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.