This report investigates the challenges organizations face in measuring the return on investment (ROI) of their corporate learning programs. It outlines the findings from a survey conducted by D2L and Training Industry, Inc., involving 329 learning leaders, focusing on how organizations assess the effectiveness of their learning initiatives. The document details various metrics and benchmarks used to evaluate ROI, emphasizing the complexity of demonstrating the impact of learning programs. It discusses common challenges, such as learner engagement and leadership support, and highlights that a significant portion of organizations struggle with quantifying ROI. The report also presents different definitions of ROI provided by learning leaders, illustrating the diverse perspectives on what constitutes a return on learning. Furthermore, it examines the types of metrics currently being utilized and the gaps in assessment practices, ultimately aiming to provide a clearer understanding of how organizations can better measure the impact of their learning investments.