JP7834610B2 - Corporate governance information provision device and method thereof - Google Patents

Description

This invention relates to a technology for evaluating corporate governance. The term "corporate" in this invention includes various organizations that provide services.

For purposes such as transactions and investments, it is desirable to evaluate companies. For this purpose, for example, Patent Document 1 describes that "the management support system 10 provides ESG (Environment, Social, Government) management support services to assist target companies in their ESG management via an information processing terminal 30 connected via a communication network (NW) such as the Internet. The system 10 quantitatively collects ESG information from a specific company as data and outputs information based on this data (for example, the degree of achievement of ESG targets for each indicator, the ESG data and financial data for each indicator, the results of correlation analysis between them, and future predictions)."

Japanese Patent Publication No. 2021-9696

When conducting business-to-business (B2B) transactions, such as parts procurement, the trading company is required to assess the reliability of the trading partner company in advance and contract with highly reliable suppliers, including those with strong ESG ratings. This is because the market evaluation of the trading company assesses the reliability and soundness of its materials, manufacturing processes, and transportation of the products it provides (hereinafter referred to as "corporate governance"). Therefore, not only the corporate governance of the trading company but also that of the trading partner company is crucial. From this perspective, in B2B transactions, it is necessary to assess in advance the corporate governance of potential trading partners (hereinafter referred to as "potential trading partners") and the risks of the entire supply chain to which the potential trading partners belong.

Furthermore, Patent Document 1 describes a system for collecting ESG evaluation information, such as information on a company's profitability, competitiveness, environmental performance, and human rights, and for evaluating its correlation with financial data. According to Patent Document 1, it is possible to visualize the correlation between a potential trading partner's corporate governance and financial condition before conducting inter-company transactions. However, Patent Document 1 cannot evaluate the corporate governance of a potential trading partner or the risks of the entire supply chain to which the potential trading partner belongs.

Therefore, the objective of this invention is to realize a company evaluation that is in line with actual circumstances.

To solve the above problems, the present invention calculates corporate governance information that serves as an evaluation index for a target company using the company's corporate financial data and compliance information. This application includes multiple means for solving the above problems, but one example is to adopt the configuration described in the claims. In other words, the present invention provides a corporate governance information providing device that provides corporate governance information for a company, comprising: an information collection and management unit that collects corporate financial data and compliance information indicating the financial status of the company; a corporate governance information calculation unit that calculates corporate governance information indicating the potential for compliance violations of the company based on the corporate financial data and compliance information ; a corporate financial analysis information calculation unit that calculates corporate financial analysis information, which is information that analyzes the financial status of the company, using the corporate financial data; and a corporate governance evaluation coefficient calculation unit that calculates a corporate governance evaluation coefficient indicating the degree of influence of the corporate financial analysis information on compliance violations of the company, using the corporate financial data and compliance information. The corporate governance information calculation unit calculates the corporate governance information using the corporate financial analysis information and the corporate governance evaluation coefficient, and the calculated corporate governance information can be realized as a corporate governance information providing device. Furthermore, the present invention also includes a method for providing corporate governance information using a corporate governance information provision device.

According to this invention, it is possible to calculate corporate governance more accurately and evaluate companies. Furthermore, other issues, configurations, and effects not mentioned above will be clarified by the following description of embodiments.

This figure shows an example of a functional block illustrating the configuration of the corporate governance information provision device in Example 1. A block diagram showing an example of the hardware configuration of the corporate governance information provision device in Example 1. A flowchart showing the overall processing flow of the corporate governance information provision device in Example 1. A flowchart showing the flow of the corporate governance information evaluation process (step S10) in Example 1. A diagram showing an example of corporate financial data used in Example 1. A diagram showing an example of compliance information used in Example 1. A diagram showing an example of corporate financial analysis information used in Example 1. A diagram showing an example of a corporate governance evaluation coefficient used in Example 1. A diagram showing an example of corporate financial analysis master information used in Example 1. A diagram showing an example of corporate governance information used in Example 1. A flowchart showing the processing flow for supply chain risk assessment in Example 2. A diagram showing an example of product and service information used in Example 2. A diagram showing an example of a BOM used in Example 2. A diagram showing an example of supply chain information used in Example 2. A diagram showing an example of supply chain risk information used in Example 2. This figure shows an example screen of the corporate governance information provision device in Example 2. Configuration diagram of the corporate transaction support system in Example 3.

The following describes one embodiment of the present invention. In this embodiment, the provided corporate governance information is calculated and provided. Specifically, in this embodiment, a corporate governance information providing device that provides corporate governance information of a company includes an information collection and management unit that collects corporate financial data and compliance information indicating the financial status of the company, and a corporate governance information calculation unit that calculates corporate governance information indicating the potential for compliance violations of the company based on the corporate financial data and compliance information. This device can be realized as a corporate governance information providing device that provides the calculated corporate governance information. Furthermore, this embodiment also includes a method for providing corporate governance information using the corporate governance information providing device. In addition, a corporate governance information providing program for enabling a computer to function as a corporate governance information providing device and a storage medium for storing this program are also included in this embodiment.

This embodiment allows for the provision of more appropriate corporate governance information. Below, a specific example of this embodiment will be described with reference to the drawings.

Figure 1 shows an example of the functional blocks of the Corporate Governance Information Provisioning Device 1000 in Embodiment 1. The Corporate Governance Information Provisioning Device 1000 includes an Information Collection and Management Unit 1100, a Corporate Financial Analysis Information Calculation Unit 1200, a Corporate Governance Evaluation Coefficient Calculation Unit 1300, a Corporate Governance Information Calculation Unit 1400, a Supply Chain Information Acquisition Unit 1500, a Supply Chain Risk Calculation Unit 1600, an Input/Output Interface Unit 1700, and a Data Storage Unit 2000.

First, the information collection and management unit 1100 collects corporate financial data and compliance information via the input/output interface unit 1700. Corporate financial data can be obtained from financial statements, etc. Compliance information can be obtained from publicly disclosed cases of violations of labor standards laws and regulations, securities reports, etc., and includes data showing a history of compliance violations. These are stored by the information collection and management unit 1100 in the data storage unit 2000 as corporate financial data 2100 and compliance information 2200.

