In this episode of Manager Tools, Sarah and Mark discuss why delivering negative feedback is challenging for managers. They explore several factors, including previous failures, lack of positive feedback, the previous boss effect, lack of briefing, and lack of practice. They emphasize the importance of building trust through one-on-ones and providing ample positive feedback before delivering negative feedback. They also highlight the need for managers to brief their teams before implementing changes and to practice giving feedback to improve their skills. The speakers caution against emulating "thought leaders" who focus solely on negative feedback and encourage managers to approach feedback as an ethical responsibility.