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: http://www.sedexglobal.com/ethical-audits/smeta/
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.
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