Furthermore, the Corporate Financial Analysis Information Calculation Unit 1200 calculates Corporate Financial Analysis Information 2300 using the Corporate Financial Data 2100 stored in the Data Storage Unit 2000. Corporate Financial Analysis Information 2300 is information for analyzing a company's financial situation, and can utilize indicators such as equipment upgrade indicators calculated based on the amount of capital investment relative to the company's sales. This Corporate Financial Analysis Information 2300 can utilize indicators capable of estimating compliance violation potential. The Corporate Financial Analysis Information Calculation Unit 1200 stores the Corporate Financial Analysis Information 2300 in the Data Storage Unit 2000.

Furthermore, the Corporate Governance Evaluation Coefficient Calculation Unit 1300 calculates a Corporate Governance Evaluation Coefficient 2400 using the compliance information 2200 and corporate financial analysis information 2300 stored in the data storage unit 2000. This Corporate Governance Evaluation Coefficient 2400 indicates the degree of influence of the corporate financial analysis information 2300 on the company's compliance violations. The Corporate Governance Evaluation Coefficient Calculation Unit 1300 then stores the Corporate Governance Evaluation Coefficient 2400 in the data storage unit 2000.

Furthermore, the Corporate Governance Information Calculation Unit 1400 uses the Corporate Financial Analysis Information 2300 and Corporate Governance Evaluation Coefficient 2400 stored in the Data Storage Unit 2000 to calculate a Corporate Governance Indicator, which is an indicator showing the potential for compliance violations. More preferably, the Corporate Governance Information Calculation Unit 1400 uses the Corporate Financial Analysis Master Information 2500 in addition to the Corporate Financial Analysis Information 2300 and Corporate Governance Evaluation Coefficient 2400 to calculate the Corporate Governance Information 2600. In this way, the Corporate Governance Information Calculation Unit 1400 calculates the Corporate Governance Information 2600 based on the Corporate Financial Analysis Information 2300 and the Compliance Information 2200. Finally, the Corporate Governance Information Calculation Unit 1400 stores the Corporate Governance Information 2600 in the Data Storage Unit 2000.

Furthermore, the supply chain information acquisition unit 1500 acquires supply chain information 2900 for each product and service traded by a company, based on the product and service information 2700 and BOM 2800 stored in the data storage unit 2000. The supply chain information acquisition unit 1500 then stores the supply chain information 2900 in the data storage unit 2000.

Furthermore, the supply chain risk calculation unit 1600 calculates supply chain risk information 3000, which indicates the overall risk of the company's supply chain, based on the corporate governance information 2600 and the supply chain information 2900. The supply chain risk calculation unit 1600 then stores the supply chain risk information 3000 in the data storage unit 2000.

Note that the supply chain information acquisition unit 1500 and the supply chain risk calculation unit 1600 are used in Example 2 and can therefore be omitted in this embodiment. Similarly, the product/service information 2700, BOM 2800, supply chain information 2900, and supply chain risk information 3000 can also be omitted. This concludes the explanation of Figure 1. The configuration of the corporate governance information provision device 1000 for realizing the above-described functions will now be explained.

Figure 2 is a block diagram showing an example of the hardware configuration of the corporate governance information provision device 1000 in Example 1. In Figure 2, the corporate governance information provision device 1000 includes a CPU 11, RAM 12, ROM 13, auxiliary storage device 14, display device 15, input device 16, media reader 17, and information transmission/reception device 18. Each of these components will be described below.

First, the CPU 11 (Central Processing Unit) is a unit that can be implemented as a so-called processor and performs various calculations. The CPU 11 executes various processes by running a predetermined corporate governance information provision program loaded from the auxiliary storage device 14 into the RAM 12. These various processes correspond to the processes of the Information Collection Management Unit 1100 to the Supply Chain Risk Calculation Unit 1600 in Figure 1, and their details will be described later using a flowchart.

Here, the corporate governance information provision program is, for example, an application program executable on the OS (Operating System) program. The corporate governance information provision program may be implemented by multiple programs, each for a specific function, or it may be composed of multiple modules, each for a specific function. Furthermore, the corporate governance information provision program may be installed on the auxiliary storage device 14 from a portable storage medium via the media reader 17, for example. In other words, the corporate governance information provision program can be stored on a storage medium. The CPU 11 may also execute processing according to programs other than the corporate governance information provision program. In this case, it is desirable to store this program in the auxiliary storage device 14.

Furthermore, RAM 12 (Random Access Memory) is a memory that stores programs executed by the CPU 11, such as the corporate governance information provision program, and data necessary for program execution. ROM 13 (Read Only Memory) is a memory that stores programs necessary for starting the corporate governance information provision device 1000.

Furthermore, the auxiliary storage device 14 can be implemented as, for example, an HDD (Hard Disk Drive), and is a device that stores data and programs for executing various processes. The auxiliary storage device 14 may also be implemented as an SSD (Solid State Drive) using flash memory. Note that the RAM 12, ROM 13, and auxiliary storage device 14 correspond to the data storage unit 2000 in Figure 1.

The display device 15 outputs the processing results from the CPU 11. The display device 15 can be implemented using, for example, a CRT display, an LCD (Liquid Crystal Display), or an OLED (Electro-Luminescence) display.

Furthermore, it is a device that receives operations from users of the corporate governance information provision device 1000. The input device 16 is, for example, a keyboard, mouse, or microphone.

The media reader 17 can be implemented as a device that reads information from a portable storage medium such as a CD-ROM.

Furthermore, the information transmission/reception device 18 is a device that transmits and receives data with external devices. For this purpose, the information transmission/reception device 18 is connected to the network 20 and can be implemented using devices such as a wired LAN, wireless LAN, dial-up router, or infrared communication device. The network 20 is connected to external devices and can be connected to the internet or an intranet. The display device 15, input device 16, and information transmission/reception device 18 correspond to the input/output interface unit 1700 in Figure 1. The display device 15 and input device 16 may also be configured as a single unit, such as a touch panel.

