Name of Resource
Sedex Members Ethical Trade Audit (SMETA) Best Practice Guidance
Guidance on policy / legislation implementation
Country / jurisdiction
Date of publishing
The SMETA best practice guidance is a compilation of social audit best practices to help auditors achieve the consistency needed for social audits to be widely accepted by retailers and brands. It also helps organizations commissioning audits to specify the auditing methodology required.
It provides guidance on conducting ethical trade (labour and human rights) audits including risk assessment, conducting audits, types of audits, corrective action plan format, worker interviews and engagement etc.