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Standards and reporting

Sedex and SMETA Audits

Sedex membership, a self-assessment and a SMETA audit are different things, and the value of an audit depends on site evidence and what happens to its findings.

What are Sedex membership and SMETA?

Separate the information platform, the audit and the work required after findings.

Three decisionsRequirements and evidence

Module 01 / 04

Membership

Manage the business profile and customer links

Read the detailed guidance and evidence

Sedex is a paid membership platform where suppliers complete a tailored self-assessment questionnaire and share audits with linked customers supplier membership supplier process.

SMETA is Sedex’s on-site social audit methodology, and Sedex describes it as an improvement process rather than certification methodology and certification FAQ.

This guide follows the original fictional manufacturer Ravensbeck Textiles, which needs to answer a buyer’s site-audit request without confusing membership, a completed questionnaire and closed corrective actions.

What exactly has the buyer requested?

A precise request avoids paying for the wrong population or audit scope.

Original editorial preparation record, not a prescribed government form.
Evidence questionRecord to inspectDecision supported
Business identitySupplier legal entity and customer relationshipConfirm which business should share information
Site identityFactory address and operating activitiesAvoid substituting another location’s report
Audit scopeRequested two- or four-pillar coverageConfirm the relevant work before booking
Evidence windowBuyer acceptance criteria and current riskAgree what information is needed now
Read the detailed guidance and evidence

Sedex distinguishes membership information from recognised third-party audit verification, so a completed SAQ should not be presented as an independently audited result self-assessment and verification.

Ravensbeck rejects an internal proposal to share its sister factory’s report because the buyer’s request concerns the finishing plant and its own workforce conditions.

The accepted request record names the plant, operating period, buyer contact and agreed sharing scope, preventing a later disagreement about what the audit was commissioned to cover.

What is the audit measured against?

Keep the audit methodology distinct from the underlying labour code and local law.

Assessment basisRequirements and evidence

Module 01 / 04

Methodology

SMETA organises how the site is assessed

Read the detailed guidance and evidence

Sedex says SMETA measures a site against the ETI Base Code, ILO conventions and local law, while its audit guide explains the greater-protection comparison assessment basis dual compliance approach.

The Ethical Trading Initiative owns the ETI Base Code, which is a code of labour practice founded on ILO conventions rather than legislation itself Base Code.

Ravensbeck’s preparation team indexes the actual rule, site procedure and relevant evidence separately instead of labelling every local procedure a SMETA legal requirement.

What changes between two and four pillars?

Scope should be agreed explicitly rather than inferred from the phrase ethical audit.

Original editorial preparation record, not a prescribed government form.
Evidence questionRecord to inspectDecision supported
Labour standardsWorkforce and employment-practice evidenceIncluded in the core two-pillar scope
Health and safetySite conditions and management evidenceIncluded in the core two-pillar scope
EnvironmentApplicable four-pillar environmental coverageConfirm the commissioned scope
Business ethicsApplicable four-pillar ethics coveragePrepare the relevant operating evidence
Read the detailed guidance and evidence

All SMETA audits cover Labour Standards and Health and Safety, while four-pillar audits add Environment and Business Ethics pillars.

The guide also identifies a basic environmental element within the two-pillar approach, so two pillars should not be described as wholly silent on environment pillar comparison.

Ravensbeck asks the audit company to confirm the scope in writing and allocates records to the responsible site managers, avoiding a generic evidence request that leaves the environmental or ethics owner unaware.

Who is allowed to conduct a SMETA audit?

Use the owner’s current audit-company list and distinguish delivery from platform membership.

Audit bookingRequirements and evidence

Module 01 / 04

Approved company

Check Sedex’s current AAC list

Read the detailed guidance and evidence

Only Sedex-approved Affiliate Audit Companies may deliver SMETA, and Sedex does not conduct the audits directly approved audit companies audit delivery FAQ.

The Audit Quality Programme describes the associated company and lead-auditor competency arrangements, which should not be confused with certification of the supplier’s workplace programme scope.

Ravensbeck checks the official list rather than accepting a preparation adviser’s claim to be able to issue a SMETA result, and commissions a clearly defined site engagement without implied endorsement of any provider.