As described above, the corporate governance information provider 1000 can be implemented using a computer. In Embodiment 1, the corporate governance information provider 1000 includes a display device 15, an input device 16, and a media reader 17, but these may be provided on a terminal device such as a tablet connected to the corporate governance information provider 1000. In this case, the corporate governance information provider 1000 can be implemented using the server shown in Embodiment 2, which will be described later. Furthermore, even if the corporate governance information provider 1000 is not implemented, at least one of the display device 15, the input device 16, and the media reader 17 can be provided on a separate device.
This concludes the explanation of the configuration of Example 1. The following describes its processing flow. The processing unit will be explained using the configuration shown in Figure 1.

Figure 3 is a flowchart showing the overall processing flow of the corporate governance information provision device 1000 in Example 1.

First, the Corporate Governance Information Provision Device 1000 evaluates the corporate governance of each company (Step S10). Then, based on the corporate governance evaluated in Step S10, the Corporate Governance Information Provision Device 1000 performs a supply chain risk evaluation (Step S20). Details of the corporate governance information evaluation process in Step S10 will be explained using Figure 4 below, and details of the evaluation in Step S20 will be explained using Figure 11 below. Furthermore, the evaluations in Steps S10 and S20 refer to the calculation of indicators showing corporate governance and supply chain risk.

Furthermore, Figure 4 is a flowchart showing the flow of the corporate governance information evaluation process (step S10) in Example 1. The details of each process in Figure 4 are described below.

First, the information collection and management unit 1100 acquires corporate financial data, compliance violation information, etc., from each company via the input/output interface unit 1700 (step S100). Here, the information collection and management unit 1100 stores the acquired data in the data storage unit 2000 into the corporate financial data 2100 and compliance information 2200 tables, respectively. The data acquired in this process and the details of the process are explained below.

Figure 5 shows an example of corporate financial data 2100 used in Example 1. As shown in Figure 5, the corporate financial data 2100 has the following fields: Company Name 2101, Year 2102, Sales Revenue 2103, Operating Profit 2104, Research and Development Expenses 2105, Tangible Fixed Assets - Equipment 2106, Tangible Fixed Assets - Tools 2107, Capital Investment Expenses 2108, Accumulated Depreciation - Equipment 2109, and Capital Expenditures 2110. Each company's financial data can be automatically obtained from publicly available information through web crawling or scraping. For companies that do not disclose their financial data, such as unlisted companies, the data may be obtained by obtaining information through individual interviews and manually entering the data. Alternatively, the information may be purchased from evaluation organizations and registered via the input/output interface unit 1700.

Figure 6 shows an example of the compliance information 2200 used in Example 1. The compliance information 2200 has fields for company name 2201, year of violation 2202, violation category 2203, and compliance violation details 2204. These are data concerning the company where the violation occurred, the year, the violation category, and the content of the compliance violation. The compliance information 2200 can be automatically obtained from publicly available information, such as publicly announced cases of labor standards violations by the Ministry of Health, Labour and Welfare, recall information from the Ministry of Economy, Trade and Industry, and information contained in securities reports, through web crawling and scraping. Alternatively, individually obtained non-public information may be registered via manual input or data upload through the input/output interface unit 1700.

Furthermore, compliance violation categories can be defined, for example, using the seven core subjects of ISO 26000 (Social Responsibility). Past violations can be classified by analyzing the acquired compliance violation information using natural language processing. As a result, compliance information 2200 can be generated, including the correspondence between compliance violation item 2204 and violation category 2203.

Now, let's return to the flowchart in Figure 4 and explain the processing flow. The Corporate Financial Analysis Information Calculation Unit 1200 extracts the corporate financial data 2100 of all registered companies prior to the violation, starting from the year 2202 in which the violation occurred, based on the data stored in the compliance information 2200 (step S200). Then, the processing in steps S300 to S310 is repeated for predetermined units, such as for each compliance violation case or for each category without compliance violations.

Next, the Corporate Financial Analysis Information Calculation Unit 1200 determines whether the corporate financial data extracted in step S200 contains data for the past M years starting from the year the violation occurred (step S300). If, as a result, data for at least one year exists for the past M years starting from the year the violation occurred, the process proceeds to step S310. If there is no corporate financial data 2100, steps S300 to S310 are executed for the next processing unit. If there is no next processing unit, the process proceeds to step S400.

Then, the Corporate Financial Analysis Information Calculation Unit 1200 calculates the Corporate Financial Analysis Information 2300 based on the acquired Corporate Financial Data (Step S310). If there is no Corporate Financial Data 2100, the Corporate Financial Analysis Information Calculation Unit 1200 does not calculate the Corporate Financial Analysis Information, but sets a predetermined period as M years. For example, since the tax obligation for companies to retain financial data is set at 7 years, it is necessary to look at information from 7 years prior; therefore, M is set to 7 years.

Here, we will explain the details of the process in step S310 and the data used in this process. Figure 7 shows an example of the corporate financial analysis information 2300 used in Example 1. The corporate financial analysis information 2300 has the following fields: analysis period 2301, company name 2302, operating profit margin 2303, sales-to-R&D expense ratio 2304, capital investment degree 2305, equipment renewal degree 2306, and equipment maintenance degree 2307. In this way, the corporate financial analysis information 2300 is calculated as an indicator that can estimate the potential for compliance violations based on the corporate financial data 2100. This indicator can also be processed with normalized data. The example shown in Figure 7 is the corporate financial analysis information 2300 calculated with M=3 based on the corporate financial data 2100 and compliance information 2200. Here, according to the compliance information 2200 in Figure 6, it can be seen that "Company K" has a history of compliance violations of "data falsification" in "FY2008". Therefore, the Corporate Financial Analysis Information Calculation Unit 1200 acquires the past three years of corporate financial data for "Company K". To this end, the Corporate Financial Analysis Information Calculation Unit 1200 extracts the corporate financial data for "Company K" for "Fiscal Years 2006, 2007, and 2008" using the corporate financial data 2100 shown in Figure 5. Based on this extracted data, the Corporate Financial Analysis Information Calculation Unit 1200 calculates each field of the Corporate Financial Analysis Information 2300 as follows.

The Corporate Financial Analysis Information Calculation Unit 1200 defines the operating profit margin 2303 as the M-year average of operating profit/sales and calculates it as "{(-20,000 + 284 + 60,138) / (863,381 + 996,101 + 1,059,120)} = 1.18%".

