SEDEX Members Ethical Trading Audit (SMETA)

SMETA (SEDEX Members Ethical Trading Audit) is an international guideline for ethical auditing and the preferred standard for SEDEX audits, derived from a compilation of best auditing practice. SMETA audits have a common methodology (measurement against the ETI base code and local law), time plan, report format and corrective action plan and are used as the basis for many ethical audits, regardless of whether they are entered onto SEDEX.

SMETA was developed to reduce duplication of auditing methodologies and to provide a standardised reporting format that could be used globally.