The authority for the payment, the identity of the beneficiary, and the transfer itself. A corporate sponsor's gift is set at US$2,000,000 rather than the individual figure, and a company making it should document the decision the way it documents any other major disbursement.
A company gift is a corporate act too
Where a business rather than an individual makes the gift, two sets of obligations run at once. The programme's requirements are one. The company's own governance is the other, and it is the one that gets forgotten because the immigration conversation crowds it out.
Hypothetical example: a rural equipment dealer near Saint-Joachim-de-Shefford agrees to sponsor a key employee, and the sum leaves the operating account on a director's instruction with no resolution behind it and no note of what it was for. Record the authorisation in the minutes, name the beneficiary, state the purpose, and keep the banking confirmation with the file rather than only in the accounts. Then take the consequences to the people who answer for them, because a payment of that size on behalf of an individual raises tax, accounting and possibly employment questions that immigration advice does not cover and should not pretend to.
Confirm the corporate figure on the official page before authorising it, since published terms have been revised more than once.