44
P. B. Carvalho et al.
high commitment from those involved, stipulates a high number of requirements that
must be presented, and demands validation of much information about the indicators.
For these reasons, it is a thread with a high risk of failure, since the information must
be clear and coherent because this report is the key to understand the attitude of
organizations towards the identification, analysis, care, and solution of potentials
and reals impacts caused by the business.
Therefore, the sustainability report is the practice of measuring and disseminating
through a report the social, economic, and environmental impacts caused by the daily
activities of an organization—a company, a nonprofit organization or a government
institution (Global Reporting Initiative 2019a; Calabrese et al. 2016). Since it is a tool
that allows organizations to explain how they manage the economy, the environmental
and social impacts related to their business (Global Reporting Initiative 2019a). That
is, it discloses how the actual and potential impacts caused by the organization’s
activities are identified, analyzed, and resolved (Global Reporting Initiative 2018).
Also, the report can be seen as a way of explaining actions and other pertinent
information to organizations’ stakeholders. Thus, maintaining a dialogue with shareholders and other stakeholders (Romero et al. 2019). Since it is relevant and a requirement of the GRI G4 Guidelines—and after GRI Standard—there is integration, relation, strategies and communication with stakeholders (Global Reporting Initiative
2011, 2019a).
For this reason, the procedure designed to assist in the implementation of organizational adequacies projects, called “architecture-oriented agile approach,” will be
used to guide an automobile company, named Company Y, located in the metropolitan
region of Curitiba, in the state of Paraná, Brazil, to disclose its sustainability-related
projects, indicators, and practices through the Global Reporting Initiative (GRI)
report model, for being internationally recognized. The largest companies in the
world are using “some kind of guidance or framework to guide their sustainability
reporting. The GRI framework is most commonly used, with 63% of N100 reports
and 75% of G250 reports” (KPMG 2017).
This procedure was selected because it is capable of dealing with all the aspects
which dynamically contemplate the reporting and it is an approach that covers all
the steps that are essential to do in order to have the success of the adequacy project.
Remembering that organizational change can be defined, according to Levovnik and
Gerbec (2018), as “any change of position or responsibility within an organization
or any change in a political organization or procedure that affects the safety of the
process.”
2 Research Design
This procedure is covered by steps from 0 to 5. The zero phase establishes the
team responsible for the coordination of the project, which should be composed of:
the interlocutor (animator) who will be responsible for the progress of the project,
according to the procedure systematic; the project owner, who will be responsible for
P. B. Carvalho et al.
high commitment from those involved, stipulates a high number of requirements that
must be presented, and demands validation of much information about the indicators.
For these reasons, it is a thread with a high risk of failure, since the information must
be clear and coherent because this report is the key to understand the attitude of
organizations towards the identification, analysis, care, and solution of potentials
and reals impacts caused by the business.
Therefore, the sustainability report is the practice of measuring and disseminating
through a report the social, economic, and environmental impacts caused by the daily
activities of an organization—a company, a nonprofit organization or a government
institution (Global Reporting Initiative 2019a; Calabrese et al. 2016). Since it is a tool
that allows organizations to explain how they manage the economy, the environmental
and social impacts related to their business (Global Reporting Initiative 2019a). That
is, it discloses how the actual and potential impacts caused by the organization’s
activities are identified, analyzed, and resolved (Global Reporting Initiative 2018).
Also, the report can be seen as a way of explaining actions and other pertinent
information to organizations’ stakeholders. Thus, maintaining a dialogue with shareholders and other stakeholders (Romero et al. 2019). Since it is relevant and a requirement of the GRI G4 Guidelines—and after GRI Standard—there is integration, relation, strategies and communication with stakeholders (Global Reporting Initiative
2011, 2019a).
For this reason, the procedure designed to assist in the implementation of organizational adequacies projects, called “architecture-oriented agile approach,” will be
used to guide an automobile company, named Company Y, located in the metropolitan
region of Curitiba, in the state of Paraná, Brazil, to disclose its sustainability-related
projects, indicators, and practices through the Global Reporting Initiative (GRI)
report model, for being internationally recognized. The largest companies in the
world are using “some kind of guidance or framework to guide their sustainability
reporting. The GRI framework is most commonly used, with 63% of N100 reports
and 75% of G250 reports” (KPMG 2017).
This procedure was selected because it is capable of dealing with all the aspects
which dynamically contemplate the reporting and it is an approach that covers all
the steps that are essential to do in order to have the success of the adequacy project.
Remembering that organizational change can be defined, according to Levovnik and
Gerbec (2018), as “any change of position or responsibility within an organization
or any change in a political organization or procedure that affects the safety of the
process.”
2 Research Design
This procedure is covered by steps from 0 to 5. The zero phase establishes the
team responsible for the coordination of the project, which should be composed of:
the interlocutor (animator) who will be responsible for the progress of the project,
according to the procedure systematic; the project owner, who will be responsible for