To conjugate the verb "entender" in the context provided, we need to match the subject "Ellos" (They) with the appropriate form of the verb.
The correct conjugation of "entender" for the subject "Ellos" (They) is "entienden."
Therefore, the complete sentence would be:
"Ellos entienden lo importante que es cuidar a los animales."
In this sentence, "entienden" agrees with the subject "Ellos" in terms of both meaning and grammatical form. The verb "entienden" is in the present tense, indicating that "They understand" the importance of caring for animals.