JP7588352B2 - Management device, management method, and management program - Google Patents

Description

This disclosure relates to a management device, a management method, and a management program for managing data related to financial statements.

Financial statement output devices that create financial statements have been known for some time (for example, Patent Document 1).

JP 2006-155214 A

A management device according to one embodiment of the present disclosure is a management device for managing financial statement data, which is data related to financial statements, and includes a management unit that associates and manages first data indicating journal entries included in the financial statements and second data indicating the impact of the journal entries on the organization's finances.

The impact may also include at least one of the risks and opportunities for the accounting entry.

The second data associated with the first data may also be set according to the account category of the journal entry in the first data.

The system may further include an operation unit that receives input from a user regarding the first data and the second data, and a data generation unit that generates the financial statement data based on the input.

The device may further include a selection unit that accepts a selection of the first data from the user, and a display unit that displays the second data associated with the selected first data.

A management method according to another embodiment of the present disclosure is a management method for managing financial statement data, which is data related to financial statements, and includes a step of managing first data indicating journal entries included in the financial statements in association with second data indicating the impact of the journal entries on the organization's finances.

In addition, a management program according to another embodiment of the present disclosure causes a computer to execute the management method.

FIG. 1 is a block diagram showing a configuration of a management system according to an embodiment. FIG. 13 is a conceptual diagram showing an example of an effect management DB according to the embodiment. FIG. 13 is a conceptual diagram showing an example of an effect management DB according to the embodiment. FIG. 4 is a diagram showing an example of a display screen of financial statement data according to the embodiment. 4 is a flowchart showing the operation of the management and creation system according to the embodiment. 4 is a flowchart showing the operation of the management and creation system according to the embodiment. 10 is a flowchart showing the operation of a management and creation system according to a modified example. FIG. 13 is a conceptual diagram showing an example of detailed data according to a modified example. FIG. 13 is a diagram showing another example of the display screen of financial statement data according to the embodiment. FIG. 13 is a diagram showing another example of the display screen of financial statement data according to the embodiment.

Embodiments of the present disclosure will now be described in detail with reference to the accompanying drawings. The following description of the preferred embodiments is merely exemplary in nature and is not intended to limit the present invention, its applications, or its uses.

The management device, management method, and management program disclosed herein are realized as part or all of the management system according to this embodiment.

(Embodiment)
Fig. 1 is a block diagram showing the configuration of a management system according to an embodiment. As shown in Fig. 1, the management system includes a server device 1. The server device 1 is configured to be able to communicate with an operation terminal 2 via a communication network N.

The operation terminal 2 (reception unit) is a PC, a smartphone, or the like, and is a terminal operated by a user (an employee or a user of an organization, etc.). The operation terminal 2 comprises a display unit 21 and an operation unit 22. The display unit 21 is composed of a monitor or the like, and displays images to the user in response to instructions from the control unit of the operation terminal 2. The operation unit 22 is composed of input devices such as a keyboard and a mouse, and accepts operations from the user. In addition, a management program is pre-installed in the memory unit of the operation terminal 2. The control unit of the operation terminal 2 operates each unit of the operation terminal 2 in accordance with the management program.

The operation terminal 2 transmits information indicating the operation input received from the user via the operation unit 22 to the server device 1. The operation terminal 2 also displays various information transmitted from the server device 1 on the display unit 21.

(Configuration of Server Device 1)
As shown in FIG. 1, the server device 1 includes a communication unit 11, a storage unit 12, and a control unit 13.

The communication unit 11 is composed of, for example, an electrical circuit, and communicates with the operation terminal 2 via the communication network N.

The storage unit 12 is a storage medium configured with a ROM (Read Only Memory), a RAM (Random Access Memory), a HDD (Hard Disk Drive), a SSD (Solid State Drive), etc. The storage unit 12 stores various programs executed by the control unit 13.

In addition, various databases are configured in the memory unit 12. Specifically, the memory unit 12 stores a financial statement DB (not shown) and an impact management DB.

The financial statement DB stores data (standard financial statement data) showing the financial statements of an organization (such as a company). Financial statements include, for example, a balance sheet (BS), profit and loss statement (PL), and cash flow statement. In these financial statements, the details of transactions carried out by the organization are recorded as journal entries. These journal entries include the account items and amounts of the transactions. The financial statement DB also contains data showing financial statements for each fiscal year, such as the previous fiscal year and the current fiscal year. The financial statement DB is received in advance from the user.

