{"id":11023,"date":"2023-11-01T11:31:40","date_gmt":"2023-11-01T02:31:40","guid":{"rendered":"https:\/\/www.sambuichi.jp\/?p=11023"},"modified":"2023-11-22T13:09:49","modified_gmt":"2023-11-22T04:09:49","slug":"esg%e5%a0%b1%e5%91%8a%e3%81%ae%e5%ae%8c%e5%85%a8%e6%80%a7%e3%81%a8%e7%b2%be%e5%ba%a6%e3%82%92%e8%bf%bd%e6%b1%82%e3%81%99%e3%82%8b%e7%9b%a3%e6%9f%bb%e3%81%ae%e9%9d%a9%e6%96%b0","status":"publish","type":"post","link":"https:\/\/www.sambuichi.jp\/?p=11023&lang=en","title":{"rendered":"Innovation in Auditing for Complete Accuracy and Integrity of ESG Reporting"},"content":{"rendered":"<p>Views: 52<\/p><div id=\"header\">\n<h1>Innovation in Auditing for Complete Accuracy and Integrity of ESG Reporting<\/h1>\n<div id=\"toc\" class=\"toc2\">\n<div id=\"toctitle\">Table of Contents<\/div>\n<ul class=\"sectlevel1\">\n<li><a href=\"#_overview\">1. Overview<\/a>\n<ul class=\"sectlevel2\">\n<li><a href=\"#_summary\">1.1. Summary<\/a><\/li>\n<li><a href=\"#_introduction\">1.2. Introduction<\/a><\/li>\n<li><a href=\"#_why_esg_reporting_is_important\">1.3. Why ESG Reporting is Important<\/a><\/li>\n<li><a href=\"#_accuracy_in_auditing_with_xbrl\">1.4. Accuracy in Auditing with XBRL<\/a><\/li>\n<li><a href=\"#_utilizing_xbrl_csv\">1.5. Utilizing xBRL-CSV<\/a><\/li>\n<li><a href=\"#_concrete_benefits_for_auditors_and_auditees\">1.6. Concrete Benefits for Auditors and Auditees<\/a><\/li>\n<li><a href=\"#_conclusion_absolute_transparency_and_accuracy_in_esg_reporting\">1.7. Conclusion: Absolute Transparency and Accuracy in ESG Reporting<\/a><\/li>\n<\/ul>\n<\/li>\n<li><a href=\"#_esg_reporting_in_japan\">2. ESG Reporting in Japan<\/a>\n<ul class=\"sectlevel2\">\n<li><a href=\"#_the_state_of_esg_in_japan\">2.1. The State of ESG in Japan<\/a><\/li>\n<\/ul>\n<\/li>\n<li><a href=\"#_the_role_of_the_international_sustainability_standards_board_issb\">3. The Role of the International Sustainability Standards Board (ISSB)<\/a><\/li>\n<li><a href=\"#_strengthening_esg_reporting\">4. Strengthening ESG Reporting<\/a><\/li>\n<li><a href=\"#_effective_use_of_xbrl_in_esg_reporting_and_details\">5. Effective Use of XBRL in ESG Reporting and Details<\/a>\n<ul class=\"sectlevel2\">\n<li><a href=\"#_beyond_traditional_metrics\">5.1. Beyond Traditional Metrics<\/a><\/li>\n<li><a href=\"#_deep_insights_from_raw_data\">5.2. Deep Insights from Raw Data<\/a><\/li>\n<li><a href=\"#_historical_tracking_and_contextualization\">5.3. Historical Tracking and Contextualization<\/a><\/li>\n<li><a href=\"#_enabling_deeper_evaluations\">5.4. Enabling Deeper Evaluations<\/a><\/li>\n<li><a href=\"#_enhancing_auditors_in_esg_reporting_with_xbrl\">5.5. Enhancing Auditors in ESG Reporting with XBRL<\/a><\/li>\n<li><a href=\"#_accuracy_and_consistency\">5.6. Accuracy and Consistency<\/a><\/li>\n<li><a href=\"#_efficient_data_processing\">5.7. Efficient Data Processing<\/a><\/li>\n<li><a href=\"#_traceability_and_verification\">5.8. Traceability and Verification<\/a><\/li>\n<li><a href=\"#_integrated_analysis\">5.9. Integrated Analysis<\/a><\/li>\n<li><a href=\"#_enhancing_compatibility\">5.10. Enhancing Compatibility<\/a><\/li>\n<li><a href=\"#_deep_evaluation\">5.11. Deep Evaluation<\/a><\/li>\n<\/ul>\n<\/li>\n<li><a href=\"#_defining_the_purpose\">6. Defining the Purpose<\/a><\/li>\n<li><a href=\"#_conclusion\">7. Conclusion<\/a><\/li>\n<\/ul>\n<\/div>\n<\/div>\n<div id=\"content_adoc\">\n<div id=\"preamble\">\n<div class=\"sectionbody\">\n<div class=\"paragraph\">\n<p>Nobuyuki SAMBUICHI<br \/>\n<a href=\"https:\/\/www.iso.org\/committee\/5648297.html\">ISO\/TC295 Audit data services<\/a><br \/>\nConvener at SG1 Semantic model<br \/>\nCo-project leader at ISO\/AWI 21926 Semantic data model for audit data services<\/p>\n<\/div>\n<\/div>\n<\/div>\n<div class=\"sect1\">\n<h2 id=\"_overview\">1. Overview<\/h2>\n<div class=\"sectionbody\">\n<div class=\"sect2\">\n<h3 id=\"_summary\">1.1. Summary<\/h3>\n<div class=\"paragraph\">\n<p>As the global importance of environmental, social, and governance (ESG) reporting grows, the completeness and accuracy of these reports are extremely important. This proposal introduces an advanced methodology that leverages the strengths of XBRL and xBRL-CSV technologies, aiming to enhance the auditing of ESG reports. This approach aims to strengthen the reliability, precision, and overall trustworthiness of these reports, benefiting both auditors and the audited entities.