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 From Orkla's Sustainability Report 2009:

SMETA (Sedex Members Ethical Trade Audit) has three elements:

1. A best Practice Guide for carrying out ethical audits.

2. A standard audit report format.

3. An activity plan for improvement efforts.

SMETA is not a standard that results in a certification of the supplier.
The SMETA Best Practice Guide contains information/ recommendations on:

  • the planning of an audit
  • communication with the supplier in advance of the audit, and what documentation is required
  • the format of the audit, including the number of employee interviews and how to conduct factory inspections
  • which controls must be implemented (in accordance with the ETI Base Code, etc.)
  • how dialogue relating to improvements should be handled
  • how the audit should be concluded
  • how the audit report is written and improvement activities are planned
  • what expertise an audit team should have.

SMETA is multi-stakeholder framework, and can be downloaded free of charge from Sedex’s website. A new, expanded version is expected in 2010. Sedex encourages companies to use the framework even if they are not members of the organisation.