Sustainable Growth Company
+44 (0) 1484 681 796
17 Allergill Park, HD9 3XH

The latest version, SMETA 5.0, incorporates four elements:

  • SMETA Best Practice Guidance: A best practice guidance on conducting ethical trade audits.
  • SMETA Measurement Criteria: A set of instructions on the items to be checked by auditors.
  • SMETA Report: A common audit report format.
  • SMETA CAPR: A common corrective action plan format. For access to these documents, visit:

Since SEDEX allows sharing of audit data, any company uploading a SMETA audit must exactly follow this SMETA Best Practice Guidance (BPG), especially ensuring that non-compliances uploaded on the system have been measured against at least the ETI Base Code and the local law. Companies may use this methodology for a variety of codes, but it must not be called a SMETA audit unless it follows the SMETA BPG and SMETA Measurement Criteria.

Back to: SMETA Audits

Sustainable Growth Company
SGC specialises in sustainability, corporate social responsibility, risk management, environmental management, health and safety, compliance, management systems and emissions trading.
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Sustainable Growth Company Limited
Registered office: 17 Allergill Park, HD9 3XH Company number: 02578553