Performance management aims to align employee performance with organizational goals through goal-setting, development, and corrective action when needed. Managers should lead courageously by providing useful feedback respectfully to employees, responding open-mindedly to feedback, and taking risks to improve performance even if their course of action may change. Effective performance reviews are grounded in facts about current performance and limitations, and managers must be prepared to make difficult decisions and manage outcomes. The process identifies improvement opportunities, desired results, and agreements on deliverables.