Everything the official process describes apart from the payment: government vetting, admissibility to the United States, eligibility under the employment-based classification the program uses, and visa availability. Corporate sponsorship changes who pays, not what the applicant must prove.
Sponsorship shifts the cost, not the test
The official Gold Card page presents a sequence of application and processing fee, vetting, further instructions and gift, followed by permanent residence through an existing employment-based category as determined by the authorities and subject to visa availability. Under the corporate track the sponsoring company makes the gift, but the applicant is the person vetted and the person who must be admissible. Hypothetical example: a Shannon software developer whose U.S.
employer offers sponsorship overstayed a U.S. visit years earlier; that history is examined in vetting exactly as it would be for any immigrant, and the employer's payment does not resolve it. She should also confirm which classification the program will use in her case and whether that classification carries conditions of its own, such as a job offer or qualifications.
Because the official terms are dated and may be revised, the current page should be reread immediately before the employer commits funds, and the developer should obtain her own advice rather than relying on the employer's.