SMETA (Sedex Members Ethical Trade Audit)

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SMETA (Sedex Members Ethical Trade Audit) was created and is designed to reduce duplication of effort in ethical trade auditing, benefitting retailers, consumer brands, and their suppliers. It was developed in response to member demand for an ethical audit report format that could more easily be shared.

SMETA is designed to reduce duplication of effort in ethical trade auditing, benefiting retailers, consumer brands, and their suppliers. It was developed in response to member demand for an ethical audit report format that could more easily be shared.

SMETA is not a code of conduct, a new methodology, or a certification process, but describes an audit procedure which is a compilation of good practice in ethical audit technique

The SMETA documents are designed to be used in conjunction with current established practices by experienced auditors to help them to conduct high quality audits that will be accepted by multiple retailers and brands.

Companies who are not members of Sedex are also encouraged to use SMETA. By making SMETA publicly available, we hope to promote greater transparency of audit methodology as well as to share knowledge about auditors’ qualifications and the practices that underpin SMETA reports.

SMETA guidance includes:

  • suggested time plan for the audit
  • number of worker interviews suggested for the size of company
  • training and experience requirements for auditors
  • suggested pre-audit communication
  • detailed audit execution

SMETA methodology:

  • uses the ETI code and local law as the measurement tool
  • includes the two modules of Health and safety and Labour standards as well as the optional pillars of Environment and Business Ethics.