。
She respects other people's opinions.
Literal
She [topic-は] others [genitive-の] opinions [object-を] respects.
尊重する ('to respect, value, hold in high regard') applies to abstract things — opinions, traditions, rights, choices. Distinct from 尊敬する ('to respect a person'), which applies to a person as a whole. The two are easy to confuse: 先生を尊敬する ('respect the teacher [as a person]') vs 先生の意見を尊重する ('respect the teacher's opinion').