<\/p>\n<\/div>\n<\/div>\n<div class=\"sect2\">\n<h3 id=\"_introduction\">1.2. Introduction<\/h3>\n<div class=\"paragraph\">\n<p>The dynamically evolving environment of ESG reporting demands data that can withstand rigorous detailed inspection. Considering the increasing importance of ESG disclosures in the global stock market ecosystem, ensuring the effectiveness of such data is paramount. This document recommends integrating advanced XBRL and xBRL-CSV technologies into the audit process, based on an approach of structured hierarchical clean data modeling, to address these urgent challenges.<\/p>\n<\/div>\n<\/div>\n<div class=\"sect2\">\n<h3 id=\"_why_esg_reporting_is_important\">1.3. Why ESG Reporting is Important<\/h3>\n<div class=\"paragraph\">\n<p>ESG reporting provides a comprehensive snapshot of a company&#8217;s environmental initiatives, social commitments, and governance mechanisms. As guardians of data authenticity, auditors are entrusted with the meticulous verification of this information. To effectively fulfill this duty, the integration of advanced XBRL technology capabilities is proposed.<\/p>\n<\/div>\n<\/div>\n<div class=\"sect2\">\n<h3 id=\"_accuracy_in_auditing_with_xbrl\">1.4. Accuracy in Auditing with XBRL<\/h3>\n<div class=\"paragraph\">\n<p>XBRL offers unique features not available in other standards. It can accurately define and categorize a wide range of measurement units. Beyond traditional currency units or quantity terms for goods and services, XBRL can classify units from physical volumes and masses to specific chemical values like pH levels, CO2, and NOX concentrations. By establishing clear distinctions, especially beyond standard currency units, XBRL enhances auditors&#8217; ability to deeply inspect and validate the intricacies of ESG reporting.<\/p>\n<\/div>\n<\/div>\n<div class=\"sect2\">\n<h3 id=\"_utilizing_xbrl_csv\">1.5. Utilizing xBRL-CSV<\/h3>\n<div class=\"paragraph\">\n<p>Integration with xBRL-CSV has the advantage of allowing familiar CSV data to be merged with taxonomies. This approach not only defines the hierarchical structure of data but also includes the required definitions for measurement units. This dual benefit provides context to each data point, ensuring thorough authentication and further strengthening the reliability of ESG reporting.<\/p>\n<\/div>\n<\/div>\n<div class=\"sect2\">\n<h3 id=\"_concrete_benefits_for_auditors_and_auditees\">1.6. Concrete Benefits for Auditors and Auditees<\/h3>\n<div class=\"ulist\">\n<ul>\n<li>\n<p>For Auditors: The adoption of XBRL technology enables auditors to delicately categorize data, allowing for rapid and accurate verification. The embedded hierarchical organization simplifies data tracing, making the audit process more efficient. Furthermore, the introduction of standardized quantity units minimizes data discrepancies, promoting a comprehensive and uniform audit approach.<\/p>\n<\/li>\n<li>\n<p>For Auditees: The introduction of these technologies enables companies to assure stakeholders of the clarity and completeness of data, enhancing the company&#8217;s reputation. Moreover, the use of standardized reporting technologies makes industry benchmarking and peer comparison more accessible for businesses.