On the subject of Sustainability Many companies are now willingly taking the lead, implementing measures and questioning structures and behaviours. Protecting resources, reducing or eliminating problems for the future – the steps and objectives are tangible. However, when it comes to the topic of Procedural documentation When it comes to this, people tend to show little initiative. The issue is put on the back burner, ignored or implemented only reluctantly. But why is that? And what do the two topics of sustainability and procedural documentation actually have to do with one another? A great deal, if you look closely.

We humans tend, as a group, to take action only when the impact is palpably drawing nearer. Some even wait until the bomb has gone off. When specific problems or threat scenarios arise, most of us start to consider what course of action will help to resolve them. This applies just as much to sustainable business practices as it does to the preparation of procedural documentation.

When it comes to sustainability, companies are finally beginning to take concrete action. This is because the effects of our behaviour are now felt and visible almost all year round and on a global scale. When it comes to process documentation, it is not uncommon for something to be cobbled together at the last minute and then submitted to the authorities – with a lukewarm response. If we take a closer look at both issues, a surprising insight emerges that a company can put to excellent use: procedural documentation brings enormous benefits when a company is transitioning to sustainable processes.

It’s actually quite logical. Procedural documentation describes processes or procedures within the organisation that are relevant in the context of the GoBD. However, such documentation always describes the current processes within the organisation: how the workflows are organised; who is responsible for the process; what software is used for these processes; and where the data is stored. On the other hand, there are the challenges that arise when switching to sustainable processes. Questions about reducing resource consumption are raised and answered. Ideas are developed on how one’s own behaviour can contribute to this. What can the individual do to conserve available resources and use them sensibly and sustainably?

Sustainability requires planning

To achieve the goal of becoming a sustainable business, a systematic approach is required. This means that the second step follows on from the first, and the third step from the second. And the first step is: procedural documentation. To bring about holistic change, it is absolutely essential to base the development of ideas and measures on process documentation. This is precisely what hsp did: such process documentation was drawn up from a process-oriented perspective, identifying all areas within the company where paper is used. For example, the team addressed the following questions:

• Is paper required as part of the tendering process?
• How are signatures on contracts handled?
• In what format are outgoing invoices sent?
• Are paper invoices still accepted?

From analysis to consequences

Thanks to the format of the process documentation, every paper-based process without exception was identified, reviewed and the current situation documented. The next step was to examine how hsp could move from the current process to the target process, namely completely paperless processes. The following tasks were identified:

• Switching to sending offers by email with a PDF file attached
• Introduction and use of digital signatures
• Complete switch to email for outgoing invoices
• Introduction of a document management system (DMS) and notification to all partners and suppliers that, with immediate effect, invoices must be sent digitally to an email address only

The first three points were implemented quickly, as they could be carried out simply by making our own decisions. The fourth point, however, requires persistence – and that over the long term. After all, it is anything but easy to persuade every supplier to change their own processes simply because one company, as an „exception to all other customers“, wants to receive invoices digitally in future. But the result was clear: it works. And not only that.

It even leads to not only hsp, but another company – in this case the supplier – changing its processes and sending invoices to all its customers by email. This leads to an interesting interim finding: process documentation optimises not only a company’s own processes but also those of its partners, customers and suppliers.

The team needs to pull together

However, such a new process can only be implemented if staff are involved in the process from the very start – ideally even before the ‘as-is’ documentation is drawn up. Only in this way can experiences, procedures and processes be fully captured, understood and shared with senior management. And management learns from this. They learn how the measures developed are integrated into processes in day-to-day working life, brought to life and put into practice.

A workshop with staff, facilitated by an independent person who is not involved in the company’s current processes, can help with this. This ensures that the facilitator leads the workshop in an impartial manner, breaks down mental barriers, and asks neutral questions – whether out of curiosity or to ensure understanding. A tax adviser, for example, could take on such a role. The tax practice can use the results and insights from the workshop directly to optimise its own processes – for instance, to adapt financial and payroll accounting for clients to meet future, sustainable requirements.

During the workshop, staff quickly realise that whilst current processes do work, they are no longer optimal. This realisation increases their willingness and determination to embrace new processes and procedures and to change existing ones. It is not uncommon for participants to come up with a wealth of ideas on what solutions might look like. Ultimately, sustainability concerns us all – not just the company’s management.

Results can be achieved quickly

Ideas can be jotted down in bullet points whilst the ‘as-is’ documentation is being drawn up. It is important not to lose sight of the aim of providing a complete picture of the current situation. Only once a full assessment has been carried out will the complete picture emerge. Ideas and suggestions can then be developed, reviewed and tackled collectively in a holistic manner.

The first results become apparent after just a short time. Depending on the scope and effort involved in the measures, the changes are sometimes more noticeable, sometimes less so. Quite right: for one company, these steps may not feel revolutionary or even earth-shattering. However, that should not be the aim at all. Rather, the question is: what would happen if not just one company took these steps, but ten? Or 100? Even the first company can trigger a small domino effect, as described above with regard to the supplier.

Bringing about change together

In the three years prior to the measures being implemented, the hsp Office emitted approximately 381.3 kg of CO₂-equivalent air pollutants as a result of electricity consumption during printing processes, paper production and the manufacture of printing consumables (ink, toner, printers). These production processes also resulted in 2,264 litres of waste water, which requires extensive treatment.

With the Going paperless So, every year, HSP avoids the following environmental costs:

• 25.77 kg of CO₂-equivalent air pollutants
• 5.83 kg of CO₂ saved by not printing on the paper
• 95.5 kg of CO₂ saved as a result of the energy not being consumed in the production of the propellant
• 754.67 litres of wastewater that no longer requires extensive treatment

hsp had already drawn up the procedural documentation for reducing or eliminating paper-based processes back in 2019. In the meantime, the company has reviewed further processes and procedures with a view to sustainability. Admittedly, in a medium-sized software company such as hsp Handels-Software-Partner GmbH, there are not that many processes which have a significant impact on sustainability or the environmental footprint.

Taken in isolation, this may well be true. However, the more companies tackle the goal of sustainability by drawing up procedural documentation, the more will be achieved collectively – with a guaranteed, tangible overall result.