JP2022188585A - Information processing device - Google Patents

Abstract

To provide an information processing device which readily calculates an emission amount of an environmental load factor.SOLUTION: In an information processing device 1, an emission amount calculation unit 212: extracts fixed asset ledger data of an acquisition date in a fiscal year from a fixed asset ledger storage unit 231; identifies an asset classification and an asset name in an asset goods category from a type setting information storage unit 232; acquires data corresponding to the identified asset classification and the asset name from the extracted fixed asset ledger data; acquires a corresponding emission coefficient from an emission coefficient storage unit 233; and calculates an emission amount of a fixed asset by multiplying the emission coefficient by a ledger price of the fixed asset ledger data. The emission amount calculation unit also: identifies an asset classification and an asset name of a leased asset from the type setting information storage unit 232; acquires data corresponding to the identified asset classification and the asset name from the extracted fixed asset ledger data; acquires an emission coefficient corresponding to the asset classification and the asset name from the emission coefficient storage unit 233; and calculates an emission amount of the leased asset by multiplying the emission coefficient by a ledger price of the acquired fixed asset ledger data.SELECTED DRAWING: Figure 2

Description

The present invention relates to an information processing device.

Patent Literature 1 describes obtaining emissions of environmental load factors such as carbon dioxide associated with power generation.

Japanese Patent Application Laid-Open No. 2006-004080

However, it takes time and effort to calculate the environmental load factor related to the equipment owned by the business operator.

SUMMARY OF THE INVENTION The present invention has been made in view of such a background, and it is an object of the present invention to provide a technique capable of easily calculating the amount of emissions of environmental load factors.

The main invention of the present invention for solving the above-mentioned problems is an information processing device comprising an accounting data storage unit for storing accounting data and a coefficient for storing an emission factor of environmentally hazardous substances for each item related to assets or expenses. The method is characterized by comprising a storage unit, and a discharge amount calculation unit that calculates the discharge amount of the environmentally hazardous substance based on the accounting data and the emission factor.

Other problems disclosed by the present application and solutions thereof will be clarified by the section of the embodiment of the invention and the drawings.

According to the present invention, it is possible to easily calculate the amount of emissions of environmental load factors.

2 is a diagram showing a hardware configuration example of the information processing apparatus 1; FIG. 2 is a diagram showing a software configuration example of the information processing apparatus 1; FIG. It is a figure explaining operation|movement of the information processing apparatus 1 of this embodiment.

<Overview of the invention>
The contents of the embodiments of the present invention are listed and explained. The present invention has, for example, the following configurations.
[Item 1]
an accounting data storage unit that stores accounting data;
a coefficient storage unit that stores an emission coefficient of environmentally hazardous substances for each item related to assets or expenses;
an emission amount calculation unit that calculates the emission amount of the environmentally hazardous substance based on the accounting data and the emission factor;
An information processing device comprising:
[Item 2]
The information processing device according to item 1,
the accounting data is fixed asset ledger data;
An information processing device comprising:
[Item 3]
The information processing device according to item 2,
The emissions calculation unit extracts data of the assets corresponding to capital goods from the fixed asset ledger data, and calculates the emissions based on the extracted data and the emission factor;
An information processing device characterized by:
[Item 4]
The information processing device according to item 2 or 3,
The emission amount calculation unit extracts data of the asset corresponding to the leased asset from the fixed asset ledger data, and calculates the emission amount based on the extracted data and the emission factor;
An information processing device characterized by:
[Item 5]
The information processing device according to any one of items 2 to 4,
Information specifying the asset and the value of the asset are associated and stored in the fixed asset ledger data,
The emission amount calculation unit calculates the emission amount for each asset by multiplying the value corresponding to the asset by the coefficient;
An information processing device characterized by:
[Item 6]
The information processing device according to any one of items 1 to 5,
comprising an environmental value purchasing unit that purchases an environmental value according to the calculated emissions;
An information processing device characterized by:

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

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

The accounting data acquisition unit 211 acquires accounting data. The accounting data acquisition unit 211 can acquire accounting data by accessing an external accounting system (not shown), for example. In this embodiment, the accounting data acquisition unit 211 acquires data related to fixed assets managed in the fixed asset ledger (hereinafter referred to as fixed asset ledger data) among the accounting data. The accounting data acquisition unit 211 can register the acquired fixed asset ledger data in the fixed asset ledger storage unit 231 .