Furthermore, the Corporate Financial Analysis Information Calculation Unit 1200 defines the R&D expense ratio of sales, 2304, as the M-year average of R&D expenses/sales. It then calculates it as follows: "{(60,000 + 74,700 + 82,600) / (863,381 + 996,101 + 1,059,120)} = 7.44%".

Furthermore, the Corporate Financial Analysis Information Calculation Unit 1200 defines the capital investment rate 2305 as the M-year average of capital investment cost/sales. It then calculates "{(51,500 + 50,848 + 60,000) / (863,381 + 996,101 + 1,059,120)} = 5.56%". This value can be considered an indicator of the degree of capital investment or equipment renewal; a smaller value indicates less new equipment or equipment renewal.

Furthermore, the Corporate Financial Analysis Information Calculation Unit 1200 defines the equipment renewal rate 2306 as the M-year average of (equipment investment cost / (tangible fixed assets - equipment + accumulated depreciation - equipment)). It then calculates "{(51,500 + 50,848 + 60,000) / (15,095 + 134,361 + 18,776 + 130,405 + 16,192 + 128,237))} = 36.64%)". This value can be considered an indicator of equipment aging and performance obsolescence; a smaller value indicates that the equipment is aging or has low performance.

Furthermore, the Corporate Financial Analysis Information Calculation Unit 1200 defines the equipment maintenance rate 2307 as the M-year average of (Tangible Fixed Assets - Tools + Capital Expenditures) / (Tangible Fixed Assets - Equipment + Accumulated Depreciation - Equipment). It then calculates "{(7,641 + 200 + 9,969 + 800 + 11,104 + 1,000) / (15,095 + 134,361 + 18,776 + 130,405 + 16,192 + 128,237)} = 6.93%". This value can be considered an indicator of the equipment maintenance status; a smaller value indicates that the equipment is not being maintained. In other words, the equipment can be identified as a transactional risk.

Here, the corporate financial analysis information 2300 is not limited to being calculated as an average value. For example, where "average for M years" was used in Example 1, it could be "the difference between the data for a specific year (e.g., the year in which a compliance violation occurred) and the data for the previous year." Furthermore, the corporate financial analysis information 2300 is not limited to the fields described in this example. For example, a transportation and logistics company might use the data for tangible fixed assets - vehicles and accumulated depreciation - vehicles to calculate the degree of equipment renewal. Moreover, other representative values such as the median, in addition to the average, may be used as the corporate financial analysis information 2300.

Returning to the flowchart in Figure 4, the process flow is explained as follows: Next, the Corporate Governance Evaluation Coefficient Calculation Unit 1300 calculates the Corporate Governance Evaluation Coefficient 2400 based on the Corporate Financial Analysis Information 2300 related to compliance violations (Step S400).

Here, we will explain the details of the process in step S400 and the data used in this process. Figure 8 shows an example of the corporate governance evaluation coefficient 2400 used in Example 1. The corporate governance evaluation coefficient 2400 has the following fields: violation category 2401, evaluation coefficient: operating profit margin 2402, evaluation coefficient: R&D expense ratio from sales 2403, evaluation coefficient: capital investment 2404, evaluation coefficient: equipment renewal 2405, and evaluation coefficient: equipment maintenance 2406. The corporate financial analysis information 2300 has evaluation coefficient values that evaluate each of these fields. Below, we will explain an example of how to calculate each evaluation coefficient value of the corporate governance evaluation coefficient 2400.

For example, the Corporate Governance Evaluation Coefficient Calculation Unit 1300 assigns the compliance violations stored in the compliance information 2200 to k(1, 2...), and numbers the violation categories in the order of categories extracted in step S110 to j(1, 2,...). The Corporate Governance Evaluation Coefficient Calculation Unit 1300 then extracts the corporate financial analysis information 2300 corresponding to the companies that violated compliance and the year in which the violations occurred, as well as the corporate financial analysis information 2300 for all companies that did not violate compliance in the year in which the compliance violations occurred. The Corporate Governance Evaluation Coefficient Calculation Unit 1300 then formulates the compliance violation potential Q _{j, k} according to (Equation 1) below. In (Equation 1), A _k is defined as the operating profit margin, B _k as the ratio of R&D expenses to sales, C _k as the capital investment rate, D _k as the equipment renewal rate, and E _k as the equipment maintenance rate. Furthermore, the evaluation coefficients are defined as follows: _aj for operating profit margin, _bj for sales-to-R&D expense ratio, _cj for capital investment, _dj for equipment renewal, and _ej for equipment maintenance.
Q _{j, k} =a _j A _k +b _j B _k +c _j C _k +d _j D _k +e _j E _k ... (Math. 1)
Here, the corporate governance evaluation coefficient calculation unit 1300 sets Q _{j, k} = 0 if a compliance violation occurs and Q _{j, k} = 1 if there is no violation, and considers A _k , B _k , C _k , D _k , and E _k as explanatory variables for the compliance violation potential, and calculates a regression equation. For example, in category 1, if there is a compliance violation k from 1 to r (Q _{j, k} = 0) and no violation from r+1 to s (Q _{j, k} = 1), the following simultaneous equations are obtained.
a ₁ A ₁ +b ₁ B ₁ +c ₁ C ₁ +d ₁ D ₁ +e ₁ E ₁ =0
...
a ₁ A _r +b ₁ B _r +c ₁ C _r +d ₁ D _r +e ₁ E _r =0
a ₁ A _r+1 +b ₁ B _r+1 +c ₁ C _r+1 +d ₁ D _r+1 +e ₁ E _r+1 =1
...
a ₁ A _s +b ₁ B _s +c ₁ C _s +d ₁ D _s +e ₁ E _s =1
The corporate governance evaluation coefficient calculation unit 1300 can use this simultaneous equation to calculate _a1 , _b1 , _c1 , _d1 , and _e1 by performing a multiple regression analysis in which the target data stored in the corporate financial analysis information 2300 is substituted for _Ak , _Bk , _Ck , _Dk , and _Ek .

