Sedex Members Ethical Trade Audit (SMETA) is one of the most widely used ethical audit formats in the world.
SMETA is an audit methodology, providing a compilation of best practice ethical audit techniques. It is designed to help auditors conduct high quality audits that encompass all aspects of responsible business practice, covering Sedex’s four pillars of Labour, Health and Safety, Environment and Business Ethics.
SMETA is designed for suppliers to share one audit with multiple customers, meeting multiple customer requirements and reducing duplication in ethical auditing. SMETA has three elements:
- A common Best Practice Guidance on conducting ethical trade audits
- A common Audit Report format
- A common Corrective Action Plan format.
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