<\/p>\n<\/li>\n<\/ul>\n<\/div>\n<\/div>\n<div class=\"sect2\">\n<h3 id=\"_conclusion_absolute_transparency_and_accuracy_in_esg_reporting\">1.7. Conclusion: Absolute Transparency and Accuracy in ESG Reporting<\/h3>\n<div class=\"paragraph\">\n<p>In the pursuit of absolute transparency and accuracy in ESG reporting, the adoption of XBRL and xBRL-CSV technologies stands out as a groundbreaking move. Incorporating these technologies promises a significant leap in the reliability and accuracy of ESG reporting. We passionately present this proposal, aiming for ESG reporting that is not only detailed but precise and certain, serving as a solid foundation for knowledge-based decision-making in the global stock market.<\/p>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<div class=\"sect1\">\n<h2 id=\"_esg_reporting_in_japan\">2. ESG Reporting in Japan<\/h2>\n<div class=\"sectionbody\">\n<div class=\"paragraph\">\n<p>ESG reporting in Japan reflects a global movement towards integrating these factors into investment and management decisions, becoming a focal point. Specifically, about 1,800 companies listed on the Tokyo Stock Exchange are now mandated to disclose their ESG data. This focus is evidence of the efforts by Japanese companies listed on the Tokyo Stock Exchange Prime Market to enhance their approaches to meet investors&#8217; expectations and regulatory standards.<\/p>\n<\/div>\n<div class=\"sect2\">\n<h3 id=\"_the_state_of_esg_in_japan\">2.1. The State of ESG in Japan<\/h3>\n<div class=\"ulist\">\n<ul>\n<li>\n<p>Regulatory Framework: Under the guidance of Japan&#8217;s Financial Services Agency (FSA) and the Tokyo Stock Exchange (TSE), the Corporate Governance Code and Stewardship Code are serving as catalysts for companies to promote sustainable practices and improve transparency.<\/p>\n<\/li>\n<li>\n<p>Key Components of Japan&#8217;s ESG Reporting:<\/p>\n<\/li>\n<li>\n<p>Environment: Initiatives center around reducing carbon emissions, conserving energy, and aligning with the goals of the Paris Agreement. Focus is also placed on waste and water management.<\/p>\n<\/li>\n<li>\n<p>Social: Employee welfare, diversity, inclusiveness, and the transformation of traditional corporate practices are of utmost importance. Other areas include engagement with local communities and consumer protection.<\/p>\n<\/li>\n<li>\n<p>Governance: ESG reports emphasize strengthened governance structures, ethical practices, board diversity, and shareholder rights.<\/p>\n<\/li>\n<li>\n<p>Current Trends:<\/p>\n<\/li>\n<li>\n<p>Compliance with International Standards: Japanese companies are gradually aligning their ESG disclosures with global standards including GRI, SASB, and TCFD.<\/p>\n<\/li>\n<li>\n<p>Dialogue with Investors: Both domestic and<\/p>\n<div class=\"literalblock\">\n<div class=\"content\">\n<pre>international investors prioritize ESG metrics and are increasing dialogues to understand companies' ESG activities.<\/pre>\n<\/div>\n<\/div>\n<\/li>\n<li>\n<p>Driving Innovation: Investments in technology to achieve sustainability goals are increasing.<\/p>\n<\/li>\n<li>\n<p>Inherent Challenges:<\/p>\n<\/li>\n<\/ul>\n<\/div>\n<div class=\"paragraph\">\n<p>The rise in ESG reporting has not proceeded without barriers such as the lack of a unified reporting format. Companies are grappling with diverse investor perspectives and various regulatory guidelines.<\/p>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<div class=\"sect1\">\n<h2 id=\"_the_role_of_the_international_sustainability_standards_board_issb\">3. The Role of the International Sustainability Standards Board (ISSB)<\/h2>\n<div class=\"sectionbody\">\n<div class=\"paragraph\">\n<p>The ISSB plays a central role in developing global sustainability standards to meet the growing demand for unified, reliable information. These standards are extremely important for a diverse range of stakeholders, from investors to regulatory authorities.