Seeks to compare current practices – not results – to the practices employed by top-performing organizations. Qualitative benchmarking is a subjective exercise that focuses on the activities behind quantitative measurements. It is judgmental; it is concerned with recommendations. Qualitative benchmarking asks a company to examine how it performs specific business processes and to compare what it does with what other companies do. For example, if quantitative benchmarking indicates that employee retention rate is low, the company can then use qualitative benchmarking to identify ways to improve it and to develop an appropriate plan of action. Subsequent measures of retention rate will reveal whether the plan has been successful. In addition to qualitative and quantitative benchmarking, there are also different ways of making comparisons. Companies may opt for universal benchmarking, competitive benchmarking, or internal benchmarking.