Every manager needs to do it. Nearly every (OK, every) manager dreads doing it. Even when you try to disguise it as “constructive criticism,” it is still one of the most painful duties of leadership. Add to it that 25% of employees “(dread) their performance review more than anything else in their working lives,” as Douglas Stone and Sheila Heen write in their soon-to-be-released book, Thanks for the Feedback. The sane manager wonders why she should even bother.