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. Nearly 20,000 SMETA audits are uploaded onto the Sedex platform every year.

Each SMETA audit carries a unique reference code to ensure the SMETA audit is appropriately validated. It can be used in a regular site audit or in the Sedex Offline Audit Tool. SMETA is available in English, Spanish and Chinese. SMETA Guidance Workflow Are you new to Sedex and want to know more about ethical auditing and SMETA? Whether you are a supplier preparing for your SMETA audit, an auditor using SMETA or a buyer who needs their suppliers audited, you can find step by step guidance on Sedex e-Learning. SMETA Fees SMETA is available for all Sedex Members, who would like to have a SMETA audit.

Only auditors with a Sedex Affiliate Audit Company (AAC) account can conduct SMETA. Sedex Members with an A or AB account can conduct SMETA for their own sites. All auditors conducting SMETA are required to pay a fee to access SMETA or upload (non-SMETA) audits on the Sedex platform. This cost is fixed and will be charged directly to the audit company: • SMETA Audits are £50 per audit for audits conducted for Sedex Members • SMETA Audits are £150 per audit for audits conducted for non-Sedex Members • Non-SMETA Audits are £200 per audit for audits conducted for Sedex Members. For more information, please contact.

SMETA 6.0 We review and update SMETA on a regular basis to ensure it is meeting the current needs of responsible sourcing and incorporates new updates to legislation changes. SMETA is developed and maintained by the Sedex Stakeholder Forum (the SSF). The latest version of SMETA was updated in April 2017, and was worked on by Amcor, Bureau Veritas, DNV, Givaudan, Kellogg, M&S, Pepsico, SAB Miller/ABInbev, SGS and Walmart. To learn more about the updated features in SMETA 6.0, please watch a recording of one of our webinars: • •. There are a series of guidance documents to help you know: • What to expect from a SMETA audit • Systems and actions you can take to prepare for your audit • How to address any non-compliances.

• How to spot the signs of actual, likely or possible cases of forced labour, for both auditors and audit readers. • Guidance supplement for assessing working conditions for employees of service providers and contractors working at sites of Sedex member companies or remotely from their employer’s operation. Additional documents are available specifically for Sedex members via. • Guide to social systems auditor competencies: To assist members when selecting auditors based on defined competencies • Non–compliance guidance: A common approach to examples of non-compliances, grading of severity, and suggested timeframes for correction • Corrective action guidance: Suggested possible corrective actions following a SMETA audit • Draft guidance for an assessment process of environment and business ethics: A procedure for looking at the environmental and business ethics performance of a site as part of a SMETA. Types of audits: Sedex Advance will accept any type of first party, second party and third party ethical audit: • First party audit: An audit performed within an organisation by the organisation’s own auditing resource (internal audit). This will often highlight areas for improvement which can be corrected before a visit from an external auditor. • Second party audit: Audits of contractors/suppliers undertaken by or on behalf of a purchasing organisation.

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