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.