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The number of reviews and re-execution are according to the need found by
the organization, by evaluating the result of each interaction, comparing with the
previously proposed objective. Generally, 1 review is made per area, at the stage of
collecting and analyzing indicator information and 12 reviews at the writing and final
validation stages.
Subsequently, the report was continued; thus, for its preparation, covering all
material topics, including those that were not part of this first test, totaled 12 SPRINT
content review. This was a record as 26 revisions were required last year.
Finally, in this case of application, the operationalization and improvement stage
proposed by the procedure is characterized by the validation stage through an external
company. This organization would test the information contained in the report. Due
to the fact that, in this case, this process was not performed because of the high costs
arising from this hiring, the final validation step did not occur. This is, the company
chose not to perform owing to the high costs involved, and then, this step of the
procedure was not performed.
5 Discussion
There are several benefits to using an agile approach—SCRUM Method—for sustainability reporting, specifically the GRI Standard (covered in this paper). The main
gains are linked to the way architecture-orientation enables the improvement of
problem-solving processes at different stages. For example, GRI Standard provides
requirements, guidance, suggestions, and obligations, but does not provide detailed
modus operandi for report execution. Using the SCRUM Method made it possible
to describe the steps, the execution mode, and the person responsible for the task,
thus, besides gaining control of the processes, it is possible to improve them in each
sprint cycle. Main direct and indirect gains observed in project implementation:
• Decrease in the number of revisions at all stages;
• Less time for the elaboration of the whole report and consequently publication;
• Increased report quality due to process control.
• Processes improvement;
• Improved engagement and communication between project actors;
• Internalization of knowledge and mode of operation (i.e., learning);
• Decreased cost of the report as the agile methodology favors the use of fewer
people in a shorter timeframe.
Furthermore, the use of worksheets allowed a better organization of the whole
process of elaboration of the sustainability report. For example, the MoSCoW tool
prioritizes requirements according to their influence on the success of the adequacy
project. The “must” must be completed to succeed; the “Should” are those that
conduct critical but less urgent activities; “Could” are those that can be removed due
to resource constraints and; “There won’t be for now” are the ones that would be nice
to have, but they can be done later (Oliveira 2014). And, the organizational structuring
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