According to the Scrum Guide, the Scrum Team consists of three roles: the Scrum Master, who coaches and facilitates the team; the Product Owner, who manages and prioritizes the Product Backlog; and the Development Team, who delivers a potentially releasable Increment at the end of each Sprint. Users and customers are not roles on the Scrum Team, but they are stakeholders who may provide feedback and input to the product.

According to the Scrum Guide1, there are five values that guide decisions within Scrum teams:
Commitment
Focus
Openness
Respect
Courage
By not building Product Backlog items that have low business value, Scrum teams exhibit respect for their stakeholders and customers, as they deliver what is most valuable and relevant for them. They also exhibit focus, as they concentrate on what matters most for achieving their Product Goal and Sprint Goal. They also exhibit courage, as they are willing to say no to low-value work and face possible conflicts or disagreements.