Hi, dietary concerns involve nutrition - too much and too little (salt, sugar, fat), allergies and intolerances, and what a poor diet means.
Pages 2-13 of this EYE book may help and page 14 looks at the reasons why records are kept about children's special dietary requirements, or
page 269 of this CYPW book
If you're expected to use your professional experiences for this criteria think about the food and drinks offered in your setting and if any children have dietary needs, where would you go to find infomration about those needs?
Sources could be parents, NHS, websites for example gluten intoleration -
www.coeliac.org.uk
Hth xx