When using a 360° scene, you can adjust the default orientation of the camera once you arrive in the scene.
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This feature will be useful when you cut from one video sequence to another and you want to set the camera position to where your viewer will be looking at in your desired point of interest in the next sphere.

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By default, each 360° media has a 0°,0° coordinate (the center of your equirectangular media). These are the reference coordinates (longitude and latitude) which are used to define the default "look at" of any sequence.

For example, when you start looking at the first sequence of your project, the camera orientation will be set by default towards the center of your equirectangular media. When the user rotates his head, say -90° to the left, and jumps to the next scene, the player camera will follow your user's head orientation at the moment it cuts to the next sphere, so the user will be looking at the next sphere 90° away from the center (0.0 coordinate).

You can choose what the user will look at when the sequence starts and focus on an area of interest by setting the “Look At” custom angle in the Scene Properties Panel: