ABSTRACT
To recognize a G4 Sustainability Reporting Framework people should discover five things. First, the reporting company should tell them that it is a G4 report. Second, the reporting company should disclose how it has applied the G4 Framework using one of two options: CORE or COMPREHENSIVE. Third, the material issues should hit people in the face. Fourth, the G4 report will contain much detail about the process of developing the selected material content than was required by G3, as well as a list of most material issues. Fifth, the G4 report will contain more information about core issues selected to report on, not only how they were selected, but why they were selected, what is so important and what the company is doing to address them. There are two main differences between the CORE and the COMPREHENSIVE options. The first is at the level of General Standard Disclosures (GSD). The second difference is at the level of Specific Standard Disclosures.
