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.