SMETA (Sedex Members Ethical Trade Audit) is a widely used and accepted audit methodology and report format. It has three elements:


1.  A common Best Practice Guidance and Measurement Criteria on conducting ethical

     trade audits;

2.  A common audit report format;

3.  A common corrective action plan format.


A SMETA audit is based on:


•  The 9 elements of the ETI (Ethical Trading Initiative) code which form the measurement criteria

   with local law.

•  Specific requirements for Universal Rights covering UNGP, Management Systems,

   Responsible Recruitment, Sub-contracting and Homeworking Entitlement to Work

   and Immigration, Environment and Business Ethics.


The requirements of SMETA are detailed within the following categories:


•   Universal Rights covering UNGP;

•   Management System and Code Implementation;

•   Freely Chosen Employment;

•   Freedom of Association and Right to Collective Bargaining are Respected;

•   Working Conditions are Safe and Hygienic;

•   Child Labour Shall Not Be Used;

•   Living Wages are Paid;

•   Working Hours are not Excessive;

•   No Discrimination is Practiced;

•   Regular Employment is Provided. Responsible Recruitment is Ensured;

•   Subcontracting and Homeworking;

•   No Harsh or Inhumane Treatment is Allowed;

•   Entitlement to Work and Immigration;

•   Environment;

•   Business Ethics.


The detailed set of requirements can be retrieved in the Related Resources section.