A common misconception about performance culture is that it matures simply by adding systems—communication plans, strategy dashboards, review templates, recognition programs. At Level 3 maturity, these structures are often in place, formally documented, and consistently executed. Yet many organizations still struggle to advance.

At the Global Performance Audit Unit, we’ve seen why. It’s not always because the performance management systems are broken. Sometimes it’s because they are not trusted—and trust is essential for any system aiming to support organizational excellence.

In our maturity assessments, we combine evidence-based review with perception-based insights to evaluate organizational capabilities. And while trust isn’t explicitly measured in the evidence-based criteria, it echoes throughout the perception statements—quietly shaping whether performance culture is actually taking root.

This article explores how trust can serve as a sign in shifting from structured to advanced levels of maturity in performance culture—and how organizations can identify whether they are truly moving forward or simply standing still with better forms.

Trust is not a maturity criterion, but it’s a readiness signal

GPAU’s evidence-based framework assesses whether an organization has the infrastructure to support performance culture maturity: alignment mechanisms, governance roles, strategy communication plans, leadership accountability, and recognition systems.

But structure alone is not the story.

The perception-based statements—collected through confidential surveys and interviews—reveal whether employees experience those structures as credible, transparent, and engaging. That difference is crucial. Because maturity in performance culture depends not only on whether a process exists, but whether it is believed in, and owned by the people it’s meant to serve.

And trust is the invisible thread that holds it all together. Here are the five main dimensions where trust reveals performance culture maturity readiness.

1. Communication and transparency

At lower performance culture maturity, organizations typically have annual communication plans that span all performance management stages. At Level 5, communication becomes two-way, with bottom-up input valued as highly as top-down guidance.

But perception tells us whether that communication is trusted. Employees who report:

• satisfaction with communication about performance results,
• confidence in the transparency of decisions, and
• belief that leadership shares real insights—not just curated updates—

are signaling that the system isn’t just speaking at them—it’s speaking with them. Trust forms when people believe that what’s being communicated is accurate, inclusive, and relevant, not selective or symbolic.

2. Leadership credibility

Leadership plays a defining role in enabling performance culture. Evidence of maturity includes leaders who attend performance review meetings, are evaluated on KPIs, and model desired behaviors.

But the key question is: Do employees trust them to lead performance fairly and consistently?

When employees say they can openly discuss challenges with their managers or view leaders as coaches and motivators, they’re telling us that trust in leadership is intact. And that trust becomes the bridge between formal authority and shared purpose, which is critical for moving performance culture forward.

3. Alignment and meaning

Structural alignment between organizational strategy, operational plans, and individual goals is a hallmark of mature performance systems.

But alignment only accelerates maturity when it’s also understood and felt. When employees report:

• “I understand how my individual objectives contribute to strategy,” and
• “I feel committed to the organization’s objectives,”

they’re confirming that strategy isn’t just abstract—it’s trusted as meaningful and achievable. Without that belief, alignment becomes performative, and maturity stagnates.

4. Voice, engagement, and safety

A key sign of advanced maturity in the performance culture capability is how organizations involve employees in shaping the system itself. Evidence criteria point to innovation frameworks, knowledge sharing, and continuous learning—but trust is what turns these structures into participation.

When employees say:

• “I feel safe expressing my ideas,” or
• “Managers engage me in problem-solving,”

they're showing that the organization has created the conditions for psychological safety. And that safety is a form of trust—the belief that performance conversations won't be punished, ignored, or redirected. It enables openness, which unlocks progress.

5. Recognition and fairness

Recognition systems evolve alongside maturity. Systems with lower maturity levels may rely on performance ratings and bonuses. At higher levels, intrinsic rewards, non-financial incentives, and peer-based appreciation come into play.

But for these efforts to matter, they must be trusted as fair and reflective of real contribution. When employees say:

• “I feel appreciated for my work,” or
• “The rewards system motivates me,”

they’re showing that recognition is earned, understood, and aligned with what the organization truly values. Trust here sustains motivation, reinforces cultural consistency, and lays the foundation for excellence in performance and engagement, even in times of change.

Trust as a powerful indicator of performance culture maturity

In performance culture, maturity is all about how the performance management system is  experienced, governed, and whether it inspires excellence across the organization. 

While evidence-based criteria capture the structural strength of a performance culture, perception-based insights tell us whether that culture is credible, inclusive, and sustainable.

Trust shows up in how people respond to strategy, leadership, communication, recognition, and their own roles. When employees believe the system is fair, transparent, and worth engaging with, they’re not just participating—they’re contributing.

That belief is what transforms performance culture from something designed at the center to something shared across the whole organization. And that’s when maturity becomes more than structure—it becomes real.