EVERYTHING comes down to good judgement. Are you fit to fly? Is the wx good enough? Flight planning, decision making en route. Making the briefing appropriate for the passengers - do they just want to look at the scenery, or are they interested in how the aircraft flies? Are they scared or not? Knowing your own capabilities and limitations in terms of flying ability, and also whether you can cope with one or several passengers; a high hours instructor recently said to me that three passengers in a helicopter is like having three little kids; so assume they know nothing and won't be able to follow simple instructions.
Oh, and of course knowing where to stop for lunch is definitely a part of it.