Sr 3.4 Contact point for questions regarding the report Sr 2, 65 or its content Report Scope and Boundary 3.5 Process for defining report content Sr 2, 4–5, 62 3.6 Boundary of the report Sr 2, 4–5 3.7 Specific limitations on scope of the report Sr 2, 4–5, 58, 59 3.8 Basis for reporting on joint ventures, subsidiaries etc.