In this embodiment, the data representing the financial statements is stored in the memory unit 12, but in other embodiments, the data may be stored in a memory unit or storage device of another system. In this case, the server device 1 may acquire the data via the communication unit 11 or an input/output device, etc., and store it in the memory unit 12. The server device 1 may also link (associate) the impact management DB with the data representing the financial statements stored in the memory unit or storage device of another system, and acquire each piece of data after the linking and store it in the memory unit 12.

Figures 2 and 3 show conceptual diagrams of an impact management DB according to an embodiment. Note that Figure 3 shows an example of details of a portion (risks and opportunities) of the impact management DB in Figure 2. In this embodiment, the impact on the organization's finances is described as indicating the impact of climate change on the organization's finances.

The impact management DB is a database that contains various data showing the impact on financial statements. The impact management DB associates data showing the "type", "category", "content", "financial statement name", "account title name" and "amount" for each "classification" of the impact of climate change on the organization's finances (hereinafter sometimes simply referred to as "impact"). The "classification", "type", "category" and "content" in the impact management DB may be set in accordance with various initiatives and standards such as the Task Force on Climate-related Financial Disclosures (TCFD), Taskforce on Nature-related Financial Disclosures (TNFD), and GHG (Greenhouse Gas) protocols such as the Science Based Target Initiative (SBTi).

The "impact" on financial statements refers to the financial impact of climate change after collecting and analyzing information on global conditions and future predictions. In this embodiment, the "impact" is "classified" as being due to either a "risk" or an "opportunity." "Risk" refers to the risk (financial impact) caused by climate change, and "opportunity" refers to opportunities for management reform, business improvement, etc., due to climate change. In other words, "risk" refers to the primarily negative impact on an organization's finances due to climate change, and "opportunity" refers to the primarily positive impact on an organization's finances due to climate change.

"Type" is data that indicates the type of "classification." In this embodiment, "risk" has the types "transition risk" and "physical risk." "Transition risk" refers to the risk of the transition to a low-carbon society, and "physical risk" refers to the physical risk caused by climate change. Additionally, "opportunity" only has "opportunity" as a type.

"Category" is data that indicates a category as a subdivision of "Type." In this embodiment, "Transition Risk" has the categories of "Law and Policy," "Technology," "Market," and "Reputation." "Law and Policy" refers to risks due to policies and legal regulations regarding climate change. "Technology" refers to risks in technology, such as the replacement of existing products with low-carbon technologies and failure to invest in new technologies. "Market" refers to risks in the market, such as changes in consumer behavior in response to climate change and rising raw material costs. "Reputation" refers to risks in reputation, such as criticism of specific industries in response to climate change and changes in consumer choices.

"Physical risks" are divided into "acute" and "chronic" categories. "Acute" refers to risks caused by acute climate change, such as abnormal weather caused by cyclones and floods. "Chronic" refers to risks caused by chronic climate change, such as rising average temperatures and sea levels.

"Opportunities" are classified into three types: "resource efficiency," "energy sources," "products and services," "markets," and "resilience." "Resource efficiency" refers to opportunities arising from resource efficiency, such as more efficient transportation, more efficient manufacturing processes, and greater use of recycling. "Energy sources" refers to opportunities related to energy sources, such as the use of low-carbon energy sources and new technologies. "Products and services" refers to opportunities related to products and services, such as the development of low-carbon goods and services and the development of products that adapt to climate change. "Markets" refers to market opportunities, such as access to new markets due to climate change. "Resilience" refers to opportunities related to resilience, such as the promotion of renewable energy programs and energy conservation measures.

"Content" is data that indicates the specific content of the impacts caused by climate change. For example, as shown in Figure 3, "increase in GHG emissions" and "mandatory reporting of emissions" are examples of impact content associated with the category "laws and policies." Additionally, "use of more efficient means of transportation (modal shift)" and "use of recycling" are examples of impact content associated with the category "technology." In this way, "content" is associated with a category according to its content.

"Financial statement name", "account item" and "amount" respectively indicate the financial statement name, account item name and amount that are the subject of the impact of "content". Note that "financial statement name" and "account item name" in the impact management DB correspond to the first data and indicate data generally used in financial statements. Meanwhile, data that affects financial statements due to climate change, such as "classification", "type", "category", "content" and "amount", correspond to the second data. Here, "amount" is not the amount shown in general financial statements, but the amount indicating the impact on each account item due to climate change, particularly the event shown in the above "content". Therefore, in this embodiment, "impact" (the impact of climate change on financial statements) is specifically indicated in the "amount" for the data indicating each financial statement.

