Environment System Boundaries A definition of accounting boundaries is necessary for a proper understanding of the statements All of the data and explanations presented in the Environment chapter on environmental effects refer exclusively to our own newspaper printing facilities - "own plants" - (in Germany: Ahrensburg, Berlin-Spandau, Essen-Kettwig; in Hungary: Kecskemét) as well as the publishing locations Berlin, Hamburg, Dusseldorf, Frankfurt, Hannover, Cologne, Munich and Stuttgart as well as Zurich and Budapest.