At least part of the high cost can be explained by HR departments wanting to hedge their bets in case someone needs to be fired for cause. Having a well documen

At least part of the high cost can be explained by HR departments wanting to hedge their bets in case someone needs to be fired for cause. Having a well documented paper trail of reviews which demonstrates that an employee was unfit or underperforming is the surest way to avoid a lawsuit if it comes to that. Whether or not it is worth a couple of hours of every employees' time every year is up for debate.