JP7518540B2 - Information processing device - Google Patents

Description

The present invention relates to an information processing device.

Patent Document 1 describes determining the amount of emissions of environmental load factors such as carbon dioxide related to power generation.

JP 2006-004080 A

However, it takes a lot of time and effort for a business operator to calculate the environmental impact factors related to the equipment they own.

The present invention has been made in view of the above background, and has an object to provide a technique that enables easy calculation of the amount of emission of environmental load factors.

The main invention of the present invention for solving the above problem is an information processing device comprising: an accounting data storage unit for storing accounting data; a coefficient storage unit for storing an emission coefficient of an environmental load substance for each item related to assets or expenses; and an emission calculation unit for calculating an emission amount of the environmental load substance based on the accounting data and the emission coefficient.

Other problems and solutions disclosed in this application will be made clear in the section on preferred embodiments of the invention and the drawings.

According to the present invention, the amount of emissions of environmental load factors can be easily calculated.

FIG. 2 is a diagram illustrating an example of a hardware configuration of an information processing device 1. FIG. 2 is a diagram illustrating an example of a software configuration of the information processing device 1. 2 is a diagram illustrating the operation of the information processing device 1 of the present embodiment. FIG.

<Summary of the Invention>
The present invention will be described below with reference to the preferred embodiments thereof.
[Item 1]
an accounting data storage unit that stores accounting data;
A coefficient storage unit that stores an emission coefficient of an environmental load substance for each item related to assets or expenses;
an emission calculation unit that calculates an emission amount of the environmental load substance based on the accounting data and the emission coefficient;
An information processing device comprising:
[Item 2]
Item 1. An information processing device according to item 1,
The accounting data is fixed asset ledger data;
An information processing device comprising:
[Item 3]
Item 2. The information processing device according to item 2,
the emission calculation unit extracts data on the assets corresponding to capital goods from the fixed asset ledger data, and calculates the emission amount based on the extracted data and the emission coefficient;
An information processing device comprising:
[Item 4]
Item 2 or 3, the information processing device,
the emission calculation unit extracts data on the assets corresponding to leased assets from the fixed asset ledger data, and calculates the emission amount based on the extracted data and the emission coefficient;
An information processing device comprising:
[Item 5]
5. The information processing device according to any one of claims 2 to 4,
The fixed asset ledger data stores information for identifying the asset and a value of the asset in association with each other,
the emission calculation unit calculates, for each of the assets, the emission amount for each of the assets by multiplying the value corresponding to the asset by the coefficient;
An information processing device comprising:
[Item 6]
6. The information processing device according to any one of claims 1 to 5,
providing an environmental value purchasing unit that purchases an environmental value according to the calculated amount of emission;
An information processing device comprising:

An information processing device 1 according to an embodiment of the present invention will be described below. The information processing device 1 of this embodiment is intended to calculate the amount of carbon dioxide (CO2) emissions related to fixed assets acquired by a business operator. The information processing device 1 calculates all upstream (cradle-to-gate) emissions of the assets. Note that this is not limited to carbon dioxide, but also includes methane (CH4), nitrous oxide (N20),
Greenhouse gases such as fluorocarbons, other nitrogen oxides (NOx), sulfides (S
The present invention can be widely applied to environmentally hazardous substances such as toluene, ...
<Hardware Configuration>
FIG. 1 is a diagram showing an example of a hardware configuration of an information processing device 1. The information processing device 1 may be a general-purpose computer such as a workstation or a personal computer, or may be logically realized by cloud computing. The illustrated configuration is an example, and the information processing device 1 may have other configurations. The information processing device 1 includes a CPU 201, a memory 202, a storage device 203, a communication interface 204, an input device 205, and an output device 206. The storage device 203 is, for example, a hard disk drive, a solid state drive, or a flash memory that stores various data and programs. The communication interface 204 is an interface for connecting to a communication network (not shown), and is, for example, an adapter for connecting to Ethernet (registered trademark), a modem for connecting to a public telephone line network, a wireless communication device for wireless communication, a USB (Universal Serial Bus) connector or an RS232C connector for serial communication, etc.
The input device 205 is for inputting data and is, for example, a keyboard, a mouse, a touch panel, a button, a microphone, etc. The output device 206 is for outputting data and is, for example, a display, a printer, a speaker, etc.

<Software configuration>
2 is a diagram showing an example of the software configuration of the information processing device 1. The information processing device 1 includes an accounting data acquisition unit 211, an emission amount calculation unit 212, an environmental value purchase unit 213, a fixed asset ledger storage unit 231, a category setting information storage unit 232, and an emission coefficient storage unit 233.

