Why are performance reviews stressful for both employees and managers?

Multiple select question.

Certain employees are dismayed at some of the feedback they receive from supervisors, and this can have a negative impact on future performance.

It's difficult for managers to review the year's performance and come up with constructive criticism identifying specific actions.

Some employees are surprised at some of the less$-$than$-$positive feedback they receive from supervisors.

The majority of employees strongly agreed that the annual evaluations they received were fair.