What should the site records be able to explain?

Prepare ordinary operating records and investigate inconsistencies rather than create an audit-only story.

Original editorial preparation record, not a prescribed government form.
Evidence questionRecord to inspectDecision supported
Workforce populationEmployee, agency and relevant worker recordsExplain who is represented in the evidence
Working timeSource attendance and overtime recordsResolve differences between systems
Pay evidencePayroll and supporting calculation recordsTrace the actual period and worker population
Management responsePolicies, responsible people and action recordsExplain how the site detects and addresses problems
Read the detailed guidance and evidence

The ETI Base Code includes working hours, wages and regular employment among its labour-practice subjects, and the SMETA guide describes the assessment of site management systems labour-practice clauses management systems.

Ravensbeck’s reviewer finds an attendance export with fewer workers than the payroll file and rejects the team’s plan to provide only the cleaner export.

The accepted preparation record explains the agency-worker difference, preserves the original sources and assigns the underlying record-control problem to an accountable manager before the audit.

Which SMETA version and findings terminology apply?

Use the current methodology and avoid treating consultation work as a new released version.

Version recordRequirements and evidence

Module 01 / 04

Current version

Identify SMETA 7 in the audit engagement

Read the detailed guidance and evidence

Sedex identifies SMETA 7 as the current version, and its April 2026 consultation update describes work on Collaborative Action Required findings and issue titles current version consultation and piloting.

That update describes co-development and testing rather than a new SMETA 8 release, so Ravensbeck retains the actual agreed methodology version in the booking and report records.

The preparation team records the owner update as a watch item without rewriting the site’s findings categories from a consultation summary or assuming that a proposal has become the applicable audit basis.

How should findings become corrective actions?

The useful output is an evidenced response to actual problems, not an invented pass certificate.

Original editorial preparation record, not a prescribed government form.
Evidence questionRecord to inspectDecision supported
FindingReport reference and affected practicePreserve what the auditor actually found
CauseInvestigation and responsible managerAvoid closing symptoms without explanation
ActionSpecific change, owner and target dateMake delivery accountable
VerificationEvidence and applicable follow-up decisionDistinguish completed work from accepted closure
Read the detailed guidance and evidence

SMETA produces an audit report and corrective-action information, while the owner describes the methodology as continuous improvement rather than a pass-or-fail certification outputs and purpose corrective action process.

Ravensbeck records its working-time system problem against the finding and retains the corrected worker population, revised control and manager’s review as separate action evidence.

The team does not mark a finding closed merely because a procedure was rewritten, and it records the actual follow-up or closure basis rather than assuming its own upload equals external acceptance.

How current is an older audit report?

Separate report availability, owner guidance and the buyer’s acceptance decision.

Time and riskRequirements and evidence

Module 01 / 04

Report date

Retain the date and site conditions assessed

Read the detailed guidance and evidence

Sedex’s customer FAQ says there is no official audit expiry period, while its consultation decision says findings older than 24 months are no longer accepted as a robust picture of current workplace conditions audit validity FAQ decision 2.

The same owner guidance retains risk-based re-audit recommendations, so the report should not be described as automatically valid for either one or two years risk-based frequency.

Ravensbeck checks whether a recent staffing change makes its old report less informative for the buyer, instead of relying only on the fact that the file remains downloadable.

Which commercial costs need separate confirmation?

Membership and audit delivery are different purchases with different scopes.

Original editorial preparation record, not a prescribed government form.
Evidence questionRecord to inspectDecision supported
MembershipSelected supplier plan and site populationCheck the applicable annual platform charge
Audit engagementAudit-company scope and quotationConfirm actual site and pillar assumptions
Upload arrangementAudit-company treatment of platform feesDo not treat an upload fee as the audit price
Preparation supportSpecific evidence and remediation workKeep adviser deliverables separate from the result
Read the detailed guidance and evidence

Sedex publishes membership plans, while its customer FAQ says audit costs are determined by the audit company and vary with the engagement plans audit cost FAQ.