The accounting data acquisition unit 211 acquires accounting data. The accounting data acquisition unit 211 can acquire accounting data, for example, by accessing an external accounting system (not shown).
In this embodiment, the accounting data acquisition unit 211 acquires data on fixed assets managed in a fixed asset ledger (hereinafter referred to as fixed asset ledger data) among the accounting data. The accounting data acquisition unit 211 stores the acquired fixed asset ledger data in the fixed asset ledger storage unit 23.
You can register at 1.

The fixed asset ledger storage unit 231 stores fixed asset ledger data for each asset. The fixed asset ledger data may include a fixed asset number for identifying the asset, an asset name, an asset classification, an acquisition date of the asset, the number of assets, a useful life, a depreciation method, a depreciation rate or a depreciation amount, and a current book value of the asset.

The category setting information storage unit 232 sets the category of the asset managed as fixed asset ledger data. The category setting information storage unit 232 stores the category in association with the asset class and the asset name. In this embodiment, the category is assumed to be a category defined in the Scope 3 standard of the Greenhouse Gas (GHG) Protocol. Note that the category setting information storage unit 232 can also set the category in association with only the asset class or the asset name. The category setting information storage unit 232 may also set the category in association with a specific fixed asset number.

The emission coefficient storage unit 233 stores coefficients for calculating emission amounts.
33 stores the emission coefficient in association with the asset class and the asset name.
It is assumed that the emission coefficients defined in the protocol are stored. The emission coefficient storage unit 233 can also set emission coefficients in association with only asset classes or asset names. The emission coefficient storage unit 233 may also set emission coefficients in association with specific fixed asset numbers.

The emission calculation unit 212 calculates the emission amount of the environmental load substance based on the fixed asset ledger data and the emission coefficient. The emission calculation unit 212 can calculate the emission amount of the environmental load substance for each category corresponding to the asset name and asset classification in the fixed asset ledger data. In this embodiment, the emission calculation unit 212 calculates the emission amount for assets corresponding to capital goods (category 2) and leased assets (category 8) specified in Scope 3 of the GHG Protocol.
Specifically, the emission calculation unit 212 can calculate the emission amount by extracting fixed asset data corresponding to capital goods (category 2) and leased assets (category 8) and multiplying the emission coefficient corresponding to the asset name and asset classification of the extracted fixed asset data by the book price. Note that the emission calculation unit 212 can only include assets acquired in the current fiscal year in its calculations.

The environmental value purchasing unit 213 purchases an environmental value for offsetting the emission amount of the environmental load substance. The environmental value purchasing unit 213 can access an external server (not shown) and purchase an environmental value such as J-Credit.
Environmental value can be purchased to offset the emissions related to fixed assets calculated in 2.

<Operation>
FIG. 3 is a diagram illustrating the operation of the information processing device 1 of the present embodiment.

The emission calculation unit 212 extracts fixed asset ledger data whose acquisition date falls within the relevant fiscal year from the fixed asset ledger storage unit 231 (S301), identifies the asset class and asset name corresponding to the capital goods category from the type setting information storage unit 232, acquires from the extracted fixed asset ledger data that corresponds to the identified asset class and asset name (S302), acquires an emission coefficient corresponding to the asset class and asset name from the emission coefficient storage unit 233, and calculates the acquired emission coefficient as follows:
The amount of emissions relating to the asset can be calculated by multiplying the book value of the acquired fixed asset ledger data (S303).

The emission calculation unit 212 identifies the asset class and asset name corresponding to the category of the leased asset from the classification setting information storage unit 232, acquires the fixed asset ledger data extracted in S301 that corresponds to the identified asset class and asset name (S304), acquires the emission coefficient corresponding to the asset class and asset name from the emission coefficient storage unit 233, and converts the acquired emission coefficient into the
The amount of emissions relating to the asset can be calculated by multiplying the amount of emissions by the book value of the fixed asset ledger data acquired in 304 (S305).

The emission calculation unit 212 sums up the emission amounts calculated as described above (S30
6) and outputs the emission amount (S307). Note that at least one of the emission amount for each category and the total value can be output.

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

Although the present embodiment has been described above, the above embodiment is intended to facilitate understanding of the present invention, and is not intended to limit the present invention. The present invention may be modified or improved without departing from the spirit of the present invention, and equivalents thereof are also included in the present invention.

