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. Companies who start out at G4 COMPREHENSIVE level do not now have a natural route to demonstrate continuous improvement in their reporting (not only their performance), because there is no COMPREHENSIVE PLUS, or higher. Yet.
