By Danielle Stein April 2026 Image: A cable car emerging from the fog above Cape Town - intended as a metaphor for emerging clarity, but actually a bit terrifying The Outcome Gap aims to improve understanding of what matters most in human rights due diligence - outcomes and impact on people. In the second of our series exploring Theory of Change, Danielle Stein, our Senior Impact Adviser, sets out how business can develop ToCs to address human rights risks and lay the groundwork for...