In business much of the information can be factual (e.g. revenue) but people's perspectives or biases can also come into play (e.g., press releases, analyst reports, how something is calculated). Use multiple sources of information to see how different perspectives can influence the same data and to get a more complete picture.
1. What is the main-point or argument?
Not all sources stick to the facts. Some kinds of sources (textbooks and encyclopedias, for instance) summarize generally-accepted knowledge. Others are interpretations or reports of new research which may or may not find its way into the body of generally-accepted knowledge. Some sources are the raw material from which analysis and interpretation can be made. Some are fundamentally theoretical, explaining how to interpret and analyze things using a particular lens that can be trained on different subjects.
Cited from Inside Higher Ed Tacit Knowledge and Student Research by Barbara Fister
PAACC: - Purpose - Authority - Accuracy - Currency - Content