It looks like your project is a sure thing for thread & tank of the month once you get there. As I mentioned in my last post, the thickness of the glass or acrylic is governed by the height of the water above the bottom of the panel. If your panel is 4m high with 1m of water above the top of the panel, then you must calculate for 5m height. If you have 1m deep water below the bottom of the panel and a finished water level at the top of the panel, then you are still working with 4m height for the calculation.
The thickness calculation is to minimize deflection. A 3m panel length will put you in a class of acrylic panels rather than glass due to the room for deflection over the great length. In North America public aquariums and zoos use mostly acrylic viewing panels, while in Europe I found glass to be more common. Some of the glass panels I have seen in Europe were 4m high, but they were only 1m wide in order to minimize deflection. I find these narrow panels distracting with too many vertical lines blocking the view.
When we describe viewing panels we list length/width x height, so I assume your panels are 3m wide x 4m high. I use a firm in Germany to do my panel calculations. You can purchase viewing panels from China at less than half of the cost, but large panels such as these have a high flaw rate even from the most technologically advanced manufacturers. If you choose to go with Chinese viewing panels, I would recommend going there in person and approving each one before they ship them.
Cast acrylic panels will not yellow in the sun's UV light like extruded acrylic panels would. My only concern with using acrylic with your project would be sand blasting from mother nature

I assume that there would be some manner of sun shade above the viewing area, so overheating the acrylic would not be an issue. The large thermal mass of water on the wet side of the tank will help regulate the temperature of the viewing panels.
Some installers use silicone for affixing acrylic panels, but I prefer to use sealing gaskets. The force of the water is pushing the panel against the body of the tank, so the objective is to create a water-tight seal and not to bond the panel to the wall. Silicone cement does act as a good gasket if you apply a seam that is at least 2" thick in the case of your large panels, but a seal gasket gives you the luxury of tightening and loosening the seal later on to seal leaks and relieve stress. A series of #316 stainless steel brackets and through bolts are used to gently and evenly fasten the viewing panel to the concrete aquarium wall.
You can use epoxy to finish the cement where the panel is to be set, but you don't need it for the interior walls. Instead, you should use a sulphide and calcium resistant marine cement such as BASF Emaco s88c T cement with an admix and top coat like Xypex. Xypex is a chemical that crystalizes within the cement's pore matrix. When you apply it, it migrates into the holes in the cement through a capillary action, then it turns super hard as it crystalizes. This yields a very strong water-proof cement that is impervious to seawater (no spalling). It leaves a smooth finish that works well with sealing gaskets.
http://www.xypex.com/
Acrylic is much more clear than even low iron glass. You can use a single sheet where as with glass it requires many laminated layers. Acrylic can be laminated permanently, while glass lamination can become cloudy if the panel is under stress or if water infiltrates between the panels. A 3m wide x 4m high panel is likely to be 30cm thick and will weigh just over a tonne. The panels can be moved into place with a sling and a forklift. It is becoming popular to angle the panels so that the top is closer to the viewer and the bottom is farther away, as if the panel is falling towards you. This orientation minimizes glare and makes photography a lot easier. It also draws the viewer into the exhibit and gives the illusion of greater depth. As I mentioned earlier, leaving an area at the ends with no panels and creating a deeper pool below the panels adds to the illusion of a deep abyss. Another optical illusion is to curve the back of the aquarium so it is wider in the middle, and to angle the two side walls so they fan out towards the back. From a top view, this will look like a baseball diamond.
You can use steel or cement to frame the viewing panels. I prefer steel frames if the cement pillars are narrow and not joined at the top. Nahham has a nice effect with an open concept panel, that is to say no frame on top. This open top configuration requires more bracing along the top panel or thicker material if you want a polished edge. A structural engineer will be able to give you definitive concrete wall thickness, but I would guess 60cm with lots of rebar would be in order, unless the tank is built into the ground.
Good luck with your project.