dd-sourcing

name	dd-sourcing
description	Document sources properly for due diligence reports. Use when citing any external data, ensuring full traceability and auditability of findings.

Source Documentation Standards

All due diligence findings must be traceable to their sources. This enables audit trails, follow-up verification, and legal defensibility.

Source Quality Tiers

Tier 1: Primary Sources (Highest Credibility)

• SEC filings (10-K, 10-Q, S-1)
• Court documents and legal filings
• Government databases (USPTO, state registrations)
• Company's own audited financials
• Direct customer/reference interviews

Tier 2: Secondary Sources (High Credibility)

• Established data providers (Crunchbase, PitchBook, CB Insights)
• Major news outlets (WSJ, Bloomberg, TechCrunch)
• Industry analyst reports (Gartner, Forrester)
• LinkedIn profiles (for employment verification)
• Academic research and papers

Tier 3: Tertiary Sources (Use with Caution)

• Social media posts
• Blog articles
• Glassdoor reviews
• Wikipedia (only as starting point)
• Forum discussions

Citation Format

Every fact must include a source citation:

{
  "source": {
    "name": "Full source name",
    "type": "SEC_FILING | NEWS | DATA_PROVIDER | INTERVIEW | GOVERNMENT | OTHER",
    "url": "https://... (if available)",
    "access_date": "2024-01-15",
    "publication_date": "2024-01-10",
    "tier": 1,
    "excerpt": "Relevant quote or data point"
  }
}

Best Practices

DO:

• Capture URLs at time of access (pages change/disappear)
• Note the access date for all web sources
• Quote relevant passages, don't just link
• Use multiple sources for critical claims
• Prefer recent sources over older ones

DON'T:

• Cite a source you haven't actually reviewed
• Use company press releases as independent verification
• Rely on a single source for material claims
• Cite sources behind paywalls without noting limitation
• Mix up "stated by company" vs "independently verified"

Source Tracking in Output

Include a sources section in every analysis:

{
  "sources_used": [
    {
      "id": "S1",
      "name": "Crunchbase - Acme Corp Profile",
      "url": "https://crunchbase.com/...",
      "access_date": "2024-01-15",
      "tier": 2,
      "used_for": ["funding_history", "employee_count"]
    }
  ],
  "source_statistics": {
    "tier_1": 3,
    "tier_2": 8,
    "tier_3": 2,
    "total": 13
  }
}

Handling Source Conflicts

When sources disagree:

1. Note the discrepancy explicitly
2. Prefer higher-tier sources
3. Prefer more recent sources
4. Document both versions with reasoning for which to trust