What is SMETA?SMETA is an audit procedure which is a compilation of good practice in ethical audit technique. It is not a code of conduct, a new methodology, or a certification process. Using SMETA, a supplier can have one audit conducted and share it with multiple customers, rather than having a different audit conducted for each customer. The SMETA documents are designed to be used by experienced auditors in line with current established practices. SMETA methodology uses the ETI code and local law as the measurement tool. It includes four modules: Health and safety Labour standards Environment (optional) Business ethics (optional) Who can use SMETA? While SMETA was developed for Sedex members, companies who are not members of Sedex are also encouraged to use it. By making SMETA publicly available we hope to promote greater transparency of audit methodology and share knowledge about auditors’ qualifications and the practices that underpin SMETA reports.