determines it is not a new addition (NO in step S164), it creates a formula creation screen with the information of the formula to be edited embedded (step S165). The control unit 11 sends the formula creation screen to the terminal 2 (step S166). The formula creation screen is the screen created in step S165 or a screen with empty input fields, etc. The control unit 21 of terminal 2 receives the formula creation screen (step S167). The control unit 21 displays the formula creation screen (step S168). The end user enters the formula information into the formula creation screen. The control unit 21 accepts the operation input (step S169). When adding or editing a formula, variables registered in the variable master DB 128 can be used, but if the end user wants to add a new variable, they operate the variable add button, etc. The control unit 21 determines whether the operation input is for adding a variable or not (step S171). If the control unit 21 determines that it is for adding a variable (YES in step S170), it starts the variable add process (step S171). Once the variable add process is finished, the control unit 21 returns the process to step S168. If the control unit 21 determines that it is not a variable addition (YES in step S170), it sends the input content to the server 1 (step S172). The control unit 11 of the server 1 receives the input content (step S173). The control unit 11 stores the input content in the additional formula DB12F (step S174). The control unit 11 sends a completion notification to the terminal 2 (step S175). The control unit 21 of the terminal 2 receives the completion notification (step S176).The control unit 21 displays a completion notification (step S177) and returns the process to the caller.

[0094] Figure 32 is a flowchart illustrating an example of the procedure for adding a variable. The control unit 21 of terminal 2 sends a request for the variable addition screen to server 1 (step S191). The control unit 11 of server 1 receives the request (step S192). The control unit 11 sends the variable addition screen to terminal 2 (step S193). The control unit 21 of terminal 2 receives the variable addition screen (step S194). The control unit 21 displays the variable addition screen (step S195). The end user enters the variable content, etc., on the variable addition screen. The control unit 21 accepts the input (step S196). The control unit 21 sends the input content to server 1 (step S197). The control unit 11 of server 1 receives the input content (step S198). The control unit 11 stores the content of the added variable in the added variable DB12G (step S199). The control unit 11 sends a completion notification to terminal 2 (step S200). The control unit 21 of terminal 2 receives a completion notification (step S201). The control unit 21 displays the completion notification (step S202) and returns the process to the caller.

[0095] As described above, end users can identify key issues, risks and opportunities, and formulas for calculating financial impact for each business segment. In particular, when identifying key issues within a corporate group with diverse business areas, it is possible to narrow down the target business segments, thereby reducing the workload.

[0096] (Setting challenges based on risks and opportunities) As mentioned above, identifying key issues can be done in two ways: from a top-down approach (where key issues are identified from a list of potential key issues), to a bottom-up approach (where key issues are identified from risks and opportunities). The following describes the bottom-up approach.

[0097] This example assumes a top-down approach to extract key issues, followed by a bottom-up approach to define key issues. Figures 33 and 34 are flowcharts illustrating an example of the procedure for defining issues based on risks and opportunities. The end user enters keywords to search for additional risks and opportunities on terminal 2. The control unit 21 of terminal 2 receives the keywords (step S211). The control unit 21 sends the keywords to server 1 (step S212). The control unit 11 of server 1 receives the keywords (step S213). The control unit 11 searches the risk and opportunity master DB 126 (step S214). The control unit 11 sends the search results to terminal 2 (step S215). The control unit 21 of terminal 2 receives and displays the search results (step S216). The end user refers to the displayed search results for risks and opportunities and selects any risks or opportunities they wish to add. If none exist, they perform an add operation. For example, the end user selects the add button. The control unit 21 accepts the operation (step S217). The control unit 21 determines whether the received operation is an addition or not (step S218). If the control unit 21 determines that it is an addition (YES in step S218), it performs the risk / opportunity addition process (step S219) and returns the process to step S217. The processing content of step S219 is the same as shown in Figure 29. If the control unit 21 determines that it is not an addition (NO in step S218), it sends the selection result to server 1 (step S220). The control unit 11 of server 1 receives the selection result (step S221). The control unit 11 stores the risk / opportunity selected by the end user in the additional risk / opportunity DB 12D (step S222). The control unit 11 identifies the issue associated with the risk / opportunity selected by the end user based on the value in the issue ID column of the risk / opportunity master DB 126 and sends it to terminal 2 (step S223). The issue to be sent may be an important issue already selected by the end user or other issues registered in the issue master DB 125. The control unit 21 of terminal 2 receives and displays an important issue (step S224).

