G4準則中有新的披露。它們用於具體列出物質方面，提供對供應鏈的描述，並詳細討論治理。有一個較新的結構來解釋操作的道德規範和完整性。這些都添加到公司現有的披露要求(Long et al .， 2015)。
The principles of the CSR, standard disclosure of the company and the performance indicators aid in the understanding of the G4 guidelines. There is a two tier structure is that is in accordance with the growth of the GRI scheme. The core level is the easier level that is used to bring in new reporters. The comprehensive is the higher kind of reporting that is under the materiality screen of the company. The material assessment is an important component to this scheme. There is more than standard performance and resources that have been indicated in this assessment. As a first step, the company should have the required tangible resources to meet the objectives. The core should be in accordance level. There is a need for at least one of the relevant GRI performance indicators for any material aspect. The GRI explanation of the materiality has been extended in this report. The scope level is discussed and mentioned in detail.
There are new disclosures in the G4 guidelines. They are used to specifically list the material aspects, provide description of the supply chain and also discuss in detail about the governances. There is a newer structure that explains about the ethics and the integrity of the operations. These are added to the existing disclosure requirements of the company (Long et al, 2015).
Performance indicators in these processes are classified in to six categories. There are a number of newer performance indicators that have been added to this paradigm. The energy requirements, use, supply chain screening, and human rights in the society are identified as the existing indicators. There is also the management approach disclose that has been enhanced and discusses in detail. The previous reporting method of the company has been described as being generic. There is the aspect of management, reviews of the processes and the improvement of the management approach that has been explained in this process. Sector supplements in this process that have not been changed.