The fixed asset ledger storage unit 231 stores fixed asset ledger data for each asset. The fixed asset ledger data includes the fixed asset number that identifies the asset, the asset name, the asset classification, the acquisition date of the asset, the number of assets, the useful life, the depreciation method, the depreciation rate or the depreciation amount, and the current asset book Can include price, etc.

The type setting information storage unit 232 sets categories of assets managed as fixed asset ledger data. The type setting information storage unit 232 stores categories in association with asset classes and asset names. In this embodiment, the categories are those defined in the Greenhouse Gas (GHG) Protocol Scope 3 criteria. Note that the type setting information storage unit 232 can also set categories in association with only asset classes or asset names. Also, the type setting information storage unit 232 may set a category in association with a specific fixed asset number.

The emission factor storage unit 233 stores factors for calculating the emission amount. The emission factor storage unit 233 stores emission factors in association with asset classes and asset names. In this embodiment, it is assumed that the emission factors specified in the GHG protocol are stored. Note that the emission factor storage unit 233 can also set emission factors in association with only asset classes or asset names. Also, the emission factor storage unit 233 may set an emission factor in association with a specific fixed asset number.

The emissions calculation unit 212 calculates the emissions of environmentally hazardous substances based on the fixed asset ledger data and the emission factor. The emission amount calculation unit 212 can calculate the emission amount of environmentally hazardous substances for each category corresponding to the asset name and asset category in the fixed asset ledger data. In this embodiment, the emissions calculator 212 calculates emissions for assets corresponding to capital goods (Category 2) and leased assets (Category 8) defined in Scope 3 of the GHG Protocol. Specifically, the emissions calculation unit 212 extracts fixed asset data corresponding to capital goods (category 2) and leased assets (category 8), and extracts emissions corresponding to the asset name and asset category of the extracted fixed asset data. Emissions can be calculated by multiplying the factor by the book value. Note that the emissions calculation unit 212 can only calculate assets acquired in the current fiscal year.

The environmental value purchasing unit 213 purchases environmental value for offsetting emissions of environmentally hazardous substances. The environmental value purchasing unit 213 can access an external server (not shown) to purchase environmental value such as J-credits. The environmental value purchasing unit 213 can purchase environmental value in order to offset the emissions associated with fixed assets calculated by the emissions calculating unit 212 .

<Action>
FIG. 3 is a diagram for explaining the operation of the information processing device 1 of this embodiment.

The emissions calculation unit 212 extracts the fixed asset ledger data that includes the date of acquisition in the relevant fiscal year from the fixed asset ledger storage unit 231 (S301), and classifies the asset classification and asset name corresponding to the capital goods category. Of the fixed asset ledger data specified and extracted from the setting information storage unit 232, the data corresponding to the specified asset classification and asset name are obtained (S302), and the emission factor corresponding to the asset classification and asset name is obtained as an emission factor. It is possible to obtain from the storage unit 233 and multiply the book value of the acquired fixed asset ledger data by the acquired emission factor to calculate the emission amount related to the asset (S303).

The emissions calculation unit 212 identifies the asset classification and asset name corresponding to the leased asset category from the type setting information storage unit 232, and identifies the identified asset classification and asset name from the fixed asset ledger data extracted in S301. (S304), acquires the emission factor corresponding to the asset category and asset name from the emission factor storage unit 233, and multiplies the acquired emission factor by the book value of the fixed asset ledger data acquired in S304. , the emissions associated with the asset can be calculated (S305).

The discharge amount calculation unit 212 totals the discharge amounts calculated as described above (S306) and outputs the discharge amount (S307). At least one of the emission amount for each category and the total value can be output.

