Giving Negative Feedback in a Productive Manner

How should negative performance feedback be communicated to employees, so that it is received in a productive way?
 Office Manager, IT Company

The manager, in concert with HR (or the designated HR resource), should prepare what they are going to discuss beforehand, outlining the behavior of concern and citing specific examples. In the discussion, HR is there to witness as well as to regain the focus of the discussion as needed. The employee should verbally be told of the concern and the corrective action to be taken. As required a written version should be provided, especially when there is a repeat of the behavior after the initial discussion.