The AAC page separately identifies a platform fee charged to the audit company, which is not the total price of a SMETA audit fee treatment.

Ravensbeck’s purchase order distinguishes platform membership, the site audit and optional preparation support so a low quoted component cannot be mistaken for the complete cost.

What can an audit not prove?

Use site findings as one due-diligence input rather than a universal guarantee.

Evidence limitsRequirements and evidence

Module 01 / 04

Snapshot

Conditions and evidence relate to a particular site and period

Read the detailed guidance and evidence

The Home Office’s transparency-in-supply-chains guidance warns that audits can be deceived and should not be relied upon alone due diligence and audits.

Ravensbeck therefore retains worker concerns, supplier information and corrective-action follow-up alongside the report, rather than claiming that an audit proves the absence of forced labour.

The modern slavery statement guide explains a different reporting task, and an audit should support an accurate account of due diligence without being presented as a substitute for that statement.

What should the buyer receive?

A useful handover preserves site scope, unresolved actions and the meaning of the records.

Original editorial preparation record, not a prescribed government form.
Evidence questionRecord to inspectDecision supported
Site recordCorrect factory identity and audit dateAvoid transferring findings across locations
Audit outputActual report and relevant scopeAvoid certification or pass language
Action statusOpen, implemented and verified actionsMake remaining work visible
Access recordAuthorised platform relationship and sharingConfirm the intended customer can review it
Read the detailed guidance and evidence

The platform supports sharing audit and corrective-action information through customer links, while membership documentation is a separate product from a SMETA audit outcome sharing and corrective actions membership features.

Ravensbeck rejects a cover note claiming the company is SMETA certified and sends a site-specific explanation of the audit, date and remaining actions instead.

For sustainability reporting, this handover preserves the evidence needed to describe the company’s work accurately rather than turn one factory report into a group-wide claim.

Which controls should remain after the audit?

The evidence project should improve ordinary site management rather than disappear after the buyer responds.

Site ownershipRequirements and evidence

Module 01 / 04

People records

Maintain the population used in payroll and time systems

Read the detailed guidance and evidence

The SMETA guide describes management-system assessment as part of the methodology, giving the site a reason to maintain working controls beyond the audit visit management-system approach.

Ravensbeck’s operations manager inherits the agency-worker reconciliation and open-action register, while the commercial team receives a short approved explanation of what can be shared and claimed.

How can the team prepare a reviewable evidence file?

This editorial workflow organises preparation without certifying compliance or replacing a statutory process.

  1. 101

    Clarify the request

    Confirm the buyer, plant, scope and evidence window.
  2. 202

    Check membership

    Resolve the site profile, SAQ and customer relationship.
  3. 303

    Select the auditor

    Use the current Sedex-approved AAC list and engagement scope.
  4. 404

    Freeze the basis

    Record the methodology version and pillar coverage.
  5. 505

    Review site records

    Reconcile workforce, attendance, payroll and management evidence.
  6. 606

    Enable the audit

    Make relevant sources and accountable site managers available.
  7. 707

    Investigate findings

    Assign causes, actions and implementation evidence.
  8. 808

    Verify and share

    Record the actual closure basis and accurate buyer handover.
  9. 909

    Maintain controls

    Review changed conditions, risk and future audit needs.

Frequently asked

Questions people ask

Is Sedex membership a SMETA certificate?

No, membership is access to the platform and SMETA is a separate audit methodology with its own outputs.

Does Sedex conduct the audit?

No, Sedex says audits are delivered by its approved Affiliate Audit Companies.

Can a supplier pass SMETA?

SMETA is described as continuous improvement rather than a pass-or-fail certification.

Does every audit cover four pillars?

No, two pillars cover labour and health and safety, while four pillars add environment and business ethics.

Does a report expire after two years?

There is no official expiry period, but Sedex says findings older than 24 months are no longer a robust current assessment and buyers have their own requirements.

Does an audit prove there is no modern slavery?

No, the Home Office warns audits can be deceived and should not be relied upon alone.

Sources

Primary sources

Primary provisions and official owner guidance checked on 26 October 2026; historical and draft resources are labelled in the guide.

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