Similarly, for each violation category j, the corporate governance evaluation coefficient calculation unit 1300 calculates an evaluation coefficient for each violation category.
a _j A ₁ +b _j B ₁ +c _j C ₁ +d _j D ₁ +e _j E ₁ +...=Q _{j, 1}
a _j A ₂ +b _j B ₂ +c _j C ₂ +d _j D ₂ +e _j E ₂ +...=Q _{j, 2}
...
a _j A _k +b _j B _k +c _j C _k +d _j D _k +e _j E _k +...=Q _{j, k}
Through this multiple regression analysis, _aj , _bj , _cj , _dj , and _ej are calculated, and evaluation coefficients are determined for each violation category.

In the example shown in Figure 8, the evaluation coefficients for the violation category "Fair Business Practices" are as follows: The evaluation coefficient for operating profit margin is "1.0". The evaluation coefficient for the ratio of R&D expenses to sales is "0.6". The evaluation coefficient for capital investment is "0.8". The evaluation coefficient for equipment renewal is "0.2". The evaluation coefficient for equipment maintenance is "0.4".

In this embodiment, the corporate governance indicator 2603, which represents the potential for compliance violations, is defined as being calculated in linear form by multiplying the corporate financial analysis information 2300 by an evaluation coefficient, and here we describe an example of how to calculate that evaluation coefficient. However, the present invention is not limited to this method; for example, an input/output model with corporate financial analysis information 2300 as input and corporate governance indicator 2603 as output may be created using methods such as machine learning.

Returning to the flowchart in Figure 4, let's explain the processing flow. Next, the Corporate Financial Analysis Information Calculation Unit 1200 extracts the corporate financial data 2100 for all registered companies (step S500). Then, the Corporate Financial Analysis Information Calculation Unit 1200 determines whether the corporate financial data 2100 obtained in step S500 contains at least one year's worth of data for the past N years, starting from the present (step S600). If at least one year's worth of data exists for the past N years, the process proceeds to step S610. Otherwise, it proceeds to step S620. Steps S600 to S620 are executed for each target company.

Then, the Corporate Financial Analysis Information Calculation Unit 1200 calculates the Corporate Financial Analysis Information 2300 based on the acquired Corporate Financial Data 2100 (Step S610). For this purpose, for example, the Corporate Financial Analysis Information Calculation Unit 1200 first sets M = N, following the same approach as in Step S310.

Furthermore, the Corporate Financial Analysis Information Calculation Unit 1200 reads the pre-prepared Corporate Financial Analysis Master Information 2500 (Step S620). For example, if a company is less than one year old and lacks financial data, the average value of the Corporate Financial Analysis Information calculated based on the financial data of other companies over the N years since its establishment is stored in the Corporate Financial Analysis Master Information 2500. This value is then used as the Corporate Financial Analysis Information for that company.

Here, we will explain the details of the process in step S620 and the data used in this process.
Figure 9 shows an example of the corporate financial analysis master information 2500 used in Example 1. The corporate financial analysis master information 2500 has the following fields: operating profit margin 2501, sales-to-R&D ratio 2502, capital investment 2503, equipment renewal 2504, and equipment maintenance 2505. This corporate financial analysis master information 2500 shows master data for companies that have been established for less than one year and do not have corporate financial data 2100. For example, the operating profit margin 2501 can be the average value of the operating profit margin 2303 for each company, calculated based on the company's financial data over the N years after establishment.

Similarly, the R&D ratio of 2502, capital investment ratio of 2503, equipment renewal ratio of 2504, and equipment maintenance ratio of 2505 can be calculated using the average values for each company in the following items, which are calculated based on the company's financial data over the N years since its establishment. In other words, they can be calculated using the average values for each company in the R&D expense ratio of 2304, capital investment ratio of 2305, equipment renewal ratio of 2306, and equipment maintenance ratio of 2307.

Here, we will explain the details of the process in step S610 and the data used in this process. This process uses the corporate financial analysis information 2300 shown in Figure 7 above. Figure 7 shows the corporate financial analysis information 2300 calculated with N=3 based on the corporate financial data 2100 in Figure 5. The corporate financial analysis information calculation unit 1200 calculates the corporate financial analysis information 2300 from the data of the past three years (2019, 2020, and 2021), starting from the present (assuming the current year is 2022), as shown in Figure 4. The calculation method for each table can be the same as in step S310.

Returning to the flowchart in Figure 4, let's explain the processing flow. Next, the Corporate Financial Analysis Information Calculation Unit 1200 calculates Corporate Financial Analysis Information 2300 based on Corporate Financial Data 2100 for the past N years, starting from the present (Step S610).

The corporate governance information calculation unit 1400 then calculates the corporate governance information 2600 using the corporate financial analysis information 2300 and the corporate governance evaluation coefficients 2400 (step S700). In this process, the corporate financial analysis information 2300 includes the analysis period 2301, company name 2302, operating profit margin 2303, sales-to-R&D expense ratio 2304, capital investment 2305, equipment renewal 2306, and equipment maintenance 2307. The corporate governance evaluation coefficients 2400 include the evaluation coefficients for operating profit margin 2402, sales-to-R&D expense ratio 2403, capital investment 2404, equipment renewal 2405, and equipment maintenance 2406.

Here, we will explain the details of the process in step S700 and the data used in this process. Figure 10 is a diagram showing an example of corporate governance information 2600 used in Example 1. Corporate governance information 2600 indicates the compliance violation potential of the target company. For example, corporate governance information 2600 has the following fields: company name 2601, category 2602, and corporate governance index 2603. Here, the corporate governance index 2603 of corporate governance information 2600 is an index of the compliance violation potential, and in its calculation, the corporate governance information calculation unit 1400 processes it as follows (1) to (4).
(1) Data matching company name 2601 and category 2602 is obtained from corporate financial analysis information 2300 and corporate governance evaluation coefficient 2400.
(2) Multiply the operating profit margin 2303 stored in the corporate financial analysis information 2300 by the evaluation coefficient: operating profit margin 2402 stored in the corporate governance evaluation coefficient 2400.
(3) Similarly, the following items are multiplied by the sales-to-R&D expense ratio of 2304, capital investment of 2305, equipment renewal of 2306, and equipment maintenance of 2307. In other words, the evaluation coefficients are multiplied by the sales-to-R&D expense ratio of 2403, capital investment of 2404, equipment renewal of 2405, and equipment maintenance of 2406.
(4) Then, the Corporate Governance Index 2603 is calculated by taking the sum of (2) and (3). In other words, the Corporate Governance Index 2603 is calculated based on the company's operating profit, research and development expenses, and equipment costs.