<\/p>\n<\/div>\n<div class=\"paragraph\">\n<p>Key Features of ISSB Standards:<\/p>\n<\/div>\n<div class=\"ulist\">\n<ul>\n<li>\n<p>Holistic Reporting: By covering a wide range of ESG areas, they ensure a comprehensive depiction of a company&#8217;s efforts.<\/p>\n<\/li>\n<li>\n<p>Cross-Border Uniformity: ISSB promotes consistency by providing a single global standard.<\/p>\n<\/li>\n<li>\n<p>Integration of Financial and ESG Reporting: This offers a unified view of a company&#8217;s overall health.<\/p>\n<\/li>\n<li>\n<p>Importance of Semantic Models: Incorporating semantic models leads to harmonized financial and non-financial data, providing stakeholders with comprehensive insights.<\/p>\n<\/li>\n<\/ul>\n<\/div>\n<\/div>\n<\/div>\n<div class=\"sect1\">\n<h2 id=\"_strengthening_esg_reporting\">4. Strengthening ESG Reporting<\/h2>\n<div class=\"sectionbody\">\n<div class=\"paragraph\">\n<p>The focus is on enhancing ESG reporting through data standardization and the integration of semantic models and taxonomies. The goal is to utilize tools such as xBRL-CSV and hierarchical tidy data for accurate auditing.<\/p>\n<\/div>\n<\/div>\n<\/div>\n<div class=\"sect1\">\n<h2 id=\"_effective_use_of_xbrl_in_esg_reporting_and_details\">5. Effective Use of XBRL in ESG Reporting and Details<\/h2>\n<div class=\"sectionbody\">\n<div class=\"paragraph\">\n<p>In today&#8217;s era of business practices focused on sustainability, ESG (Environmental, Social, Governance) reporting plays a crucial role in demonstrating a company&#8217;s commitment to responsible operations. The emphasis on ESG disclosures by the Tokyo Stock Exchange reflects the increasing global demand for such information driven by regulatory requirements and investor demands. However, as the scope of ESG data expands, challenges arise in acquiring, standardizing, and interpreting this data.<\/p>\n<\/div>\n<div class=\"paragraph\">\n<p>Enter XBRL, a framework designed for semantic representation of meanings typically associated with financial reporting. However, its capabilities extend beyond traditional financial metrics, making it invaluable for ESG reporting.<\/p>\n<\/div>\n<div class=\"sect2\">\n<h3 id=\"_beyond_traditional_metrics\">5.1. Beyond Traditional Metrics<\/h3>\n<div class=\"paragraph\">\n<p>In ESG reporting, metrics beyond monetary value, such as carbon emissions and fuel consumption, are often used. XBRL has the ability to define the structure of measurement units for a wide range of numerator and denominator units, making it adept at handling a variety of ESG metrics.<\/p>\n<\/div>\n<\/div>\n<div class=\"sect2\">\n<h3 id=\"_deep_insights_from_raw_data\">5.2. Deep Insights from Raw Data<\/h3>\n<div class=\"paragraph\">\n<p>Factory monitoring devices frequently generate simple CSV data. While these files provide basic numbers, they often lack information for deep semantic understanding. Using XBRL&#8217;s defined taxonomy, companies can add layers of meaning to this flat CSV data, transforming basic metrics into actionable ESG insights.<\/p>\n<\/div>\n<\/div>\n<div class=\"sect2\">\n<h3 id=\"_historical_tracking_and_contextualization\">5.3. Historical Tracking and Contextualization<\/h3>\n<div class=\"paragraph\">\n<p>XBRL excels with versioning capabilities that manage not only the latest data but also track historical changes, maintaining the integrity and lineage of data over long periods. This ensures that data from 4, 10, 20 years ago remains contextually relevant. Such historical metrics, combined with current data, provide insights into long-term sustainability trends and the effectiveness of various initiatives.