Sedex Members Ethical Trade Audit (SMETA) is one of the most widely used ethical audit formats in the world.
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.
SMETA methodology uses the ETI code and local law as the measurement tool. It includes four modules:
- Health and safety
- Labour standards
- Environment (optional)
- Business ethics (optional)