For example, in this embodiment, the amount of emissions of environmentally hazardous substances related to fixed assets is calculated based on fixed asset ledger data, but the amount of emissions of environmentally hazardous substances can be calculated using not only fixed asset ledger data but also general accounting data in general. The accounting data may be, for example, data managed by an accounting package software or an accounting cloud service, or may be data managed by, for example, an accountant of a business using spreadsheet software or the like.

In this embodiment, Scope 3 (value chain of business operators) of the GHG Protocol
In the above, the emissions of environmentally hazardous substances related to fixed assets are calculated based on the fixed asset ledger data corresponding to capital goods (category 2) and leased assets (category 8) related to the above, but this is not limiting, and it is also possible to calculate the emissions related to Scope 1 and Scope 2 of the GHG Protocol. In addition, for Scope 3, it is also possible to calculate the emissions of categories other than Categories 2 and 8.

==About GHG Protocol Scope 1==
The amount of emissions related to the direct emission of environmentally hazardous substances by a business operator can be calculated based on accounting data. For example, if invoice data includes detailed data on the purchase of fossil fuels, or if receipt data or accounting data (transportation expenses, etc.) includes items related to the purchase of fossil fuels such as gasoline, the amount of emissions of environmentally hazardous substances can be calculated by multiplying the amount of fossil fuels purchased or paid for (for example, the amount may be calculated by dividing the amount of purchase or payment by a unit price set in advance) by an emission coefficient. The emission coefficient is:
It is possible to set in advance for each type of fossil fuel or for each product name, and it is also possible to set a default emission coefficient to be used for products for which no preset setting is made. Also, when invoice data, journal entry data, etc. include payments to a sales company (which can be managed in advance as a master in the information processing device 1) that sells a specific fossil fuel, it is also possible to calculate the amount of emissions of environmental load substances by multiplying the product sold by the sales company by the emission coefficient. In this case, an emission coefficient can be set in advance for each sales company.

About the GHG Protocol Scope 2
The emission amount related to the electricity used by the business operator can be calculated based on the accounting data. For example, if the invoice data includes the item of the electricity charge, or if the receipt data or the accounting data (utility charges, etc.) includes the item related to the payment of the electricity charge, the amount of emission of the environmental load substance related to the use of the electricity can be calculated by estimating the amount of electricity used (kWh) from the electricity charge when the amount of electricity used cannot be obtained from the accounting data, and multiplying the amount of electricity used by the emission factor. The emission factor may be provided by the electric power company, or the emission factor may be independently managed as a master for each source of electricity. In addition, the emission factor may be managed for each specific seller set in advance, and if accounting data (invoice data, accounting data, etc.) related to purchases from a specific seller exists, the emission amount may be calculated by multiplying the amount of purchases from the seller by the emission factor.

About the GHG Protocol Scope 3
For Scope 3 categories, emissions can be calculated as follows:

<Category 1: Purchased products and services>
Category 1 is emissions related to goods and services purchased by businesses. The emission coefficient for each product or service can be managed in advance in a database. If transaction details data or journal entry data related to goods and services managed in a database for Category 1 can be obtained from accounting data such as invoice data, emissions can be calculated by multiplying the purchase amount of the goods or services related to the details or journal entry by the corresponding emission coefficient managed in the database.

<Category 2: Capital materials>
As described in this embodiment, for category 2, emissions can be calculated by multiplying the difference (increase) from the previous year of fixed assets in the fixed asset ledger by the emission coefficient corresponding to the asset.

<Category 4: Transportation and distribution (upstream)>
Category 4 is activities related to upstream transportation and distribution, and corresponds to activities such as logistics related to procurement. When accounting data such as invoices and receipts includes an item where the payment recipient is a transportation/delivery company (this can be distinguished from category 9 by managing in master data whether each company is responsible for logistics that falls under category 4 or category 9), emissions can be calculated by multiplying the weight of the transported goods or the transport distance included in the item by an emission factor. Emission factors can be managed for each transportation/delivery company.

<Category 5: Waste>
Category 5 is activities related to waste disposal, etc. When accounting data such as invoices and receipts includes an item where the payment destination is a specified waste disposal company, emissions can be calculated by multiplying the amount or value of waste included in that item by an emission coefficient. The waste disposal company and its emission coefficient can be recorded in the database as master data. The database can also manage whether a waste disposal company falls into category 5 or 12.

<Category 6: Business trip>
Category 6 is business trips of employees of a business entity. Emissions can be calculated by multiplying the distance related to the business trip travel expense data in the accounting data by an emission coefficient (presumably set in advance) for each means of transportation. The distance may be calculated based on the fare for each means of transportation, for example.