<\/p>\n<\/div>\n<\/div>\n<div class=\"sect2\">\n<h3 id=\"_enabling_deeper_evaluations\">5.4. Enabling Deeper Evaluations<\/h3>\n<div class=\"paragraph\">\n<p>XBRL opens the door for auditors to delve deeper into the complex relationships between reported values and fundamental observational data. This depth of analysis ensures a comprehensive understanding of a company&#8217;s ESG efforts, painting a more accurate picture for stakeholders.<\/p>\n<\/div>\n<div class=\"paragraph\">\n<p>In conclusion, XBRL is more than just a financial reporting tool. In the realm of ESG disclosure, it provides a robust framework for capturing, standardizing, and interpreting a variety of metrics, ensuring that companies present their sustainability efforts transparently, comprehensively, and insightfully. As ESG reporting gains momentum in Japan and around the world, tools like XBRL are indispensable in driving transparency, accountability, and informed decision-making.<\/p>\n<\/div>\n<\/div>\n<div class=\"sect2\">\n<h3 id=\"_enhancing_auditors_in_esg_reporting_with_xbrl\">5.5. Enhancing Auditors in ESG Reporting with XBRL<\/h3>\n<div class=\"paragraph\">\n<p>The role of auditors is evolving in the context of ESG disclosure. Beyond verifying the accuracy and completeness of financial data, auditors are now tasked with validating the vast and diverse data included in ESG reporting. Considering its multifaceted capabilities, XBRL emerges as a valuable tool for auditors in this evolved landscape.<\/p>\n<\/div>\n<\/div>\n<div class=\"sect2\">\n<h3 id=\"_accuracy_and_consistency\">5.6. Accuracy and Consistency<\/h3>\n<div class=\"paragraph\">\n<p>XBRL ensures that the data used in ESG reporting complies with standardized definitions. This uniformity minimizes ambiguity, enabling auditors to review reports more confidently and accurately.<\/p>\n<\/div>\n<\/div>\n<div class=\"sect2\">\n<h3 id=\"_efficient_data_processing\">5.7. Efficient Data Processing<\/h3>\n<div class=\"paragraph\">\n<p>XBRL&#8217;s machine-readable format accelerates the audit process. Auditors can automate much of the verification process, ensuring faster and more efficient audits without compromising accuracy.<\/p>\n<\/div>\n<\/div>\n<div class=\"sect2\">\n<h3 id=\"_traceability_and_verification\">5.8. Traceability and Verification<\/h3>\n<div class=\"paragraph\">\n<p>XBRL&#8217;s versioning capabilities allow auditors to easily trace back changes in data, providing a clear audit trail. This historical perspective helps identify patterns, anomalies, or inconsistencies that may require deeper investigation.<\/p>\n<\/div>\n<\/div>\n<div class=\"sect2\">\n<h3 id=\"_integrated_analysis\">5.9. Integrated Analysis<\/h3>\n<div class=\"paragraph\">\n<p>The comprehensive nature of XBRL allows auditors to combine and view financial and non-financial data together, facilitating overall analysis. This integrated view can reveal deeper insights, from assessing a company&#8217;s risk profile to understanding the potential impact of ESG initiatives on financial performance.<\/p>\n<\/div>\n<\/div>\n<div class=\"sect2\">\n<h3 id=\"_enhancing_compatibility\">5.10. Enhancing Compatibility<\/h3>\n<div class=\"paragraph\">\n<p>XBRL is consistent and compatible across various platforms and software. For auditors, this reduces friction when working with different systems and databases, ensuring a smoother audit process.<\/p>\n<\/div>\n<\/div>\n<div class=\"sect2\">\n<h3 id=\"_deep_evaluation\">5.11. Deep Evaluation<\/h3>\n<div class=\"paragraph\">\n<p>XBRL&#8217;s ability to handle both aggregated values and fundamental observational data allows auditors to deeply evaluate the fundamental numbers shaping ESG reporting. This depth enables more rigorous verification of data and its meaning. Incorporating XBRL into the audit process not only streamlines operations but also improves the quality and depth of auditing. As companies worldwide pursue transparency and accountability in ESG disclosure, auditors equipped with XBRL are better positioned to ensure that stakeholders receive an accurate, comprehensive, and insightful view of a company&#8217;s sustainability efforts.