could you please explain number 3 and (a),(b)in a esay way since i couldnt get clear point

3. The significant areas of Environmental and Social reporting as identified by the volume of dis- closures (a) Suggest why these disclosures were key and worthy of being reported (b) Provide a rationalisation for why select areas of Environmental and Social reporting may be viewed as less important of being reported by way of its absence in their reporting