You know your industry best, you know your organisation best. What are the requirements? What is expected in the professional role or how the development continues to strengthen your position. As a manager, you want to be clear about what the employee can expect without reducing motivation.
An employee review can be about salary, it can be about development or be a form of
conflict management that has arisen in the workplace. As a manager, it is often a challenge to be the "lubricant" in the machinery, or in this case the conversation. It can develop a sort of facade that becomes heavy to carry. What are your challenges?