Urban digital twins have been increasingly adopted by cities worldwide. Digital twins, especially semantic 3D city models as key components, have quickly become a crucial platform for urban monitoring, planning, analyses and visualization. However, as the massive influx of data collected from cities accumulates quickly over time, one major problem arises as how to handle different temporal versions of a virtual city model. Many current city modelling deployments lack the capability for automatic and efficient change detection and often replace older city models completely with newer ones. Another crucial task is then to make sense of the detected changes to provide a deep understanding of the progresses made in the cities. Therefore, this research aims to provide a conceptual framework to better assist change detection and interpretation in virtual city models. Firstly, a detailed hierarchical model of all potential changes in semantic 3D city models is proposed. This includes appearance, semantic, geometric, topological, structural, Level of Detail (LoD), auxiliary and scoped changes. In addition, a conceptual approach to modelling most relevant stakeholders in smart cities is presented. Then, a model - reality graph is used to represent both the different groups of stakeholders and types of changes based on their relative interest and relevance. Finally, the study introduces two mathematical methods to represent the relevance relations between stakeholders and changes, namely the relevance graph and the relevance matrix.