The document discusses the importance of setting boundaries when conducting carbon footprinting assessments. It outlines three main types of boundaries - organizational, operational, and emissions included. Operational boundaries define which scope 1, 2, and 3 emissions sources are accounted for. Standards like the Greenhouse Gas Protocol provide guidance on setting consistent boundaries to allow for accurate year-to-year tracking of emissions reductions and comparisons between organizations. While reductions are most important, setting clear boundaries is also critical for transparency and building stakeholder trust in reported emissions levels and climate actions.