In the example shown in Figure 10, the corporate governance information calculation unit 1400 processes the data as follows: It extracts data corresponding to company "Company H" from the corporate financial analysis information 2300 and data corresponding to the violation category "fair business practices" from the corporate governance evaluation coefficient 2400. Then, it multiplies each piece of corporate financial analysis information from the former by the corresponding corporate governance evaluation coefficient from the latter and takes the sum. For example, the corporate governance index for the category "fair business practices" for company "Company H" is calculated as "0.0573 × 1.0 + 0.0334 × 0.6 + 0.0453 × 0.8 + 3.6361 × 0.2 + 0.4090 × 0.4 = 1.00". Similarly, the corporate governance index for the "Labor Practices" category of company "Company H" is calculated as follows: "0.0573 × 2.0 + 0.0334 × 0.9 + 0.0453 × 0.1 + 3.6361 × 0.2 + 0.4090 × 0.3 = 0.997". A higher corporate governance index value indicates a lower potential for compliance violations within the company.

Furthermore, for companies for which corporate financial data 2100 is unavailable, the corporate financial analysis information 2300 is replaced with corporate financial analysis master information 2500 and the aforementioned processing is performed. That is, similar to the calculation method described above, the following items are multiplied by the operating profit margin 2501, sales-to-R&D ratio 2502, capital investment 2503, equipment renewal 2504, and equipment maintenance 2505, respectively: Specifically, the evaluation coefficients are multiplied by the operating profit margin 2402, sales-to-R&D ratio 2403, capital investment 2404, equipment renewal 2405, and equipment maintenance 2406. The corporate governance information 2600 is then calculated by summing these values.

The corporate governance information calculation unit 1400 then registers the calculated corporate governance information 2600 in the data storage unit 2000. This step S800 marks the end of the processing in this embodiment. Steps S700 and S800 are repeated for predetermined units, such as each compliance violation case and each category without compliance violations, similar to steps S300 to S310. This concludes the explanation of Embodiment 1. According to this embodiment, a more appropriate evaluation of a company can be achieved according to its compliance violation status.

In Example 2, in addition to Example 1, an evaluation of the company's supply chain is performed. Therefore, its configuration is the same as in Example 1. The following describes the processing flow and data that demonstrate the differences from Example 1. For this purpose,
Figure 11 is a flowchart showing the processing flow of supply chain risk assessment in Example 2. Each process in Figure 11 is described in detail below.

First, the supply chain information acquisition unit 1500 acquires data on the company's products and services, as well as BOM data for those products, via the input/output interface unit 1700, through manual input, data upload, or integration with an EDI system, etc. Then, the supply chain information acquisition unit 1500 stores the BOM data in the data storage unit 2000 (step S1000). The EDI system, etc., connects to the corporate governance information provision device 1000 via the network 20. The details of the data acquired in step S1000 are described below. Figure 12 shows an example of product and service information 2700 used in Embodiment 2. The product and service information 2700 has fields for company name 2701 and product/service 2702, indicating the products and services that each company can provide.

Figure 13 shows an example of a BOM (Bill of Materials) 2800 used in Example 2. The BOM 2800 has fields for parent component handling company 2801, parent component 2802, child component handling company 2803, and child component 2804, and contains information indicating the component and its manufacturer for each company's products.

Returning to the flowchart in Figure 11, let's explain the processing flow. Next, the supply chain risk calculation unit 1600 extracts the sub-components and sub-component handling companies for each company and its products/services, as indicated by the company name 2701 (step S1100). For example, starting with the extracted product/service information 2700, which includes the company name "Company H" and the product/service "Motor," the extraction extracts the sub-component "Stator" and sub-component handling company "Company X," as well as the sub-component "Rotor" and sub-component handling company "Company Y," where the parent component handling company is "Company H" and the parent component is "Motor."

Next, the supply chain risk calculation unit 1600 determines whether the processing in step S1100 has been performed for each sub-component. That is, the supply chain risk calculation unit 1600 determines whether there are parts suppliers for the extracted sub-components and the companies handling those sub-components (step S1200). If there are parts suppliers (YES), the process returns to step S1100 and executes the processing for the next sub-component. If the process is not completed (NO), the process proceeds to step S1300.

Furthermore, the supply chain risk calculation unit 1600 determines whether there are sub-parts (grandchild parts) for the child part in step S1100. If a grandchild part exists (YES), the process proceeds to step S1500. If no grandchild part exists (NO), the process proceeds to step S1400. The supply chain risk calculation unit 1600 then performs the same processing on the grandchild part as in step S1100 (step S1400).

Here, the processing in steps S1100 and S1400 will be explained. The supply chain risk calculation unit 1600 extracts the component group (including sub-components of the component) and the group of companies that handle them for the product in question. For example, for the company name "Company H" and the product/service "Motor" extracted in step S1100, the target is the sub-component "Stator" and the sub-component handling company "Company X". Then, the supply chain risk calculation unit 1600 extracts the sub-component "Coil" and the sub-component handling company "Company A" for which the parent component handling company of BOM2800 is "Company X" and the parent component matches "Stator". Note that in step S1400, "parent component" refers to a sub-component, and "sub-component" refers to a grandchild component.

Next, the supply chain risk calculation unit 1600 performs the following processing on the companies and their products/services extracted in steps S1100 and S1400. Based on the parent components and parent component handling companies, and child components and child component handling companies extracted in step S1200, it acquires the companies' supply chain information (step S1500). The details of the data and processing content handled in step S1500 are described below.

Figure 14 shows an example of supply chain information 2900 used in Example 2. The supply chain information 2900 has fields for company name 2901, products/services handled 2902, and supply chain constituent companies 2903. In other words, the supply chain information 2900 is information about the supply chain constituent companies for each product/service handled by a company. For example, in the example in Figure 14, the company name extracted in step S1100 is "Company H," and the product/service traded is motors. In this case, in steps S1100 to S1400, the companies constituting the supply chain—"Company H, Company X, Company Y, Company A, Company B, Company C, and Company D"—will be extracted as sub-component handling companies.

