How should OKRs be related with performance? Begin by interviewing your client to learn about their existing performance management system if such a system is in place. Next, consider the following two principles that resonate with all organizations that take time to define how OKRs relate to performance reviews and incentive compensation: OKRs should be included in performance review discussions via structured questions to position managers as coaches. Scores on key results should not be used to calculate bonuses.