BACKGROUND
This common Best Practice Guidance was developed by the Sedex Associate Auditor Group (AAG) in response
to the challenge from Sedex members to provide a report format for ethical trade audits that could more easily
be shared and to give greater transparency into the auditor qualifications and practices that underpin reports.
This version 2.2. September 2010 replaces the previous version 2.1. January 2009.
The changes made reflect the continuous development of the SMETA process and take account of the
changing needs of Sedex members.
Ethical trade/social audits are commissioned all over the world to various standards. This guidance document is
not an attempt to re-invent ethical trade auditing, and it should not be viewed as a new methodology for ethical
trade auditing. rather, it is an attempt to compile the best of current practices.
CONTENTS
This guidance is not intended to be used as a stand-alone document to conduct an audit, but rather as a
common set of criteria to supplement professional audit companies’ own systems.
This document describes the key steps from pre-audit communication and audit planning through to the
conduct of the audit itself and reporting. It forms part of a group of SMETA (Sedex Members Ethical Trade
Audit) guidance documents.
Available on the public section of the Sedex web site and available for public use:
SMETA Best Practice Gudiance (this document) Version 2.2. September 2010 which replaces Version
2.1. January 2009.
SMETA report Version 2.4. June 2010, replaces Version 2.3. April 2009.
SMETA cAPr Version 2.4. June 2010, replaces Version 2.3. April 2009.
Available on the members section of the web site (for wider consultation). After a period of consultation with
members it is intended to make these documents available for public use, in the interests of convergeance.
Guide to Social Systems Auditor competencies - requirements that third party auditors should meet to
conduct best practice ethical trade audits.
non compliance Guidance which suggests ratings of issues and verification methods.
corrective Action Guidance: which suggests ways in which supply chains may make improvements.
This guidance is based on best practice in the field of ethical trade audits conducted by
third-party auditors and relies heavily on the controls that already exist within third-party audit
firms that are accredited to a quality management system such as ISo9001:2008 or, more
preferably ISo17021:2006 (the accreditation standard for audit bodies).
Guidance is also taken from the reference documents produced by the Global Social compliance
Programme (GScP) www.gscpnet.com