What is the purpose of では in this context


Person A: どんな ときに しゅくだいを する ことが できませんか?

Person B: きょうしつで とか かいしゃでは できません。

I understand what 「で」is doing (indicating the place) but what about 'wa' in
this case?

thanks in advance




Indicating the topic. 会社では as for at the company, I can't study.

Why do I need to input 30 characters?

