Sedex Members Ethical Trade Audit (SMETA) Best Practice Guidance

5.5. 4-Pillar SMETA Audits
5.5.1. Background
Reflecting the widening nature of Corporate Responsibility, Sedex members have created a 4-Pillar SMETA
audit, including the extra modules of Environment (extended assessment) and Business Practices. This Best
Practice Guidance and the associated reports have been designed so that users can include one or both of
these extra modules and together they are intended to take a total of 0.5 auditor days, when added to a 2-Pillar
SMETA procedure.
For a 2-Pillar audit covering Labour Standards and Health & Safety, plus additional elements see sections 1-
10B2 in Appendix A1 Guidelines by clause gives details on applicable standards.
For the additional 2-Pillars of Environment (extended assessment) and Business Practices, see section 10B4
and 10C within, 10 Other Issues in Appendix A1 Guidelines by Clause for details of applicable standards.
Note: In view of the time allocation the additional 2-Pillars cannot be considered as substitute for a full
Environment and Business Practices audit, but they may assist supply chains in deciding whether full audits are
required.
5.5.2. Usage
When an auditor is carrying out an assessment of environmental performance, they will assess whether site of
employment is meeting applicable local laws.
In the case of Business Practices, the laws are less clear. Therefore the assessment process will be one of
gathering information with all findings recorded as observations only. The data generated will enable the Sedex
membership to agree acceptable standards over time.
It is essential that Sedex members are clear when a 4-Pillar audit is required, as the extra time taken is likely to
incur extra cost.
The assessment process involved in the Environment (extended version) and Business Practices pillars includes
a verification of the completed SAQ, and should give the reader the option to:
l Take no further action following the assessment
l Decide that a full Environment and Business Practices audit is required
l Identify risks and decide on appropriate other action.
Note: For environmental assessments non-compliances will only be raised where a site of employment is not
meeting the local / national law. All other environmental findings will be recorded as observations. For Business
Practice assessments any findings will be recorded as observations, with a target of defining standards over
time by a process of member consultation.
5.5.3. Application
SMETA Best Practice Guidance (4-Pillar Version 4.0, May 2012)
As the time allocated is 0. 5 auditor days for both modules together it is likely that the number of interviews will
be restricted and the document review is likely to be an “assisted self assessment” rather than a full
investigation. However members may find the process useful in areas where they are not already conducting full
environmental and / or Business Practices audits.
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