According to the boundary of the decision tree set, there are a number of steps to set boundaries. First of all, the organization should be analyzed each entity control, the influence of the signature or influence. Next, should judge each entity report organization have a significant impact. Finally, you can consider which entities as performance data, information disclosure management method or narrative report problems and difficulties. HSBC set boundaries to find out the material, priority topic to identify the company is expected to use the report, this will affect the company's action.