According to the Scrum Guide 1 , one aspect of Scrum Teams inspecting how they work toward their Product Goal is that they create a Sprint Goal every Sprint. The Sprint Goal is an objective set for the Sprint that can be met through the implementation of Product Backlog. It provides guidance to the Developers on why it is building the Increment. It also provides a basis for inspecting and adapting during the Sprint Review and Sprint Retrospective. The Sprint Goal is created during the Sprint Planning event.
[References: Scrum Guide, , , , ]
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