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.

  • 30.06.2022

    Sedex aiming for continual improvement

    Starting May 2022, and with the aim of continual improvement, SMETA audits will be accessible only to Sedex members. Should an organization be interested or required to undergo a SMETA audit, as a first step, it will be necessary to become a Sedex member and activate their account on the Sedex platform (fees apply). More information about the process and benefits of becoming a Sedex member, can be found on Sedex Website at