The Sustainability Reporting Standard for Social Housing includes criteria covering the following 8 themes. Click on each of the headings to see the specific criteria under each theme.
The following is based on Version 2.1 of the SRS criteria to be used in England, Scotland or Wales.
You can download an Excel of the SRS Version 2.1 criteria here.
Published: 13th April 2026.
| C1 | Distribution of EPC ratings of existing homes (those completed before the last financial year). |
| C2 | Distribution of EPC ratings of new homes (those completed in the last financial year). |
| C3 | Does the housing provider have a Net Zero target and strategy?
If so, what is it and when does the housing provider intend to be Net Zero by? |
| C4 | What progress has the housing provider achieved in the last 12 months towards its Net Zero targets and strategy?
What retrofit activities has the housing provider undertaken in the last 12 months in relation to its housing stock? |
| C5 | Scope 1, Scope 2 and Scope 3 Greenhouse Gas emissions
Total emissions per home If unable to report emissions data, please state when the housing provider is expected to be able to do so. |
| C6 | Has the housing provider mapped and assessed the increased flood risks to its homes caused by climate change in the last 2 years?
How is the housing provider mitigating these risks? |
| C7 | Has the housing provider mapped and assessed the increased water stress risks to its homes caused by climate change in the last 2 years?
How is the housing provider mitigating these risks? |
| C8 | Has the housing provider mapped and assessed the increased overheating risks to its homes caused by climate change in the last 2 years?
How is the housing provider mitigating these risks? |
| C9 | Does the housing provider have a strategy to enhance green space and promote biodiversity on or near homes?
If yes, please describe with reference to targets in this area. |
| C10 | Does the housing provider have a strategy to identify, manage, and reduce pollutants that could cause material harm?
If so, how does the housing provider target and measure performance? |
| C11 | Does the housing provider have a strategy to use or increase the use of responsibly sourced materials for all building and repairs works?
If so, how does the housing provider target and measure performance? |
| C12 | Does the housing provider have a strategy for waste management incorporating building materials?
If so, how does the housing provider target and measure performance? |
| C13 | Does the housing provider have a strategy for water management?
If so, how does the housing provider target and measure performance? |
| C14 | How is sustainability considered when procuring goods and services?
What measures are in place to monitor the sustainability of the housing provider’s supply chain when procuring goods and services? |
| C15 | For properties that are subject to the rent regulation regime, report against ONE OR BOTH of the following Affordability metrics: – Rent compared to average private rental sector (PRS) rent across the relevant Local Authority – Rent compared to the relevant Local Housing Allowance (LHA) |
| C16 | Share, and number, of existing homes (owned and/or managed) completed before the last financial year allocated to: – General needs (social rent) – Intermediate rent – Affordable rent – Supported Housing (excluding Housing for Older people) – Housing for older people – Low-cost home ownership – Care homes – Private Rented Sector – Private Market Sale – Other |
| C17 | Share, and number, of new homes (owned and/or managed) that were completed in the last financial year, allocated to: – General needs (social rent) – Intermediate rent – Affordable rent – Supported Housing (excluding Housing for Older people) – Housing for Older people – Low-cost home ownership – Care homes – Private Rented Sector – Private Market Sale – Other |
| C18 | How is the housing provider trying to reduce the effect of high energy costs on its residents? |
| C19 | Describe the condition of the housing provider’s portfolio, with reference to:
% of homes for which all required gas safety checks have been carried out. |
| C20 | What % of homes meet the national housing quality standard?
Of those which fail, what is the housing provider doing to address these failings? |
| C21 | How do you manage and mitigate the risk of emergency hazards, including damp and mould?
How do you reduce the likelihood of damp and mould hazards occurring? |
| C22 | What are the results of the housing provider’s most recent tenant satisfaction survey?
How has the housing provider acted on these results? |
| C23 | What arrangements are in place to enable residents to hold management to account for the provision of services? |
| C24 | Report ONE OR BOTH of the following quantitative metrics: – % of Stage 1 and Stage 2 complaints responded to within target timeframes (varies by nation). – Average time in working days to respond to Stage 1 and Stage 2 complaints. How have reported complaints resulted in change of practice within the housing provider? |
| C25 | In the last 12 months, what additional support have you provided to your tenants? Please include support across any of the following areas, as well as any other relevant services: – Employment & training – Wellbeing & mental health – Vulnerable tenants |
| C26 | In the last 12 months, what interventions has the housing provider made or enabled to foster stronger communities and places, considering both: – Physical changes to shared spaces or public realm – Events, activities, and signposting |
| C27 | How is social value creation considered when procuring goods and services?
What measures are in place to monitor the delivery of this Social Value? |
| C28 | What is the housing provider’s most recent regulatory grading/status? |
| C29 | Explain how the housing provider’s board manages ESG risks.
Are ESG risks incorporated in the housing provider’s risk register? |
| C30 | Has the housing provider been subject to any adverse regulatory findings in the last 12 months (data protection breaches, bribery, money laundering, HSE breaches, etc.) that resulted in enforcement or other equivalent action? |
| C31 | How does the housing provider ensure it gets input from a diverse range of people into the governance processes? |
| C32 | Does the housing provider have policies that incorporate Equality, Diversity and Inclusion (EDI) into the recruitment and selection of board members and senior management?
How do they do this? |
| C33 | What % of the housing provider’s Board have turned over in the last two years?
What % of the housing provider’s Senior Management Team have turned over in the last two years? |
| C34 | Number of board members on the housing provider’s Audit Committee with recent and relevant financial experience. |
| C35 | What % of the housing provider’s board are non-executive directors? |
| C36 | For how many years has the housing provider’s current external audit firm partner been responsible for auditing the accounts? |
| C37 | When was the last independently-run, board-effectiveness review? |
| C38 | How does the housing provider handle conflicts of interest at the board? |
| C39 | Does the housing provider pay the Real Living Wage? |
| C40 | What is the housing provider’s median gender pay gap? |
| C41 | What is the housing provider’s CEO:median-worker pay ratio? |
| C42 | How is the housing provider ensuring equality, diversity and inclusion (EDI) is promoted across its staff? |
| C43 | What activity has the housing provider undertaken over the last 12 months to support the physical and mental health of its staff?
What impact has this had on staff and the wider organisation? |
| C44 | What activity has the housing provider undertaken over the last 12 months to support the professional development of its staff?
What impact has this had on staff and the wider organisation? |
