Learning and development (L&D) is driving big investments for businesses, with estimates of $96.3 billion spent in 2017 alone. With steep costs associated with L&D, it stands to reason that business leaders would want to see their ROI, but this poses a problem: It’s impossible to calculate ROI of learning the way we do other areas of investment because ROI is traditionally a financial calculation, while learning is a deeply human process. To think of it any differently will result in an imperfect assessment of the value of L&D. ROI is traditionally focused on causation — if you invest this much,