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Updated Sustainability Reporting Standard for Social Housing published
Sustainability for Housing (SfH) has published an updated version of its Sustainability Reporting Standard (SRS) for Social Housing.
Updated Sustainability Reporting Standard for Social Housing published #UKhousingSfH said the new version of the standard, SRS v2.1, includes “relatively minor” changes to the reporting process, which are designed to enhance the effectiveness of the voluntary framework and strengthen the sector’s ability to report on its environmental, social and governance (ESG) performance.
Changes to the standard include the consolidation of themes and restructuring of criteria, improved alignment with regulatory requirements and a revised guidance document with worked examples and clearer explanations for more complex criteria.
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Under the revised standard, adopters will report their progress on climate criteria such as: the distribution of Energy Performance Certificate ratings of their new and existing homes; net zero target and strategy; Scope 1, 2 and 3 greenhouse gas emissions; biodiversity, waste and water management strategy; and flooding and overheating risk to homes.
The revised social criteria will include rent compared to private sector and Local Housing Allowance levels; the share of new and existing homes allocated to affordable tenures; fire and gas safety checks; mitigation of emergency hazards; tenant satisfaction measures; and employment, well-being and mental health support provided to tenants.
The revised governance criteria will include regulatory grading and findings; equality, diversity and inclusion policies; board turnover; real living wage; median gender pay gap; and physical and mental health support and professional development for staff.
Due to the relatively minimal nature of the changes to the reporting process, SfH will ask its adopters to report against SRS v2.1 in the October 2026 reporting cycle.
Piers Williamson, chair of SfH, said the revised standard “positions the sector to look forward”.
He added: “The standard has always been rooted in the belief that housing providers are strongest when they work together, and this update reflects the insights of those who use it day in, day out.
“As expectations around sustainability and financial reporting evolve, the SRS remains the only ESG standard designed specifically for social housing and wholly focused on its interests.
“With v2.1 we are equipping the sector to tell its story more clearly, demonstrate its leadership and continue building confidence among all stakeholders.”
The SRS was launched by SfH in 2020. Since its foundation, 138 housing providers across the UK have adopted the standard to report on their ESG performance.
In addition, 38 funders to the social housing sector have adopted the standard, including Lloyds, NatWest, Legal & General and M&G.
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