<\/p>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<div class=\"sect1\">\n<h2 id=\"_defining_the_purpose\">6. Defining the Purpose<\/h2>\n<div class=\"sectionbody\">\n<div class=\"ulist\">\n<ul>\n<li>\n<p>Standardization of ESG Data:<br \/>\nEnsuring uniformity of data across sectors.<\/p>\n<\/li>\n<li>\n<p>Integration of the Semantic Model:<br \/>\nThis helps auditors gain deep insights from complex data structures.<\/p>\n<\/li>\n<li>\n<p>Adoption of XBRL and xBRL-CSV:<br \/>\nPromoting machine-readable ESG data.<\/p>\n<\/li>\n<li>\n<p>Hierarchical Tidy Data Approach:<br \/>\nStreamlining data, enhancing its quality and auditor access.<br \/>\nExpected Outcomes for Auditors:<\/p>\n<\/li>\n<li>\n<p>Standardized data reduces errors.<\/p>\n<\/li>\n<li>\n<p>Deeper understanding of data.<\/p>\n<\/li>\n<li>\n<p>Efficient data analysis using xBRL-CSV.<\/p>\n<\/li>\n<li>\n<p>Clear and structured ESG data aids in deriving valuable conclusions.<br \/>\nStrategies to Achieve the Purpose:<\/p>\n<\/li>\n<li>\n<p>Addressing Legal &amp; Systemic Barriers:<br \/>\nResearch and technical reports are developed to create a standardized ESG reporting approach.<\/p>\n<\/li>\n<li>\n<p>Unified ESG Reporting Framework:<br \/>\nUsing technologies like xBRL-CSV to bring consistency.<\/p>\n<\/li>\n<li>\n<p>Strengthening International Cooperation:<br \/>\nEnhancing collaboration with international organizations to harmonize ESG reporting standards.<\/p>\n<\/li>\n<\/ul>\n<\/div>\n<\/div>\n<\/div>\n<div class=\"sect1\">\n<h2 id=\"_conclusion\">7. Conclusion<\/h2>\n<div class=\"sectionbody\">\n<div class=\"paragraph\">\n<p>The evolution of ESG reporting in the Japanese stock market demonstrates a commitment to sustainability, transparency, and global alignment. By focusing on improving data quality and adopting international standards, the future trajectory of Japan&#8217;s ESG reporting appears promising. Collaborative efforts and technological integration are the ways forward in this area.<\/p>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<div id=\"footer\">\n<div id=\"footer-text\">\nLast updated 2023-11-22 13:08:27 +0900\n<\/div>\n<\/div>\n","protected":false},"excerpt":{"rendered":"<p>Views: 52 Innovation in Auditing for Complete Accuracy and Integrity of ESG Reporting Table of Contents 1. Ove [&hellip;]<\/p>\n","protected":false},"author":2,"featured_media":11019,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":[],"categories":[32,42,73,76,17,66],"tags":[],"_links":{"self":[{"href":"https:\/\/www.sambuichi.jp\/index.php?rest_route=\/wp\/v2\/posts\/11023"}],"collection":[{"href":"https:\/\/www.sambuichi.jp\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.sambuichi.jp\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.sambuichi.jp\/index.php?rest_route=\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/www.sambuichi.jp\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=11023"}],"version-history":[{"count":4,"href":"https:\/\/www.sambuichi.jp\/index.php?rest_route=\/wp\/v2\/posts\/11023\/revisions"}],"predecessor-version":[{"id":11128,"href":"https:\/\/www.sambuichi.jp\/index.php?rest_route=\/wp\/v2\/posts\/11023\/revisions\/11128"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.sambuichi.jp\/index.php?rest_route=\/wp\/v2\/media\/11019"}],"wp:attachment":[{"href":"https:\/\/www.sambuichi.jp\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=11023"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.sambuichi.jp\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=11023"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.sambuichi.jp\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=11023"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}