Financial assignment 的題目用義

小弟目前在國外讀書，老師給了一個 assignment ，我是看的懂題目，但是真不知道他希望我們怎麼去論述這問題丫？他提供了 資產付債表與損益表，題目如下 :

The local government of the area where the Mercian Brewery Plc's marjor business operations are conducted is interested in the social contribution made by Mercia to the local community and the impact its operations are having on the environment. The local authority is uncertain how the published financial statement of the Mercian Brewery PLc Group may be of assistance in addressing these social and environmental matters.

Required :

Briefly discuss whether the published financial statements of the type produced by the Mercian Brewery Group Plc will satisfy the needs of the local government enquiry.

請問他的評估機準點是什麼？ 用什麼數字或方法下去評估他是否符何當地政府所要的呢？我以前讀的會計都沒聽過可以用資產付債表與損益表去做這種分析的 = = 感謝回答呢...