You can understand the context of the organization as any internal or external factor that can affect the ISMS. As examples of external factors (something that is outside the organization's control), we can mention new technologies, competitors, and laws. As examples of internal factors (something the organization can control or have influence over) are the organization's own resources and knowledge, its culture, and its employees' competencies. Understanding the context is essential to identify where the ISMS can be applied, its strengths and limitations.
This article will provide you a further explanation about the Context of organization for 27001:
2. and determine scope for Implementation of ISO 27001:2013
According to ISO 27001, an ISMS scope must be defined in terms of information, locations, or business units to be protected, considering the organization's objectives and context. For small and mid-size organizations (up to 100 employees) often it is better to include all the organizations in the scope because the effort to keep only a part of the organization in the scope is not worthy. For bigger organizations defining a smaller scope may be better to reduce the costs and effort to what really matters for business objectives.
These articles will provide you a further explanation about defining scope: