The news is dressed up as, first a positive statement then the bad news, and then a positive statement to take the edge off things.
It is designed to make the bad news, advice or rejection more palatable, easier to take, and/or easier on the receiving party.
It is used to ensure the the person hearing the bad news, advice or rejection actually listens to what is being said so they can eat and digest it...
You want someone to eat the 'Shit' (bad news), you serve it between two lovely slices of bread.. hence 'Shit Sandwich'
You've been with us for over 20 years and you've been a fantastic member of our team. You've dedicated so much of your own time its unbelieveable. You are a real credit.
The company needs to cut back and as you are so close to retirement it was felt that you'd be the ideal one to step down. Free up some of your time to do things you want to do.
Think of all the positive things you can now do with that dear wife of yours. She can fianlly spend some quality time with you, and you can take that Cruise you've always said you'd take her on. I envy you George.
Thats a 'Shit Sandwich'......
Not - Hi George, your Fired.....