The environmental value purchase unit 213 purchases the environmental value corresponding to the total amount of emissions (S308), thereby reducing all upstream carbon dioxide emissions for capital goods and leased assets acquired in the current fiscal year. Emissions can be offset.

Although the present embodiment has been described above, the above-described embodiment is intended to facilitate understanding of the present invention, and is not intended to limit and interpret the present invention. The present invention can be modified and improved without departing from its spirit, and the present invention also includes equivalents thereof.

For example, in the present embodiment, emissions of environmentally hazardous substances related to fixed assets are calculated based on fixed asset ledger data. Emissions can be calculated. The accounting data may be, for example, data managed by accounting package software or an accounting cloud service, or may be data managed by, for example, an accounting staff of a business operator using spreadsheet software or the like. .

In addition, in this embodiment, based on fixed asset ledger data corresponding to capital goods (category 2) and leased assets (category 8) related to scope 3 of the GHG protocol (value chain of business operators), the environment related to the fixed assets Although the amount of pollutant emissions is calculated, it is not limited to this, and it is also possible to calculate the amount of emissions related to Scope 1 and Scope 2 of the GHG protocol. For Scope 3, emissions can also be calculated for categories other than categories 2 and 8.

==About GHG Protocol Scope 1==
It is possible to calculate the amount of emissions related to the direct emissions of environmentally hazardous substances by businesses based on accounting data. For example, if invoice data includes detailed data related to the purchase of fossil fuels, or if receipt data or journal data (transportation expenses, etc.) include expense items related to the purchase of fossil fuels such as gasoline , the amount of fossil fuels purchased or paid (for example, it may be calculated by dividing the amount of purchase or payment by the unit price set in advance) by the emission factor. emissions can be calculated. The emission factor can be set in advance for each type of fossil fuel or for each product name, and it is also possible to set a default emission factor to be used for products that have not been set in advance. In addition, if bill data, journal data, etc. include payment to a sales company that sells a specific fossil fuel (which can be managed in advance in the information processing apparatus 1 as a master), can also calculate the emissions of environmentally hazardous substances by multiplying the products sold by the sales company by the emission factor. In this case, an emission factor can be set in advance for each sales company.

==About GHG Protocol Scope 2==
Emissions related to electricity used by businesses can also be calculated based on accounting data. For example, if the invoice data includes an item for electricity charges, or if the receipt data or journal data (utility costs, etc.) includes an item for payment of electricity charges, the The amount of electricity used (kwh) described in , or if the amount of electricity used cannot be obtained from the accounting data, estimate the amount of electricity used from the electricity rate and multiply the amount of electricity used by the emission factor. Emissions of environmentally hazardous substances can be calculated. An emission factor provided by an electric power company may be used, or an emission factor may be independently managed as a master for each power supply source. In addition, emission factors are managed for each specific seller set in advance, and if there is accounting data (invoice data, journal entry data, etc.) related to purchases from a specific seller, the sales The emission amount may be calculated by multiplying the purchase amount from the consumer by the emission factor.

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

<Category 1: Purchased goods and services>
Category 1 is emissions related to goods and services purchased by businesses. Emission factors for each product/service can be managed in a database in advance. If it is possible to obtain transaction detail data and journal entry data related to products and services managed in the database for Category 1 from accounting data such as invoice data, the amount of purchases of products and services related to the relevant details or journal entry , the emission amount can be calculated by multiplying the corresponding emission factor managed in the database.

<Category 2: Capital materials>
For Category 2, as explained in this embodiment, the emission amount can be calculated by multiplying the difference (increase) of the fixed assets from the previous fiscal year in the fixed asset ledger by the emission factor corresponding to the asset. .

<Category 4: Transportation and delivery (upstream)>
Category 4 includes activities related to upstream transportation and delivery, such as logistics related to procurement. Accounting data such as invoices and receipts can be classified as Category 9 by mastering whether the payment destination is a transportation/delivery company (for each company, whether it is a Category 4 or Category 9 logistics company). can be distinguished.), the emissions can be calculated by multiplying the weight and transportation distance of the transported item included in the item by the emission factor. Emission factors can be managed for each transportation/delivery company.