<Category 7: Employee commuting>
Category 7 is the commuting of employees of a business. It can be calculated based on commuting expenses data from accounting data. Commuting expenses data includes the means of transportation used for commuting and the distance (for example, 2
(It may be represented by one station.) is included, and the emission amount can be calculated by multiplying the distance by the emission coefficient (which is assumed to be preset) for each transportation mode.

<Category 8: Leased assets (upstream)>
As explained in this embodiment, for category 8, emissions can be calculated by multiplying the difference (increase) from the previous year for leased assets in the fixed asset ledger by the emission coefficient corresponding to the asset. For leased assets currently on loan, calculations can be made as category 13 without calculating category 8.

<Category 9: Transportation and distribution (downstream)>
Category 9 is downstream logistics activities, which can include, for example, storage in warehouses and sales at retail points in addition to shipping. When accounting data such as invoices and receipts includes an item where the payment destination is a specified transport/delivery company, emissions can be calculated by multiplying the weight of the transported goods or the transport distance included in that item by an emission factor.
The transport and delivery companies can be recorded in the database together with the emission coefficient as a master. The master can also be configured to manage whether the company falls under category 4 or 9.
<Category 10: Transportation and distribution>
Category 10 is the processing of sold products. When accounting data such as invoices and receipts includes an item where payment is made to a designated processing contractor, emissions can be calculated by multiplying the number of products and amount included in that item by the emission coefficient for that contractor.

<Category 11: Use of sold products>
Category 11 is the use of sold products. Among the accounting data, sales items and numbers are extracted from the sales ledger, and emissions related to Category 11 can be calculated by multiplying them by the emission coefficient for each item (which can be managed in a database).

<Category 12: Disposal of sold products>
Category 12 is the disposal of sold products. When accounting data such as invoices and receipts includes an item where the payment destination is a specified waste disposal company, the amount of emissions can be calculated by multiplying the amount or value of waste included in that item by an emission factor. The waste disposal company and its emission factor can be recorded in the database as master data. The database can also manage whether the waste disposal company falls into category 5 or 12.

<Category 13: Leased assets (downstream)>
Category 13 is downstream leased assets, such as leased assets rented to other companies. For leased assets in the fixed asset ledger that are currently being rented out, emissions can be calculated by multiplying the difference (increase) from the previous fiscal year by the emission factor corresponding to the asset.

<Category 15: Franchise>
Category 15 is activities related to franchisees that fall under Scope 1 and 2. It is possible to identify franchisees from the securities held by the investees included in the accounting data, and calculate the Scope 1 and 2 emissions for those franchisees.

211 Accounting data acquisition unit 212 Emission amount calculation unit 213 Environmental value purchase unit 231 Fixed asset ledger storage unit 232 Type setting information storage unit 233 Emission coefficient storage unit

Claims (7)

an acquisition unit that acquires accounting data that associates information identifying an asset with a price of the asset;
a coefficient storage unit that stores, for each of the assets, an emission coefficient for calculating an indirect emission amount of an environmental load substance related to the asset;
an emission calculation unit that calculates the emission amount for each of the assets by multiplying the price corresponding to the asset by the emission coefficient;
An information processing device comprising: 2. The information processing device according to claim 1,
The accounting data is fixed asset ledger data that associates information identifying fixed assets with prices of the fixed assets;
An information processing device comprising: 2. The information processing device according to claim 1,
the emission calculation unit extracts data on the assets corresponding to capital goods from the accounting data, and calculates the emission based on the extracted data and the emission coefficient;
An information processing device comprising: 2. The information processing device according to claim 1,
the emission calculation unit extracts data of the assets corresponding to the leased assets from the accounting data, and calculates the emission based on the extracted data and the emission coefficient;
An information processing device comprising: 2. The information processing device according to claim 1,
providing an environmental value purchasing unit that purchases an environmental value according to the calculated amount of emission;
An information processing device comprising: obtaining accounting data correlating information identifying an asset and a price of the asset;
storing, for each of the assets, an emission coefficient for calculating an indirect emission amount of an environmental load substance related to the asset;
calculating, for each of the assets, the amount of emissions for each of the assets by multiplying the price corresponding to the asset by the emission coefficient;
An information processing method characterized by being executed by a computer. obtaining accounting data correlating information identifying an asset and a price of the asset;
storing, for each of the assets, an emission coefficient for calculating an indirect emission amount of an environmental load substance related to the asset;
calculating, for each of the assets, the amount of emissions for each of the assets by multiplying the price corresponding to the asset by the emission coefficient;
A program for causing a computer to execute the following.

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