The control unit 13 is configured, for example, by a microcomputer including a CPU (Central Processing Unit) and a semiconductor memory. The control unit 13 controls each part of the server device 1 by executing programs stored in the memory unit 12.

The control unit 13 also includes a database update unit 131, a data generation unit 132, and a display processing unit 133.

The database update unit 131 updates the impact management DB based on the data received from the operation terminal 2. Specifically, the operation terminal 2 receives input from the user via the operation unit 22 regarding information regarding the impact on financial statements for each "content" in the impact management DB. The operation terminal 2 receives input from the user of, for example, the affected "financial statement name," "account item name," and "amount" for "GHG emission information." The database update unit 131 updates the data regarding the "financial statement name," "account item name," and "amount" in the impact management DB based on the data input by the operation terminal 2.

The data generation unit 132 generates financial statement data DT1 by referencing the financial statement DB and the impact management DB.

Figure 4 is a diagram showing an example of a display screen of financial statement data according to the embodiment. The display screen of Figure 4 is displayed on the display unit 21 of the operation terminal 2 in response to a user's operation performed on the operation unit 22. Specifically, the display screen of Figure 4 includes a header Sc1 in the upper area, a sidebar Sc2 in the lower left area, and a data display area Sc3 in the lower right area. The header Sc1 displays tabs A1 to A6 that are selected when performing various processes on the data displayed in the data display area Sc3. The sidebar Sc2 displays tabs B11 to B15, B21 to B23, B31 to B36, B41 to B48, B51, and B61 for selecting data to be displayed in the data display area Sc3. In the data display area Sc3, various data are displayed in response to the selection of tabs A1 to A6 and tabs B11 to B15, B21 to B23, B31 to B36, B41 to B48, B51, and B61.

For example, when the tab A1 (material) is selected on the display screen of FIG. 4, the data display area Sc3 displays the user manual for this management system, guidelines and regulations for various initiatives and standards (TCFD, etc.), basic data for the organization (detailed information on monetary capital and human capital), etc. When the tab A2 (data aggregation) is selected, the data display area Sc3 displays various data stored in the memory unit 12 of the server device 1 in an arbitrary format. When the tab A3 (interface) is selected, the layout of the data displayed in the data display area Sc3 is changed. When the tab A4 (graph) is selected, the data displayed in the data display area Sc3 is displayed as a graph. When the tab A5 (print) is selected, the data displayed in the data display area Sc3 is printed. When the tab A6 (file save) is selected, a desired file different from the material of the tab A1 is read, and the data displayed in the data display area Sc3 is saved (for example, stored in the memory unit 12).

Furthermore, tabs B11 to B15 are tabs that are selected when viewing various information about the organization's ESG (Environment, Social, Governance). Specifically, when tab B11 (Environment) is selected, various information about the organization's environment is displayed in the data display area Sc3 from among the information about the organization's ESG. When tab B12 (Social) is selected, various information about the organization's society is displayed in the data display area Sc3 from among the information about the organization's ESG. When tab B13 (Governance) is selected, various information about the organization's governance is displayed in the data display area Sc3 from among the information about the organization's ESG. When tab B14 (ESG Key Indicator) is selected, the main information about the organization's ESG is displayed as the main indicator in the data display area Sc3. The main indicator may be information that is predetermined based on various initiatives, industry, etc., or information that is arbitrarily selected by the user. When tab B14 (Disclosure) is selected, various information about the organization's ESG is displayed in the data display area Sc3 in a format suitable for disclosing information outside the organization.

Furthermore, tabs B21 to B23 are tabs that are selected when viewing various information about the organization's financial statements. Specifically, when tab B21 (Financial Overall) is selected, various information about the organization's financial statements, particularly the balance sheet, income statement, cash flow statement, etc., is displayed in the data display area Sc3. When tab B22 (Financial Key Indicator) is selected, the main indicators, which are the main information about the organization's financial statements, are displayed in the data display area Sc3. When tab B23 (Enterprise Value) is selected, various information about the organization's value (such as enterprise value) is displayed in the data display area Sc3.

