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
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;
• Business Ethics.
The detailed set of requirements can be retrieved in the Related Resources section.