58
P. B. Carvalho et al.
assist in the implementation of this type of organizational adequacies projects, which
is very positive.
Since the report was elaborated in a shorter time and it is possible to affirm
that if use this approach to develop the sustainability reports, probably, the final
result will be more realist and coherent with the organization’s actions. That is,
the sustainability report will be more assertive and will include a broader range of
information, requiring fewer resources, whereas it occurs adaptively and gradually,
according to the characteristics and needs of companies.
So, the company’s sustainability report was a faster elaboration than in the other
years, since a minor revision was needed and contemplated all the relevant information, as it covered all material topics provided by the GRI Standard, not limited
to those illustrated in this paper. Thus, this paper contributes to the evolution of the
subject, showing that it is possible to use agile approaches as background for the elaboration of sustainability reports based on the GRI Standard. This made it possible
to streamline report publication time, control processes, and improve review steps,
re-execution of information and validations (which is a big problem for companies
that publish their sustainable performance). Also, as a specific contribution to the
application company (Company Y), there was a strategic alignment of the way of
conducting its projects since the organization adopts SCRUM to elaborate actions
involving the business transformation.
Nevertheless, the result obtained through the application of the procedure may
have a potential influence from the person responsible for the development since it
was the interlocutor of the use in this report elaboration project. Moreover, there was
a temporal limitation to cover all the notebooks of the GRI Standard, which implied
the use of the selected clipping.
Also, it is important to make more practical applications of this procedure that
address other organizational aspects and continue the application, using the other
GRI notebooks. Also, it is relevant to consult some experts on the topics covered in
the development of the procedure to further analyze its potential use. Thus, it will
be possible refine it and constantly improve it. So, that is always up to date with
organizational demands.
For future work, it is recommended to note the gains from using agile methodologies in long-term sustainability reporting. Also, the application of agile approaches
to other sustainability projects is suggested. That is, to use for the elaboration of
the sustainability report (application of this article) and, also, in the projects that
involve corporate sustainability that after execution will compose the indicators of
the next sustainability reports. It is still recommended for future studies the elaboration of automation mechanisms of spreadsheets and processes, that is, possible use
of software to further optimize, streamline and connect the steps.
P. B. Carvalho et al.
assist in the implementation of this type of organizational adequacies projects, which
is very positive.
Since the report was elaborated in a shorter time and it is possible to affirm
that if use this approach to develop the sustainability reports, probably, the final
result will be more realist and coherent with the organization’s actions. That is,
the sustainability report will be more assertive and will include a broader range of
information, requiring fewer resources, whereas it occurs adaptively and gradually,
according to the characteristics and needs of companies.
So, the company’s sustainability report was a faster elaboration than in the other
years, since a minor revision was needed and contemplated all the relevant information, as it covered all material topics provided by the GRI Standard, not limited
to those illustrated in this paper. Thus, this paper contributes to the evolution of the
subject, showing that it is possible to use agile approaches as background for the elaboration of sustainability reports based on the GRI Standard. This made it possible
to streamline report publication time, control processes, and improve review steps,
re-execution of information and validations (which is a big problem for companies
that publish their sustainable performance). Also, as a specific contribution to the
application company (Company Y), there was a strategic alignment of the way of
conducting its projects since the organization adopts SCRUM to elaborate actions
involving the business transformation.
Nevertheless, the result obtained through the application of the procedure may
have a potential influence from the person responsible for the development since it
was the interlocutor of the use in this report elaboration project. Moreover, there was
a temporal limitation to cover all the notebooks of the GRI Standard, which implied
the use of the selected clipping.
Also, it is important to make more practical applications of this procedure that
address other organizational aspects and continue the application, using the other
GRI notebooks. Also, it is relevant to consult some experts on the topics covered in
the development of the procedure to further analyze its potential use. Thus, it will
be possible refine it and constantly improve it. So, that is always up to date with
organizational demands.
For future work, it is recommended to note the gains from using agile methodologies in long-term sustainability reporting. Also, the application of agile approaches
to other sustainability projects is suggested. That is, to use for the elaboration of
the sustainability report (application of this article) and, also, in the projects that
involve corporate sustainability that after execution will compose the indicators of
the next sustainability reports. It is still recommended for future studies the elaboration of automation mechanisms of spreadsheets and processes, that is, possible use
of software to further optimize, streamline and connect the steps.