The theory of change should be based on the needs of the country (demand) and examined through the lens of the Cooperation Framework Guiding Principles, rather than just the immediately available capacities and resources available (supply) of the UN development system and other partners. The theory of change shows where and how development actors need to come together to contribute to the desired change, providing the basis for wider, higher quality and transformational partnerships. Based on a shared understanding of opportunities, risks and bottlenecks, and the inequalities that persist, the UN development system agrees on results that it can contribute to through the UNCTs own resources and through leveraging those of other stakeholders. It also identifies areas of comparative advantage for the UN development system to make its best collective contribution. To leave no one behind, the theory of change must address structural barriers to equality, resources and opportunities, and any discriminatory laws, social norms and stereotypes that perpetuate inequalities and disparities.

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