( ' ) VS ( ` )

The difference between " ' " and " ` " in a character literal:

Character sequence within single quote " ' " is character literal while within " ` " is a string literal.

you will notice the difference when trailing space exists.

Char literal ignores the trailing space but string literal preserves it.

Simple test:

DATA v_char TYPE c LENGTH 32.

* v_char will become "text sample".
v_char = 'sample'.
CONCATENATE 'text ' v_char INTO v_char SEPARATED BY space.
WRITE: / v_char.
* v_char will become "text sample".
v_char = 'sample'.
CONCATENATE `text ` v_char INTO v_char SEPARATED BY space.
WRITE: / v_char.