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.
Module 01 / 04
Membership
Manage the business profile and customer links
Module 02 / 04
SAQ
Complete a self-assessment for the relevant site
Module 03 / 04
SMETA
Commission the appropriate independent site audit
Module 04 / 04
Action
Investigate and remedy findings with evidence
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.
| Evidence question | Record to inspect | Decision supported |
|---|---|---|
| Business identity | Supplier legal entity and customer relationship | Confirm which business should share information |
| Site identity | Factory address and operating activities | Avoid substituting another location’s report |
| Audit scope | Requested two- or four-pillar coverage | Confirm the relevant work before booking |
| Evidence window | Buyer acceptance criteria and current risk | Agree 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.
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Methodology
SMETA organises how the site is assessed
Module 02 / 04
ETI code
Labour-practice provisions have their own owner
Module 03 / 04
Local law
Relevant law remains part of the assessment basis
Module 04 / 04
Protection
Apply the greater-protection approach described by the owner
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.
| Evidence question | Record to inspect | Decision supported |
|---|---|---|
| Labour standards | Workforce and employment-practice evidence | Included in the core two-pillar scope |
| Health and safety | Site conditions and management evidence | Included in the core two-pillar scope |
| Environment | Applicable four-pillar environmental coverage | Confirm the commissioned scope |
| Business ethics | Applicable four-pillar ethics coverage | Prepare 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.
Module 01 / 04
Approved company
Check Sedex’s current AAC list
Module 02 / 04
Auditor
Confirm the company’s proposed audit arrangements
Module 03 / 04
Site membership
Resolve the audited business’s Sedex access
Module 04 / 04
Scope and price
Obtain the audit company’s actual quotation
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.
| Evidence question | Record to inspect | Decision supported |
|---|---|---|
| Workforce population | Employee, agency and relevant worker records | Explain who is represented in the evidence |
| Working time | Source attendance and overtime records | Resolve differences between systems |
| Pay evidence | Payroll and supporting calculation records | Trace the actual period and worker population |
| Management response | Policies, responsible people and action records | Explain 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.
Module 01 / 04
Current version
Identify SMETA 7 in the audit engagement
Module 02 / 04
Workplace requirements
Understand the actual assessed subjects
Module 03 / 04
Management systems
Keep operating-system evidence visible
Module 04 / 04
CAR developments
Separate pilot work from final methodology
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.
| Evidence question | Record to inspect | Decision supported |
|---|---|---|
| Finding | Report reference and affected practice | Preserve what the auditor actually found |
| Cause | Investigation and responsible manager | Avoid closing symptoms without explanation |
| Action | Specific change, owner and target date | Make delivery accountable |
| Verification | Evidence and applicable follow-up decision | Distinguish 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.
Module 01 / 04
Report date
Retain the date and site conditions assessed
Module 02 / 04
Owner guidance
Check how old findings should be relied upon
Module 03 / 04
Buyer window
Record any specific customer requirement
Module 04 / 04
Changed site
Review new conditions or unresolved findings
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.
| Evidence question | Record to inspect | Decision supported |
|---|---|---|
| Membership | Selected supplier plan and site population | Check the applicable annual platform charge |
| Audit engagement | Audit-company scope and quotation | Confirm actual site and pillar assumptions |
| Upload arrangement | Audit-company treatment of platform fees | Do not treat an upload fee as the audit price |
| Preparation support | Specific evidence and remediation work | Keep 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.
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Snapshot
Conditions and evidence relate to a particular site and period
Module 02 / 04
Visibility
An audit may not reveal every hidden practice
Module 03 / 04
Worker experience
Retain other relevant information channels
Module 04 / 04
Response
Investigate and act rather than rely on a logo
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.
| Evidence question | Record to inspect | Decision supported |
|---|---|---|
| Site record | Correct factory identity and audit date | Avoid transferring findings across locations |
| Audit output | Actual report and relevant scope | Avoid certification or pass language |
| Action status | Open, implemented and verified actions | Make remaining work visible |
| Access record | Authorised platform relationship and sharing | Confirm 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.
Module 01 / 04
People records
Maintain the population used in payroll and time systems
Module 02 / 04
Action owners
Keep corrective tasks with accountable managers
Module 03 / 04
Risk review
Consider changed conditions and new information
Module 04 / 04
Future sharing
Retain accurate report and action-status language
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.
- 101
Clarify the request
Confirm the buyer, plant, scope and evidence window. - 202
Check membership
Resolve the site profile, SAQ and customer relationship. - 303
Select the auditor
Use the current Sedex-approved AAC list and engagement scope. - 404
Freeze the basis
Record the methodology version and pillar coverage. - 505
Review site records
Reconcile workforce, attendance, payroll and management evidence. - 606
Enable the audit
Make relevant sources and accountable site managers available. - 707
Investigate findings
Assign causes, actions and implementation evidence. - 808
Verify and share
Record the actual closure basis and accurate buyer handover. - 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.
- SedexSupplier membership
- SedexSedex platform and SAQ
- SedexSMETA audit: scope and FAQs
- SedexComplete SMETA Audit Guide
- SedexConsultation on CARs and issue titles, April 2026
- SedexApproved Affiliate Audit Companies
- SedexAudit Quality Programme
- SedexExisting customer FAQs
- SedexUpdates to SMETA guidance: consultation summary
- Ethical Trading InitiativeETI Base Code
- Home OfficeTransparency in supply chains: practical guide