Returning to the flowchart in Figure 11, let's explain the processing flow. Next, the supply chain risk calculation unit 1600 extracts corporate governance information 2600 for each product/service traded by a company, based on the supply chain information 2900 stored in the data storage unit 2000 (step S1600). The details of step S1600 will be explained below.

For example, in supply chain information 2900, the target company is "Company H," and the product/service handled is "motor." In this case, the supply chain constituent companies are "Company H, Company X, Company Y, Company A, Company B, Company C, and Company D." Therefore, the supply chain risk calculation unit 1600 extracts corporate governance indicators 2603 for each category of company name "Company H, Company X, Company Y, Company A, Company B, Company C, and Company D" from the corporate governance information 2600.

Returning to the flowchart in Figure 11, let's explain the processing flow. Next, the supply chain risk calculation unit 1600 calculates the supply chain risk for each of the company's traded products and services based on the corporate governance information 2600 and supply chain information 2900 extracted in step S1600. Then, the supply chain risk calculation unit 1600 stores this information in the supply chain risk information 3000 table of the data storage unit 2000 (step S1700). The details of the data handled in this process are explained below.

Figure 15 shows an example of supply chain risk information 3000 used in Example 2. The supply chain risk information 3000 has fields for potential trading companies 3001, products/services handled 3002, and supply chain risk value 3003. In other words, the supply chain risk information 3000 is information about the supply chain risks of potential trading companies. For example, in the example shown in Figure 15, the products/services handled 3002 of "Company H", which is a potential trading company 3001, are "motors". The supply chain risk value 3003 is stored as "43.17". This supply chain risk value 3003 indicates supply chain risks such as supply shortages and delays at "Company H". The supply chain risk value 3003 for Company H can be calculated, for example, as the sum of the corporate governance indicators 2603 of the supply chain constituent companies 2903 of "Company H" in the supply chain information 2900. Note that the larger the supply chain risk value 3003, the lower the evaluation result for the company's compliance violation potential. This step S1700 concludes the explanation of the processing in this embodiment.

Next, the display content in Example 2 will be described. Figure 16 shows an example screen of the corporate governance information provision device 1000 in Example 2. This screen is displayed on the input/output interface unit 1700, that is, the display device 15 in Figure 2.

Figure 16 shows example screens: the transaction request input screen 1701, the supply chain risk value display screen 1702 for potential trading partners, and the supply chain display screen 1703. Here, the user inputs the desired transaction details into the transaction request input screen 1701 using the input/output interface unit 1700. In the example in Figure 16, "motor," one of the products/services handled, is entered as the transaction details.

The supply chain risk value display screen 1702 for potential trading companies displays the supply chain risk value of the potential trading company corresponding to the entered transaction details. Here, a potential trading company is a company that handles "motors," which is the entered transaction item, and this can be identified from the supply chain information 2900.

Furthermore, the supply chain display screen 1703 shows the details of the supply chain of the prospective trading company and the corporate governance information of the supply chain constituent companies. Here, the supply chain details refer to a diagram illustrating the connection relationships of the supply chain constituent companies 2903 in the supply chain information 2900. The corporate governance information of the supply chain constituent companies can be identified using the corporate governance indicators 2603 for each company identified in the supply chain constituent companies 2903, which are included in the corporate governance information 2600.

The above screen allows users to view potential trading partners in order of lowest supply chain risk value. They can also view details of each potential trading partner's supply chain and the calculation of their supply chain risk value. This makes it possible to pre-evaluate the overall supply chain risk based on corporate governance before trading with a company and select potential trading partners accordingly. This concludes the explanation of Example 2. According to Example 2, it is possible to calculate the overall supply chain risk to which a potential trading partner belongs based on the calculated corporate governance.

Example 3 shows an example where the corporate governance information provider 1000 is provided to a "platform" (inter-company transaction service system) that provides inter-company transactions. Figure 17 is a configuration diagram of the inter-company transaction service system in Example 3. The inter-company transaction service system is interconnected via a network 20, with the purchasing/procurement company system 2-1, the order-receiving company system 2-2, the corporate governance information provider 1000, and the transaction support device 1001 all linked to each other. Note that while Figure 17 shows one purchasing/procurement company system 2-1 and one order-receiving company system 2-2, multiple such systems may exist.

The corporate governance information provision device 1000 has the same configuration as in Examples 1 and 2. Here, the corporate governance information provision device 1000 can be implemented as a so-called server, and the display device 15, input device 16, and media reader 17 shown in Figure 2 can be omitted.

Furthermore, the transaction support device 1001 is a device that supports and mediates transactions of the products and services handled, and can be implemented using a computer. The transaction support device 1001 transmits and receives information such as order information, information on the selection and inquiry of supplier companies, and order acceptance information in order to support and mediate transactions.

Furthermore, the Purchasing and Procurement Company System 2-1 is a system used by the Purchasing and Procurement Company to purchase its products and services. The Purchasing and Procurement Company System 2-1 includes a group of terminal devices 21-1 and a Purchasing and Procurement Device 22, which are connected to each other via the company's internal network. The terminal device group 21-1 performs tasks such as selecting suppliers and creating order information according to user operations. The Purchasing and Procurement Device 22 transmits order information to the Transaction Support Device 1001 and instructions for creating corporate governance information and supply chain risk to the Corporate Governance Information Provision Device 1000, based on information from the terminal device group 21-1. As a result, the terminal device group 21-1 can display corporate governance information and supply chain risk of the receiving company. In other words, the terminal device group 21-1 can display the screen shown in Figure 16. It should be noted that the Purchasing and Procurement Company may also receive orders for its products and services. Therefore, there is no prerequisite for providing a Receiving Company System 2-2 or a Receiving Device 23 within the Purchasing and Procurement Company System 2-1.

