SREBPs are critical regulators of lipid metabolism. They activate the expression of genes involved in the biosynthesis of fatty acids, cholesterol, triglycerides, and phospholipids. These genes include those encoding enzymes such as HMG-CoA reductase, fatty acid synthase (FAS), and acetyl-CoA carboxylase (ACC). By regulating these pathways, SREBPs maintain cellular lipid homeostasis and ensure the availability of lipids for membrane synthesis, energy storage, and signaling.