The document discusses factors to consider when developing content, including audience, messaging, topics, purpose, voice, tone, and sources. It emphasizes defining the audience and their priorities, establishing a clear messaging hierarchy, selecting relevant topics, and determining the purpose of each piece of content. The document also stresses the importance of choosing an appropriate voice and tone for the target cultural audience. Finally, it addresses how to structure content through organization, formatting, channels, and navigation to best achieve your goals.