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Tools & Methodologies Germany Poland

Social Performance Indicators Standard 3.0 — Implementation Guide

January 22, 2026 ·CERISE+SPTF ·1 min read

CERISE+SPTF released SPI Standard 3.0 in early 2026, replacing the 2018 SPI4 framework. Key changes:

• Climate dimension fully integrated (not bolted on)
• Simplified indicator set: 87 indicators (down from 132)
• New “essential disclosure” minimum for digital-only MFIs
• Aligned with the Universal Standards for Social Performance Management (USSPM) v3

This implementation guide includes: full indicator definitions, reporting templates in Excel, validation methodology, and worked examples drawn from GLS Bank (Germany) and TISE (Poland). Recommended adoption timeline: full implementation by end of 2027.

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