The intellectual reason we build a case, or give context, to a difficult decision before announcing it is because we want to convey that the decision is well-thought out, rational, and an inevitable conclusion to the facts. But since the listeners don’t know what decision is being made, they have no context for the context and it all feels meaningless.
HBR with how to start a conversation you’re dreading. The advice is to start with the punchline. Don’t procrastinate.