[0098] The process transitions to Figure 34. The end user refers to the displayed critical issues and selects a critical issue to associate with the added risk / opportunity. If the end user determines that there is no suitable critical issue, they perform an additional operation. The control unit 21 accepts the operation (step S225). The control unit 21 determines whether the accepted operation is an additional operation (step S226). If the control unit 21 determines that the accepted operation is an additional operation (YES in step S226), it performs the issue addition process (step S227) and returns the process to step S225. If the control unit 21 determines that the accepted operation is not an additional operation (NO in step S226), it sends the critical issue selected by the end user to server 1 (step S228). The control unit 11 of server 1 receives the critical issue (step S229). The control unit 11 stores the correspondence between the critical issue and the risk / opportunity in the risk / opportunity DB 12C (step S230). The control unit 11 sends a completion notification to terminal 2 (step S231). The control unit 21 of terminal 2 receives a completion notification (step S232). The control unit 21 displays the completion notification (step S233) and terminates the process.

[0099] Figure 35 is a flowchart illustrating an example of the procedure for adding a task. The control unit 21 of terminal 2 sends a request to add a task to server 1 (step S241). The control unit 11 of server 1 receives the request to add a task (step S242). The control unit 11 sends an input screen to terminal 2 (step S243). The control unit 21 of terminal 2 receives the input screen (step S244). The control unit 21 displays the input screen (step S245). The end user enters information about the task to be added (category, task name, target organization, etc.). The control unit 21 accepts the input (step S246). The control unit 21 sends the information about the received task to server 1 (step S247). The control unit 11 of server 1 receives the task information (step S248). The control unit 11 stores the information about the received task in the additional task DB, which will be described later (step S249). The control unit 11 sends the task sent in step S215 of Figure 33 and the added task to terminal 2 (step S250). The control unit 21 of terminal 2 receives the task (step S251). The control unit 21 displays the task (step S252) and returns the process to the caller. Note that if terminal 2 has the task received in step S216 and retransmission is not necessary, only the added task may be sent in step S250.

[0100] Figure 36 is an explanatory diagram showing an example of an additional issue database. Additional issue database 12H stores issues added by end users. Additional issue database 12H includes issue ID, organization ID, category, issue name, target organization, and range columns. The issue ID column stores the issue ID that identifies the issue. The organization ID column stores the organization ID of the company to which the end user who added the issue belongs. The category column stores the category of the issue. The issue name column stores the name of the issue. The target organization column stores the organization ID of the organization that the issue targets. The organization ID stored in the target organization column may be the same as or different from the organization ID stored in the organization ID column. Also, if there are multiple target organizations, multiple organization IDs may be stored in the target organization column. The range column stores the range of organizations that the issue targets. If subordinate organizations of the organization identified by the organization ID stored in the target organization column are also to be targeted, storing "including subordinates" in the range column eliminates the need to store the organization IDs of the subordinate organizations in the target organization column. The target organization column and range column should be set considering the risks and opportunities that led to the creation of the additional issue.

[0101] An example of identifying critical issues from the bottom up is when a consolidated subsidiary reports that it is handling a chemical substance in its manufacturing process that could cause significant environmental damage if leaked externally. Even if the subsidiary's sales represent a small percentage of the entire corporate group's total sales, if the reputational risk from a leak of the chemical substance is extremely high, the corporate group may consider this a critical issue. Furthermore, depending on the characteristics and uses of the chemical substance, other subsidiaries in different business areas may also be using similar chemical substances. Therefore, this information should be used as a trigger to define risks and opportunities for the entire corporate group. In addition, when calculating the financial impact, financial and non-financial information necessary for the calculation should be collected from multiple subsidiaries and evaluated comprehensively. Identifying critical issues from the bottom up is expected to involve disseminating risk information originating from the field to the entire group. Therefore, the values ​​stored in the target organization column and range column of Additional Issue DB12H should be set after careful consideration.

