Your student will benefit immensely by having a high quality, comfortable pair of headphones preferably with a builtin mic and and noise-cancellation. These features will help minimize distractions and improve the audio quality during DL.
Often times, an external mouse makes a huge improvement in a student's ability to complete their online schoolwork. The ergonomic advantages of a mouse over a track-pad can greatly enhance the experience when completing a digital assignment or multimedia project especially when those projects take a longer time using the technology.
Most Chromebooks and laptops come with built-in webcams. However, if you student is using your home computer, be sure that you have a webcam connected to it so that his/her teacher will be able to see your student's face during their DL session when needed.
Sometimes it's just as important for you to hear (and monitor) what's going on in your student's DL session. A pair of external computer speakers will be useful for both you and your student at times during DL. Having both headphones and a pair of external speakers will prove valuable depending on the nature of the DL activity.