Furthermore, tabs B31 to B36 are tabs that are selected when viewing various information about the organization in the TCFD. Specifically, when tab B31 (Governance) is selected, various information about the organization's governance in the TCFD is displayed in the data display area Sc3. When tab B32 (Strategy) is selected, various information about the organization's strategy in the TCFD is displayed in the data display area Sc3. When tab B33 (Risk Management) is selected, various information about the organization's risk management in the TCFD is displayed in the data display area Sc3. When tab B34 (Indicators and Goals) is selected, various information about the organization's indicators and goals in the TCFD is displayed in the data display area Sc3. When tab B35 (Disclosure) is selected, various information about the organization's TCFD is displayed in the data display area Sc3 in a format suitable for disclosure outside the organization. When tab B36 (financial impact) is selected, various information showing the impact on the financial statements in TCFD (including financial statement data DT1 (described in detail below)) is displayed in the data display area Sc3.

Furthermore, tabs B41 to B48 are tabs that are selected when viewing various information about the organization in TNFD. Specifically, when tab B41 (Governance) is selected, various information about the governance of the organization in TNFD is displayed in the data display area Sc3. When tab B42 (Strategy) is selected, various information about the strategy of the organization in TNFD is displayed in the data display area Sc3. When tab B43 (Risk Management) is selected, various information about the risk management of the organization in TNFD is displayed in the data display area Sc3. When tab B44 (Indicators and Targets) is selected, various information about the indicators and targets of the organization in TNFD is displayed in the data display area Sc3. When tab B45 (Water/Biodiversity) is selected, various information about water/biodiversity in TNFD is displayed in the data display area Sc3. When tab B46 (Industrial Waste) is selected, various information about industrial waste in TNFD is displayed in the data display area Sc3. When tab B47 (Leap approach) is selected, various information about the LEAP approach (nature-related risk and assessment approach) in TNFD is displayed in the data display area Sc3. When tab B48 (Disclosure) is selected, various information about the organization's TNFD is displayed in the data display area Sc3 in a format suitable for disclosure outside the organization.

In addition, when tab B51 (Disclosure) is selected, various information regarding general requirements for the disclosure of sustainability-related financial information (IFRS S1) and climate-related disclosures (IFRS S2) is displayed in the data display area Sc3.

In addition, when tab B61 (integrated report) is selected, various information related to the integrated report is displayed in the data display area Sc3.

Note that tabs B11 to B61 in sidebar Sc2 are examples of display menus for each item, and further menus may be added to each item. For example, general requirements (IFRS S1) and climate-related disclosures (IFRS S2) may be added before tab B51 (Disclosure), and various related information may be displayed for each.

As described above, by operating the display screen of FIG. 4, various information of the organization related to climate change and sustainability can be easily displayed overall. Also, as shown in FIG. 4, in this management system, various information is displayed in a mutually linked manner, so that the acquisition and processing of information can be made more efficient. For example, data related to environment, society, and governance (ESG) may be used as data used for impacts based on TCFD. Also, ESG data may be obtained by calculation using the relationship between indicators of life cycle assessment (LCA) from greenhouse gas (GHG) data previously acquired regarding climate change. For example, in the case of an LCA for one object (material, part, product, etc.) or act (processing, provision of services, etc.), if the impact on climate change is the amount of GHG emissions and the impact on air pollution is the amount of emissions of air pollutants such as NOx and SOx, the amount of emissions of air pollutants may be calculated based on the above LCA from the previously acquired GHG emissions. The LCA may be stored in the impact management DB, or may be stored in another relational database constructed for each risk or opportunity.

When tab B36 (financial impact) is selected, financial statement data DT1 is displayed in data display area Sc3 (see FIG. 4). In financial statement data DT1, each "account item" (electronic debt section, accounts payable, etc.) is associated with the previous fiscal year's financial statement, the current fiscal year's financial statement, the TCFD adjustment amount, and amounts in the TCFD financial statement. The amounts in the previous fiscal year's financial statement and the current fiscal year's financial statement in FIG. 4 are generated by a known method with reference to the financial statement DB in memory unit 12.