<Category 5: Waste>
Category 5 is activities related to waste disposal. When accounting data such as invoices and receipts include an item for which payment is made to a designated waste disposal company, the amount and amount of waste included in the item is multiplied by an emission factor. Emissions can be calculated by Note that the waste disposal companies and their emission factors can be recorded in a database as a master. The database can also manage whether a waste disposal company falls under category 5 or 12.

<Category 6: Business trip>
Category 6 is business travel for the employer's employees. Emissions can be calculated by multiplying the distance related to the business trip expense data in the accounting data by an emission factor (assumed to be set in advance) for each means of transportation. The distance may be calculated, for example, based on the fee for each means of transportation.

<Category 7: Employee commuting>
Category-7 is business employee commuting. It can be calculated based on the commuting cost data among the accounting data. The commuting cost data includes the means of transportation used for commuting and the distance (for example, it may be represented by two stations). ) to calculate emissions.

<Category 8: Leased Assets (Upstream)>
For category 8, as described in this embodiment, the emission amount can be calculated by multiplying the difference (increase) of the leased assets in the fixed asset ledger from the previous fiscal year by the emission factor corresponding to the assets. For leased assets that are being rented out, Category 8 can be omitted from the calculation, and Category 13 can be calculated.

<Category 9: Transportation and delivery (downstream)>
Category 9 is downstream logistical activities, which can include, for example, warehouse storage, retail point sales, in addition to shipment transportation. When accounting data such as invoices and receipts include an item for which payment is made to a specified transportation/delivery company, multiplying the weight and transportation distance of the transported item included in the item by an emission factor. Emissions can be calculated by Transport/delivery companies can be recorded in a database together with emission factors as a master. The master can also manage whether the vendor falls under category 4 or 9.
<Category 10: Transport/Delivery>
Category 10 is processing of sold products. When accounting data such as invoices and receipts include items for which the payment recipient is a specified processing contractor, the number and amount of products included in the item include emission factors for each vendor. Emissions can be calculated by multiplying.

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

<Category 12: Disposal of sold products>
Category 12 is disposal of sold products. When accounting data such as invoices and receipts include items for which payment is made to a designated waste disposal company, the amount and amount of waste included in the item is multiplied by the emission factor. Emissions can be calculated by In addition, the disposal contractor and its emission factor can be recorded in a database as a master. The database can also manage whether a disposal company falls under category 5 or 12.

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

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

211 accounting data acquisition unit 212 emission amount calculation unit 213 environmental value purchase unit 231 fixed asset register storage unit 232 type setting information storage unit 233 emission factor storage unit

Claims (6)

an accounting data storage unit that stores accounting data;
a coefficient storage unit that stores an emission coefficient of environmentally hazardous substances for each item related to assets or expenses;
an emission amount calculation unit that calculates the emission amount of the environmentally hazardous substance based on the accounting data and the emission factor;
An information processing device comprising: The information processing device according to claim 1,
the accounting data is fixed asset ledger data;
An information processing device comprising: The information processing device according to claim 2,
The emissions calculation unit extracts data of the assets corresponding to capital goods from the fixed asset ledger data, and calculates the emissions based on the extracted data and the emission factor;
An information processing device characterized by: The information processing device according to claim 2 or 3,
The emission amount calculation unit extracts data of the asset corresponding to the leased asset from the fixed asset ledger data, and calculates the emission amount based on the extracted data and the emission factor;
An information processing device characterized by: The information processing device according to any one of claims 2 to 4,
Information specifying the asset and the value of the asset are associated and stored in the fixed asset ledger data,
The emission amount calculation unit calculates the emission amount for each asset by multiplying the value corresponding to the asset by the coefficient;
An information processing device characterized by: The information processing device according to any one of claims 1 to 5,
comprising an environmental value purchasing unit that purchases an environmental value according to the calculated emissions;
An information processing device characterized by:

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