Paul Matthews, an expert in workplace learning and learning transfer, discusses the importance of defining and measuring learning outcomes. He emphasizes the need for clarity, observable terms, and understanding the cost of inaction. The chapter also highlights the importance of measuring the impact of learning and training programs, identifying appropriate measures such as observable behaviors and personal stakeholder measures. The discussion further explores the purpose of L&D and the significance of defining outcomes, bridging the gap between current and desired states, and involving managers in evaluating the impact and ROI of L&D interventions.