Executive chairman Nicola Cortese believes the financial position of the club is such that they are able to take a far stronger position in negotiations for various sponsorship agreements.
He said: "The current support we have experienced has been so great, and we are well aware of this special celebration that we have coming up. We consider it to be very special, and despite the fact that we have only been involved in the very recent history of the Club, we are now a part of its future. That is why we wanted to make this gesture, from us to the fans, to produce a special shirt in a special year.
"I don't want to reveal anything about the shirt at this point, but it is definitely a shirt that I am 100% convinced the fans will like. It is a one-off commemorative product that will never be produced again.
"Our finance allows us to take such a decision, which I think is great news, not just for Southampton Football Club, but also for the fans as they will hopefully recognise that we are in the unprecedented position to be able to refuse sponsorship agreements for our shirt, because we want to make this special gesture towards the fans."