B. It doesn’t provide any suggestions for improvement
Feedback during the peer review process should be helpful and allow the author of the paper to make necessary and important changes to the paper. Feedback that doesn't have any suggestions for improvement is not helpful.
Feedback does not need to include direct quotes from the paper. It also isn't required to give information about the paper's topic since it's about the writing not the paper's topic. It also should not describe the reviewer's opinion of the paper. The reviewer's opinion doesn't matter. The suggestions for improvement do.