SMETA is an audit procedure which is a compilation of good practice in ethical audit technique. It is not a code of conduct, a new methodology, or a certification process.
Using SMETA, a supplier can have one audit conducted and share it with multiple customers, rather than having a different audit conducted for each customer. The SMETA documents are designed to be used by experienced auditors in line with current established practices.
While SMETA was developed for Sedex members, companies who are not members of Sedex are also encouraged to use it. By making SMETA publicly available we hope to promote greater transparency of audit methodology and share knowledge about auditors’ qualifications and the practices that underpin SMETA reports.
Benefits of SMETA / SEDEX:
SMETA is designed to benefit retailers, consumer brands, and their suppliers, reducing duplication of effort in ethical trade auditing. Companies who are not members of Sedex are able and encouraged to use SMETA as well.
SMETA stands for Sedex Members Ethical Trade Audit, and it incorporates three elements:
- A common best practice guidance on conducting ethical trade audits
- A common audit report format
- A common corrective action plan format