Each amount in the TCFD adjustment amount in FIG. 4 is generated by referring to the impact management DB of the storage unit 12. Specifically, the data generation unit 132 reads out the impact management DB and extracts the "amount" (second data) associated with each "account item" (first data) of the corresponding "financial statement name" (balance sheet in FIG. 4). The data generation unit 132 sums up the "amount" corresponding to the same "account item" for each extracted "amount". The data generation unit 132 associates the summed "amount" with the account item in the TCFD adjustment amount. For example, in FIG. 3, the same account item "cash and deposits" is associated with "increase in GHG emissions", "strengthening of emission reporting obligations", and "use of recycling", so the data generation unit 132 sums up "▲500", "▲50", "60", and so on associated with the data. Then, the data generation unit 132 associates the summed amount with "cash and deposits" of the TCFD adjustment amount in FIG. 4. Note that the combined amount of "Cash and deposits" in Figure 3 does not match the "Amount" associated with the account item "Cash and deposits" in Figure 4. This is because some of the data associated with "Cash and deposits" is omitted in Figure 3.

Each amount in the TCFD financial statements in Figure 4 is calculated by adding (or subtracting) the amount of the corresponding account item in the TCFD adjustment amount from the amount in the financial statements for the current fiscal year.

The display processing unit 133 performs display processing of the display unit 21 in response to an operation on the operation unit 22 of the operation terminal 2. For example, when the operation unit 22 receives an update operation of the impact management DB from a user, the display processing unit 133 reads data indicating the "contents" associated with the impact management DB of the storage unit 12 and causes the display unit 21 to display a list of the "contents." In addition, when the operation unit 22 receives an operation to display financial statement data DT1 from a user, the display processing unit 133 causes the display unit 21 to display the financial statement data DT1 generated by the data generation unit 132.

(Regarding the operation of the management system)
5 and 6 are flowcharts showing the operation of the management creation system according to the embodiment. Specifically, Fig. 5 shows the operation of the management system when updating the impact management DB, and Fig. 6 shows the operation of the management system when displaying financial statement data.

First, referring to Figure 5, we will explain the operation of the management system when updating the impact management DB.

When the operation unit 22 of the operation terminal 2 receives an operation to update the impact management DB from a user (step S1), it transmits data indicating the operation to the server device 1. When the display processing unit 133 of the server device 1 receives the data, it reads out data indicating the "contents" associated with the impact management DB in the storage unit 12, and displays a list of the "contents" on the display unit 21 (step S2).

The operation terminal 2 accepts the user's selection of the "content" displayed on the display unit 21 (step S3). The operation terminal 2 also accepts data input for the selected "content" (step S4). Specifically, the operation terminal 2 accepts input of the "financial statement name," "account item name," and "amount" for the selected "content." The operation terminal 2 transmits the input data to the server device 1.

The database update unit 131 updates the impact management DB based on the data received from the operation terminal 2 (step S5). The database update unit 131 updates the data related to "financial statement name", "account item name", and "amount" in the impact management DB based on the data input to the operation terminal 2.

Next, referring to Figure 6, we will explain the operation of the management system when displaying financial statement data DT1.

When the operation unit 22 receives a display operation of the financial statement data DT1 from the user (e.g., selecting tab B36 in FIG. 4) (step S11), the display processing unit 133 transmits data indicating the operation to the server device 1. When the data generation unit 132 receives the data, it reads out the financial statement DB and the impact management DB from the storage unit 12 (step S12).

Then, the data generation unit 132 generates financial statement data DT1 by referring to the financial statement DB and the impact management DB (step S13). For example, in the example of FIG. 4, each amount in the financial statement for the previous business year and the financial statement for the current business year is generated by a known method by referring to the financial statement DB in the storage unit 12.

Each amount in the TCFD adjustment amount in FIG. 4 is generated by referring to the impact management DB in the memory unit 12. Specifically, the data generation unit 132 reads the impact management DB and extracts the amount associated with each account item of the corresponding financial statement name (balance sheet in FIG. 4). The data generation unit 132 adds up the amounts corresponding to the same account item for each extracted amount. The data generation unit 132 associates the added amount with the account item in the TCFD adjustment amount.

Each amount in the TCFD financial statements in Figure 4 is calculated by adding (or subtracting) the amount of the corresponding account item in the TCFD adjustment amount from the amount in the financial statements for the current fiscal year.

The display processing unit 133 displays the financial statement data DT1 generated by the data generation unit 132 on the display unit 21 (specifically, the data display area Sc3 in Figure 4).