Furthermore, the order-receiving company system 2-2 is a system used by the order-receiving company to provide the products and services it handles. The order-receiving company system 2-2 includes a group of terminal devices 21-2 and an order-receiving device 23 that are connected to each other via the company's internal network.
Here, the terminal device group 21-2 performs tasks such as creating order-related information, including order acceptance and delivery dates, according to user operations. The order-receiving device 23 transmits order-related information to the transaction support device 1001 and instructions to the corporate governance information provider device 1000 to create corporate governance information and supply chain risks, based on information from the terminal device group 21-2. As a result, the terminal device group 21-2 can display the corporate governance information and supply chain risks of the ordering company. In other words, the terminal device group 21-2 can display the screen shown in Figure 16. It should be noted that the ordering company may also purchase and procure the products and services it handles. For this reason, there is no prerequisite for providing a purchasing/procurement company system 2-1 or a purchasing/procurement device 22 in the ordering company system 2-2.

Furthermore, the purchasing/procurement company system 2-1 and the order-receiving company system 2-2 may each possess the functions of the other. Also, the inter-company transaction service system can be implemented using a so-called EDI (Electronic Data Interchange) system.

Furthermore, corporate governance information may also be used in the intermediary function of the transaction support device 1001. For example, it may be used to support ordering or order fulfillment by selecting candidates based on requests for supplier selection from the purchasing/procurement company system 2-1 or the order fulfillment company system 2-2.

This concludes the explanation of Example 3. According to Example 3, appropriate support can be provided in inter-company transactions.

Furthermore, the present invention is not limited to the embodiments described above, and various modifications are included. For example, the embodiments described above are explained in detail to make the present invention easier to understand, and are not necessarily limited to those having all the described configurations. Also, it is possible to replace parts of the configuration of one embodiment with those of another embodiment, and it is also possible to add configurations from other embodiments to the configuration of one embodiment. In addition, it is possible to add, delete, or replace parts of the configuration of each embodiment. For example, the corporate governance information provision device 1000 can be implemented as an in-house device.

Furthermore, each of the above-mentioned configurations, functions, processing units, and processing means may be implemented in hardware, either partially or entirely, for example, by designing them as integrated circuits. Alternatively, each of the above-mentioned configurations and functions may be implemented in software by a processor interpreting and executing programs that implement each function. Information such as programs, tables, and files that implement each function can be stored in memory, a recording device such as a hard disk or SSD (Solid State Drive), or a recording medium such as an IC card, SD card, or DVD.

Furthermore, the control and information lines shown are those deemed necessary for explanatory purposes and do not necessarily represent all control and information lines in the actual product. In practice, it can be assumed that almost all components are interconnected.

1000: Corporate governance information provision device 1100: Information collection and management unit 1200: Corporate financial analysis information calculation unit 1300: Corporate governance evaluation coefficient calculation unit 1400: Corporate governance information calculation unit 1500: Supply chain information acquisition unit 1600: Supply chain risk calculation unit 1700: Input/output interface unit 2000: Data storage unit

Claims (8)

In a corporate governance information provision device that provides corporate governance information of a company,
An information collection and management department that collects corporate financial data and compliance information showing the financial status of the aforementioned company,
A corporate governance information calculation unit calculates corporate governance information indicating the potential for compliance violations of the company based on the aforementioned corporate financial data and compliance information ,
A corporate financial analysis information calculation unit calculates corporate financial analysis information, which is information for analyzing the financial status of a company, using the aforementioned corporate financial data.
The system includes a corporate governance evaluation coefficient calculation unit that calculates a corporate governance evaluation coefficient indicating the degree of influence of the corporate financial analysis information on compliance violations of the company, using the aforementioned corporate financial data and compliance information.
The aforementioned corporate governance information calculation unit calculates the corporate governance information using the corporate financial analysis information and the corporate governance evaluation coefficient.
A corporate governance information provider that provides the calculated corporate governance information. In the corporate governance information provision device according to claim 1,
The aforementioned corporate governance information includes a corporate governance index for each company, which is an indicator of the potential for compliance violations to occur. In the corporate governance information provision device according to claim 2 ,
The aforementioned corporate governance information calculation unit is a corporate governance information providing device that calculates the corporate governance index based on the company's operating profit, research and development expenses, and equipment costs. In the corporate governance information provision device according to claim 2 ,
Furthermore, the corporate governance information providing device has a supply chain risk calculation unit that calculates a supply chain risk value indicating the risks on the supply chain of the said company using corporate governance indicators of the said company and the supply chain constituent companies that constitute the supply chain. In a method for providing corporate governance information that is implemented by a corporate governance information provision device that provides corporate governance information of a company,
The aforementioned corporate governance information provision device includes an information collection and management unit, a corporate governance information calculation unit, a corporate financial analysis information calculation unit, and a corporate governance evaluation coefficient calculation unit.
The aforementioned information collection and management department collects corporate financial data and compliance information that show the financial status of the aforementioned company,
The aforementioned corporate governance information calculation unit calculates corporate governance information indicating the potential for compliance violations of the company based on the corporate financial data and the compliance information.
The aforementioned corporate financial analysis information calculation unit uses the corporate financial data to calculate corporate financial analysis information, which is information used to analyze the financial status of a company.
The Corporate Governance Evaluation Coefficient Calculation Unit uses the Corporate Financial Data and the Compliance Information to calculate a Corporate Governance Evaluation Coefficient that indicates the degree of influence of the Corporate Financial Analysis Information on the Corporate's compliance violations.
The aforementioned corporate governance information calculation unit calculates the corporate governance information using the corporate financial analysis information and the corporate governance evaluation coefficient.
A method for providing corporate governance information, which provides the calculated corporate governance information. In the method for providing corporate governance information described in claim 5 ,
A method for providing corporate governance information, wherein the corporate governance information includes a corporate governance index for each company, which is an indicator of the potential for compliance violations to occur. In the method for providing corporate governance information described in claim 6 ,
A method for providing corporate governance information, wherein the corporate governance information calculation unit calculates the corporate governance index based on the company's operating profit, research and development expenses, and equipment costs. In the method for providing corporate governance information described in claim 6 ,
Furthermore, the aforementioned corporate governance information provision device has a supply chain risk calculation unit,
A method for providing corporate governance information , wherein the supply chain risk calculation unit calculates a supply chain risk value indicating the risks to the supply chain of the company, using corporate governance indicators of the company and the supply chain constituent companies that make up the supply chain.