"The purpose of this companion guidance is to provide practical and hands-on technical guidance on developing a theory of change as an integral part of the United Nations Development Assistance Framework (UNDAF) process. It should be read as a complement to the 2017 UNDAF Guidance and relates closel ... y to the other seven companion guidance papers on programming principles, the UN Vision 2030, the Common Country Analysis (CCA), communications and advocacy, capacity development, monitoring and evaluation, and funding to financing. A theory of change is a method that explains how a given intervention, or set of interventions, are expected to lead to a specific development change, drawing on a causal analysis based on available evidence. In the UNDAF context, a thorough theory of change helps guide the development of sound and evidence-based programme strategies, with assumptions and risks clearly analysed and spelled out." (Introduction) more