With the above configuration, the management system according to the embodiment is a management system for managing financial statement data DT1, which is data related to financial statements. The server device 1 manages account items (first data) indicating journal entries included in the financial statements in association with data (second data) that have an impact on the organization's finances, such as "classification," "type," "category," "content," and "amount." This makes it possible to manage the impact on the organization's finances for each journal entry (account item). In particular, it becomes possible to deal with cases where the impact of climate change must be included in the financial statements. In addition, according to this embodiment, the impact of climate change is linked to the specific content of each account item constituting each item of the financial statements, so that the impact of risks and opportunities related to sustainability, such as climate change, can be displayed as specific numerical values on the financial statements. In addition, a detailed analysis of the impact in the financial statements can be performed.

The operation terminal 2 also includes an operation unit 22 (selection unit) that accepts input of account items (first data) and their amounts (second data) from the user. The data generation unit 132 generates financial statement data DT1 based on the input from the operation unit 22. This enables the user to evaluate the impact of climate change for each journal entry (account item).

(Modification)
In the above embodiment, after the financial statement data DT1 is displayed on the display unit 21 of the operation terminal 2 (after step S14), detailed information (detailed data DT2) of the financial statement data DT1 may be displayed on the display unit 21 in response to an operation by the user. The operation of the management system when the detailed data of the financial statement data DT1 is displayed on the display unit 21 will be described with reference to Fig. 7.

Figure 7 is a flowchart showing the operation of the management creation system according to the modified example.

When the operation unit 22 receives a display operation of the detailed data DT2 of the financial statement data DT1 from the user (step S21), the display processing unit 133 transmits data indicating the operation to the server device 1. When the operation terminal 2 receives the data, it accepts the selection of an account item from the financial statement data DT1 displayed on the display unit 21 (step S22). For example, in FIG. 4, the user selects one account item from the account items displayed vertically at the left edge of the drawing in the financial statement data DT1 in the data display area Sc3. The operation terminal 2 transmits selection data indicating the selected account item to the server device 1.

When the display processing unit 133 of the server device 1 receives the selected data, it reads out the impact management DB from the storage unit 12 (step S23). Then, the display processing unit 133 extracts data corresponding to the account items included in the selected data from the impact management DB as detailed data DT2 (step S24). This detailed data DT2 includes "account item name" (first data), "classification", "type", "category", "content", "amount", etc. (second data) that are associated in the impact management DB with the same account item as the account item in the selected data.

Figure 8 is a diagram showing an example of a display screen for financial statement data relating to an embodiment of the modified example. Specifically, Figure 8 shows a case where "Cash and deposits" (tab C1 of financial statement data DT1) is selected as an "account item" in the data display area Sc3 of Figure 4 in step S22. In this case, the display processing unit 133 extracts only the data (detailed data DT2) associated with the selected "Cash and deposits" from the impact management DB.

After step S24, the display processing unit 133 of the server device 1 displays the detailed data DT2 on the display unit 21 of the operation terminal 2 (step S25, see FIG. 8).

In this modified example, the operation terminal 2 includes an operation unit 22 (selection unit) that accepts the selection of an account item (first data) from the user, and a display unit 21 that displays data (second data) that indicates the impact of climate change on financial statements, such as "classification," "type," "category," "content," and "amount" associated with the selected account item. As a result, amounts and the like associated with the account item selected by the operation unit 22 are extracted from an impact management DB that stores data showing the impact of climate change on financial statements, and the data is displayed on the display unit 21, allowing the user to check detailed data on the impact of climate change on the financial statements.

Other Embodiments
As described above, the embodiments have been described as examples of the technology disclosed in the present application. However, the technology in the present disclosure is not limited to these, and may be applied to embodiments in which modifications, substitutions, additions, omissions, etc. are made as appropriate.

The organization in the above embodiment and modified examples may be any organization. For example, the organization may be a country, a local government, a company, an organization, or other group. The organization may also be a business that provides services such as electricity, gas, water, communication lines, insurance, banking, web shopping, teaching knowledge such as education, advertising, logistics, leasing, retail, and sales of goods such as merchandise. The organization may also be an entity that operates in the manufacturing, real estate, retail, finance, or other industries.

In the above embodiment and modified example, in step S4, the operation terminal 2 accepts input of the "financial statement name", "account item name", and "amount" for the "content" selected by the user, but this is not limited to this. For example, the operation terminal 2 may accept input of only the "amount" for the "content". In this case, in step S5, the database update unit 131 may automatically determine the "financial statement name" and "account item name" for the "content", and associate the "financial statement name", "account item name", and "amount" with the "content" in the impact management DB. In this case, it is sufficient that the "content" (second data) associated with the "account item" (first data) is set.

