The document discusses the roles and responsibilities of different levels of management in performance management. It states that top management must play a leading role in implementing performance management systems successfully and setting standards for lower levels. Line managers have a crucial role in each stage of the performance management cycle, from setting goals to conducting reviews. The HR department also plays an important strategic role in performance management as an enabler. Regular feedback is important for performance improvement, and 360-degree feedback provides a rounded view of an employee's performance from different perspectives.