ABSTRACT
The G4 framework, as did its predecessors, applies to all companies of all shapes and sizes anywhere in the world. The graduated Application Level approach offered smaller companies or first-timers a way in, and an opportunity to brand themselves as sustainability-oriented without over-stretching, while also offering companies a path to demonstrate improvement. A level reporters will in all probability, be reluctant to report at CORE level as this may feel a little like they are going backwards. C level reporters probably have no compelling reason to strive for COMPREHENSIVE unless their stakeholders specifically request it. This leaves B level reporters with the dilemma of going up or going down. Small or medium sized enterprise (SME) reporters and first time reporters should find G4 CORE a reasonable framework and entry into sustainability reporting. Sustainability reporting is not a competition, although it does have competitive value.