In addition, in the above embodiment and variations, multiple "account items" (such as "amount") may be associated with the same "content."

In addition, in the above embodiment and modified example, the first data and the second data are described as the above data, but the first data may also include data indicating whether each account item is a debit or credit, data indicating revenue, expense, asset, liability, capital, etc., and data indicating which financial statement, such as a balance sheet, income statement, or cash flow statement, the data will be aggregated in. The second data may also include data indicating which financial statement, such as a balance sheet, income statement, or cash flow statement, the data will have an impact, and data indicating whether the impact is short-term, medium-term, or long-term.

In the above embodiment and modified example, the case where the "amount" of the "impact" (the impact of climate change on the financial statements) is associated with each "account item" in the impact management DB has been described as an example, but this is not limited to this. For example, the "amount" may be associated with each journal entry. Specifically, the same "amount" may be associated with multiple "account items" as one journal entry. In this case, the same "amount" is associated with the "debit" "account item" and the "credit" "account item". For example, if the "content" is "increase in GHG emissions", the same "amount" is associated with "taxes and public charges" (debit) and "cash" (credit). In addition, multiple journal entries may be associated with each content of the impact on the organization's finances, and multiple contents may be associated with one journal entry. In addition, the correspondence between the content of the impact on the organization's finances and the journal entries may be predetermined and stored in the memory unit 12, and when either the content or the journal entry is selected by operating the terminal 2, the other associated content may be automatically selected. In this case, the user may further select only the contents or journal entries to be used from those automatically selected by operating the terminal 2, etc. According to this embodiment, the impact on the organization's finances can be set for each journal entry, so that the impact can be easily added to normal accounting processing.

In the above embodiment and modified examples, the "impact" on the organization's finances may include the impact of the organization's activities on climate change. The impact on the organization's finances may be an impact different from climate change, for example, an impact on biodiversity based on TNFD, or an impact on the environment, society, and governance based on ESG. In such an embodiment, the data indicating the impact may be set according to the above TNFD and ESG, as well as various standards set out in IFRS S-1 and S-2, integrated reports, securities reports, etc.

In the above embodiment and modified example, in step S4, input of "financial information name" and "amount" etc. for "content" of "risk" and "opportunity" is accepted, but this is not limited to this. For example, this management system may be connected to another system (accounting system etc.) via API linkage etc., and the "content" of risk and opportunity may be selected in conjunction with journalization of normal accounting processing etc. in the other system to link them. In this case, the result of linking may be reflected in the impact management DB in the memory unit 12 of this management system via the connection. In addition, for specific accounting processing, the "content" of "risk" and "opportunity" etc. may be linked in advance with "financial statement name" and "amount" etc., or frequently occurring links may be automatically displayed. In addition, such linking data may be obtained by importing data similarly linked to journalization and impact in a spreadsheet software such as Excel using CSV etc.

The user may also set the link between the first data indicating the account items, etc. and the second data indicating the risks, opportunities, etc. In this case, in linking the first data and the second data, pre-linked candidates may be displayed according to the scenario selected by the user in advance in the TCFD scenario analysis, the user's industry, the location of the base, and other parameters. Then, the user may link the first data and the second data from among the candidates in each accounting entry. For example, if the user selects a four-degree temperature rise scenario, the user is in the warehousing business, and the location of the logistics base is on the coast, there is a possibility that the relocation of the coastal logistics base due to sea level rise will occur as a chronic risk. Therefore, the chronic risk of the second data and the first data such as cash and deposits to be paid for the relocation of the logistics base as the account items related to this are pre-linked. Then, when the user inputs the chronic risk of the second data, the above-mentioned first data may be displayed as a linking candidate. Note that the data related to the link may be stored in the impact management DB, or may be stored in another relational database constructed for each risk or opportunity.

In addition, in the above embodiment and modified example, when tab B36 (financial impact) is selected, financial statement data DT1 is displayed in data display area Sc3 (see FIG. 4), but financial statement data DT1 may also be displayed when tab B32 (strategy) is selected.

