SMETA  stands for Sedex Members Ethical Trade Audit, and it incorporates three  elements:

                                A  common best practice guidance on conducting ethical trade audits  

                                A  common audit report format

                                A  common corrective action plan format

SMETA  guidance and report formats were developed by the Sedex Associate Auditor Group  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.  

SMETA is designed to  benefit retailers, consumer brands, and their suppliers, reducing duplication of  effort in ethical trade auditing.