[0102] Geographical factors also represent important bottom-up challenges, including risks and opportunities. For example, locating a factory in an area with high wind conditions, solar radiation, and geothermal potential allows for the self-sufficiency of all or part of the electricity needed for operations through wind, solar, and geothermal power generation. This configuration reduces electricity procurement costs and the costs of acquiring the environmental value required for decarbonization. On the other hand, locating factories or warehouses in coastal lowlands increases the risk of operational shutdowns and product loss due to floods and storm surges. This is because even typhoons of the same magnitude can cause greater damage than in other regions.

[0103] As described above, bottom-up identification of key issues makes it possible to identify issues that tend to be overlooked in top-down considerations.

[0104] Materiality identified through a top-down approach generally tends to focus on financial importance, i.e., single materiality (financially significant issues), because it starts with evaluations based on external standards and management strategies. On the other hand, materiality identified through a bottom-up approach starts with evaluations based on on-site information from subsidiaries and business locations, making it easier to identify the impact of corporate activities on society and the environment. This approach tends to reflect aspects of impact materiality (other important issues) within double materiality.

[0105] As described above, in this embodiment, the Issue DB12B stores the correspondence between businesses and key issues. The Risk / Opportunity DB12C stores the correspondence between key issues and risks / opportunities. And the Formula DB12E stores the correspondence between risks / opportunities and formulas for calculating the financial impact amount. Therefore, after the four elements of businesses, key issues, risks / opportunities, and formulas have been identified, it is possible to re-examine them from any perspective. For example, one risk / opportunity can be selected, and the key issues associated with it can be extracted. If multiple key issues are extracted, it is possible to consider consolidating the key issues into one. One risk / opportunity can be selected, and the businesses that are ultimately associated with it can be extracted. The importance of the risks / opportunities can be estimated by the number of businesses extracted. One formula can be selected, and the businesses that are ultimately associated with it can be extracted. The importance of collecting the values ​​of the variables used in the formula can be estimated by the number of businesses extracted.

[0106] After identifying key issues, risks / opportunities, and formulas for each business, material issues are identified from among the key issues. Material issues may be the same as key issues, selected from key issues, or a combination or reorganization of multiple key issues.

[0107] After identifying materiality, the end user collects information based on a formula for calculating the financial impact. Server 1 performs the following processes: Server 1 extracts formulas linked to materiality. Based on the variables that make up the extracted formulas, Server 1 identifies the financial and non-financial information to be collected. Based on the relationship between materiality and business, Server 1 organizes the financial and non-financial information to be collected for each business. Based on the values ​​in the JSIC code column of Organization DB121, Server 1 creates correspondence data between businesses and organizations and identifies the organizations from which financial and non-financial information needs to be collected. Server 1 shows the end user the correspondence between the financial and non-financial information to be collected and the organizations. The end user confirms the correspondence, makes changes as necessary, and then instructs Server 1 to collect the information. Server 1 receives the instruction and collects the information. Of the information to be collected, Server 1 collects information from the linked system 40 if it is available from the linked system 40. For information that cannot be collected from the linked system 40, Server 1 requests collection from each organization via email or other means and collects it. Once Server 1 has finished collecting financial and non-financial information, it calculates the financial impact amount using a formula. Server 1 stores the calculated financial impact amount in the memory unit 12, etc., in association with the business and materiality.

[0108] Figure 37 is an explanatory diagram showing an example of an Impact Amount DB. Impact Amount DB12I stores financial impact amounts associated with businesses and material issues. Impact Amount DB12I includes columns for PJID, BizID, Issue ID, Risk / Opportunity ID, and Impact Amount. The PJID column stores the PJID which identifies the project. The BizID column stores the BizID which identifies the business. The Issue ID column stores the Issue ID which identifies the issue. The Risk / Opportunity ID column stores the Risk / Opportunity ID which identifies the risk or opportunity. The Impact Amount column stores the financial impact amount corresponding to the risk or opportunity.

[0109] After calculating the financial impact, the materiality can be restructured by referring again to the financial impact of each key issue identified as material. This is because, if a key issue is judged to be material before calculating its financial impact, and the calculated financial impact is negligible, it may be appropriate to exclude that key issue from the materiality or to integrate it with other key issues to create a materiality issue. Also, if there are many key issues identified as material, it may be considered to narrow them down based on their financial impact. Having many key issues identified as material may be seen as an insufficient examination of materiality, so if there is a reasonable justification for narrowing them down based on the magnitude of their financial impact, then it is considered permissible to do so. For example, if there are five key issues identified as material, but the top three key issues in terms of financial impact account for 90% of the total calculated financial impact, it may be considered to exclude the remaining two key issues from the materiality. In this case, Server 1 aggregates the financial impact of each key issue. Server 1 sends a list of key issues and their corresponding financial impacts to Terminal 2. The end user then reviews the key issues.