In addition, in the above embodiment and modified example, TCFD financial statement summary data DT3 may be displayed in the data display area Sc3 by performing a predetermined operation on the display screen of FIG. 4 (see FIG. 9). In the example of FIG. 9, detailed data of the TCFD financial statements are displayed in the table (TCFD Conversion summary table) on the left side of the data display area Sc3. Specifically, the table in the upper left of the data display area Sc3 displays data associated with the debit account items of the TCDF financial statements, and the table in the lower left of the data display area Sc3 displays data associated with the credit account items of the TCDF financial statements. In addition, detailed data of the TCDF adjustment amount (impact) is displayed in the table on the right side of the data display area Sc3. Specifically, the table in the top right of data display area Sc3 (TCFD BS impact summary) displays detailed data on the TCDF adjustment amount (impact) in the asset section of the balance sheet (BS), the table in the center right of data display area Sc3 (TCFD BS liability summary) displays detailed data on the TCDF adjustment amount (impact) in the liability section of the balance sheet (BS), and the table in the bottom right of data display area Sc3 (TCFD PL impact summary) displays detailed data on the TCDF adjustment amount (impact) in the profit and loss statement (PL). This provides an overall view of the impact on the organization's finances, making it easy to confirm.

In addition, by performing a predetermined operation, TCFD financial statement graph data DT4 may be displayed in the data display area Sc3 (see FIG. 10). The TCFD financial statement graph data DT4 is graph data created based on the TCFD financial statement summary data DT3. Specifically, the graph (TCFD BS impact) at the top of the data display area Sc3 is created based on the table (TCFD BS impact summary) at the top right of the data display area Sc3 in FIG. 9. That is, the graph at the top of the data display area Sc3 is a graph associated with the debit account item of the TCFD financial statement. In addition, the graph (TCFD Debt impact) in the center of the data display area Sc3 is created based on the table (TCFD BS Debt Summary) at the center right of the data display area Sc3 in FIG. 9. That is, the graph in the center of the data display area Sc3 is a graph showing detailed data of the TCFD adjustment amount (impact) in the liability section of the balance sheet (BS). Also, the graph (TCFD PL impact) at the bottom of the data display area Sc3 is created based on the table (TCFD PL impact summary) at the bottom right of the data display area Sc3 in FIG. 9. That is, the graph at the bottom of the data display area Sc3 is a graph showing detailed data of the TCFD adjustment amount (impact) in the profit and loss statement (PL). Note that, although FIGS. 9 and 10 show the TCFD financial statement summary data DT3 and the TCFD financial statement graph data DT4 displayed on separate display screens, the TCFD financial statement summary data DT3 and the TCFD financial statement graph data DT4 may be displayed on a single display screen.

In addition, a management program for implementing the functions according to the above embodiment is installed in each of the server device 1 and the operation terminal 2. The server device 1 and the operation terminal 2 implement the various functions according to the above embodiment by executing the management program.

The management system according to this embodiment is useful because it can manage the impact of climate change on financial statements for each journal entry (account item).

Reference Signs List 1 Server device 12 Storage unit 13 Control unit 131 Database update unit 132 Data generation unit 133 Display processing unit 2 Operation terminal (selection unit)
21 Display section 22 Operation section

Claims (5)

A management device for managing financial statement data, which is data relating to financial statements, comprising:
A control unit that manages first data indicating journal entries included in the financial statements and second data indicating the impact of the journal entries on the finances of an organization in association with each other;
a storage unit for storing an effect management database including the first data and the second data,
The first data includes an account title, and the second data includes a content of an impact on the account title and an amount indicating an impact on the account title caused by an event indicated in the content, which is not an amount indicated in a general financial statement ,
the control unit performs a process of accepting input of the account item and the amount affected by the content from an operation terminal configured to be able to communicate via a communication network , and a process of updating the impact management database by associating the account item and the amount , the input of which has been accepted , with the content.
Management device. The management device of claim 1, wherein the impact includes at least one of a risk and an opportunity regarding the transaction. The management device according to claim 1, wherein the second data associated with the first data is set according to the account item of the journal entry in the first data. A management method for managing financial statement data, which is data relating to financial statements, comprising the steps of:
A step in which a server device manages first data indicating a journal entry included in the financial statement and second data indicating an impact of the journal entry on the organization's finances in association with each other;
The server device stores an effect management database including the first data and the second data;
The first data includes an account title, and the second data includes a content of an impact on the account title and an amount indicating an impact on the account title caused by an event indicated in the content, which is not an amount indicated in a general financial statement ,
A management method in which the server device performs a process of accepting input of the account item and the amount affected by the content from an operation terminal configured to communicate via a communications network , and a process of updating the impact management database by associating the account item and the amount for which the input was accepted with the content. A program for causing a computer to execute the management method according to claim 4 .