It is a good idea to keep a record of learning and development activities for a number of reasons. Firstly, if an organisation is paying for the L+D activities their employees are attending, there will need to some sort of financial reporting and accountability mechanisms put in place. Records of this nature will also be relevant for evaluation, return of investment and learning and development statistics which will be used by the HR department and senior management. Aside from these, records can be relied upon in performance management processes and disciplinary procedures. It will be particularly beneficial to rely upon specific training being offered to help address a performance issue and where performance has not been improved, considering alternative action which may include termination (depending on the circumstances of course).