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G4: The impact on reporting

The content of the G4 Guidelines may, at first glance, appear not to be a radical departure from the previous Guidelines (G3), but will in fact have a significant impact on the corporate reporting process. Companies can now begin to transition from the G3 to G4 over a two year period and reports produced after 31st December 2015 will need to follow G4.

KPMG International’s briefing paper highlights the five most significant changes in G4: 

  1. Materiality takes center stage
  2. Reporting boundaries redefined
  3. ‘In Accordance’ levels replace A, B, C
  4. New governance disclosure requirements
  5. New supply chain requirements

The paper discusses how the content of G4 varies from G3 and the potential impact on organizations’ reporting process and content. 


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