We listen best when there is a payoff or a penalty involved. The value of the message rests within the audience and nowhere else. A person who gets the facts correct is not always a good listener. Facts are only part of most messages. Good listeners listen for opinion, emotion and distortion as well.
Hearing is the first step to listening.
It is not the same as listening. You must also interpret, evaluate and respond to the message. Listening takes work. It is anything but a passive activity. When you listen you are as responsible as the speaker for successful communication.