"This brief discusses the concept of theory of change in the broader sense of the term, while recognizing that it is sometimes defined more narrowly. A theory of change can be used for strategic planning or programme/policy planning to identify the current situation (in terms of needs and opportunities), the intended situation and what needs to be done to move from one to the other. This can help to design more realistic goals, clarify accountabilities and establish a common understanding of the strategies to be used to achieve the goals. For example, the UNICEF Strategic Plan 2014–2017 is based on a theory of change that builds on UNICEF’s comparative advantages, and encompasses identifying and scaling up effective technological, scientific and programmatic innovations; improving organizational capacity for the implementation of policies and national laws; developing the capacities of children, families and communities to act as agents of change; and working in national and global partnerships. A theory of change can also be used during implementation to identify which indicators must be monitored, and to explain to staff, funders and partners how the programme or policy works." (Page 2)