[0110] 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.

[0111] 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.

[0112] 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]

[0113] 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:Organization DB 122: Account DB 123: Permission Role DB 124:GHG emissions DB 125: Task Master Database 126: Machine Master Database 127: Formula Master Database 128: Variable Master DB 129: Project DB 12A: Business DB 12B: Assignment DB 12C: Risk and Opportunity Database 12D: Additional Risk Opportunity Database 12E: Formula Database 12F: Additional Formula Database 12G: Additional Variable DB 12H: Additional assignment DB 12I: Impact Amount 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. For each of the multiple businesses conducted by the business organization, evaluation indicators based on financial indicators are calculated for each business segment. From the aforementioned business segments, business segments whose calculated evaluation indicators are above a predetermined threshold are selected as target segments. By using the industry classification code associated with the selected target segment as a search key, and searching the issue master database which stores the association between the industry classification code and the financially significant issues, the financially significant issues for the target segment are obtained. The acquired significant financial issues and the target segments are stored in a memory device in a corresponding manner. An information processing method in which a computer performs the processing.

2. To acquire risks and opportunities corresponding to the aforementioned important financial issues, The formula for calculating the financial impact amount associated with the acquired risks and opportunities is obtained from the formula storage unit. The values ​​of the variables constituting the calculation formula are obtained from financial or non-financial information stored in a memory device. Based on the acquired values, the financial impact amount is calculated using the above calculation formula. The calculated financial impact amount is stored in association with the aforementioned significant financial issues and the aforementioned target segments. The information processing method according to claim 1.

3. The risks and opportunities related to the aforementioned significant financial issues are obtained from a risk and opportunity storage unit that stores the significant financial issues in association with the risks and opportunities. The information processing method according to claim 2.

4. For each of the aforementioned business segments, based on the characteristics of the product or service and geographical factors, other significant issue risks and opportunities not addressed by the aforementioned significant financial issues are identified. We acquire other critical issues that correspond to the aforementioned critical issues risks and opportunities, The other important issues acquired are stored in association with the business segment or the target segment. The information processing method according to any one of claims 1 to 3.

5. Based on the other important issues mentioned above, obtain other formulas from the additional formula database to calculate the financial impact amount. Obtain the values ​​of the variables that make up the other calculation formula, Based on the acquired values, other financial impact amounts are calculated using the aforementioned other calculation formulas. The calculated amounts of other financial impacts are stored in association with the aforementioned other important issues and the aforementioned business segments or target segments. The information processing method according to claim 4.

6. Based on the magnitude of the financial impact amount associated with the aforementioned financially significant issue and the other financial impact amount associated with the aforementioned other significant issue, a predetermined number of the aforementioned financially significant issues or the aforementioned other significant issues are selected. Output the selected financial issues or other important issues. The information processing method according to claim 5.

7. For each of the multiple businesses conducted by the business organization, evaluation indicators based on financial indicators are calculated for each business segment. From the aforementioned business segments, business segments whose calculated evaluation indicators are above a predetermined threshold are selected as target segments. By using the industry classification code associated with the target segment as a search key, and searching a master database of issues that stores the association between the industry classification code and significant financial issues, the significant financial issues for the target segment are obtained. The acquired significant financial issues and the target segments are stored in a memory device in a corresponding manner. An information processing program that instructs a computer to perform a task.

8. An information processing device equipped with a control unit, The control unit, For each of the multiple businesses conducted by the business organization, evaluation indicators based on financial indicators are calculated for each business segment. From the aforementioned business segments, business segments whose calculated evaluation indicators are above a predetermined threshold are selected as target segments. By using the industry classification code associated with the target segment as a search key, and searching a master database of issues that stores the association between the industry classification code and significant financial issues, the significant financial issues for the target segment are obtained. The acquired significant financial issues and the target segments are stored in a memory device in a corresponding manner. An information processing device that performs processing.

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