Both manager and employee should be preparing for the performance review session. Spontaneity is not advised for a structured performance review session. A manager is supposed to be looking at the performance metrics achieved by the employee, recollects all the online feedback given to the employee, builds a script for giving the feedback, prepare answers for questions or clarifications to be raised by the employee. Employee should be preparing with the key messages, the help-items he has to raise to the manager, etc...
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