Codigo smeta

Sedex Members Ethical Trade Audit (SMETA) Best Practice Guidance
Version 4.0 May 2012 (Replaces V. 2.2. Sept 2010 ). This BPG covers both a 2-Pillar SMETA audit and a 4-Pillar SMETA audit which includes the 2 optional pillars of Environment and Business Practices.

This Best Practice Guidance for conducting SMETA audits has been developed by the current members of the Sedex Associate AuditorGroup ( AAG). The guidance covers the mandatory 2 pillars of Labour Standards and Health and Safety as well as the additional options of Environment and Business Practices. This document is intended to supplement the knowledge of experienced, trained auditors. It is not intended as a stand-alone complete set of instructions.
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SMETA Best Practice Guidance (4-PillarVersion 4.0, May 2012)

CONTENTS
1-3: INTRODUCTION
1. Background
1.1. 1.2. 1.3. Sedex and SMETA SMETA and the Ethical Trading Initiative (ETI) Base Code SMETA 2-Pillar and 4-Pillar Audits

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2. 3.

Smeta BPG Application Supporting Documents

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4-5: AUDIT PLANNING
4. Risk Assessment
4.1 4.2. Sedex Self-Assessment Questionnaire (SAQ) Pre – Audit Site Profile

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5.Types of Audit
5.1 5.2 5.3 5.4 5.5 Category of Auditor Notification of Audit Sequence of Audits Labour Codes 4-Pillar SMETA Audits

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6-7: AUDIT EXECUTION
6. Overview of the Audit Process
6.1 6.2 Audit Request Preparation for an Audit (for auditors)

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7.

Audit Execution
7.1 Opening Meeting

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SMETA BestPractice Guidance (4-Pillar Version 4.0, May 2012)

7.2 7.3 7.4 7.5 7.6

Tour of the Employment Site Management and Worker Interviews Document Review Pre-closing Meeting Closing Meeting and Summary of Findings

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8-9: AUDIT REPORTS, OUTPUTS AND FOLLOW-UP
8. Audit Report and Outputs
8.1 8.2. 8.3 8.4 Audit Report Completion Sedex and Uploading the Audit Information ManagementAudit Records

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9.

Audit Follow-up
9.1. 9.2. Follow-up audits Appeals and Disputes

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APPENDICES
A1: A2: A3: A4: A5: A6: A7: Guidance by Clause Announced, Semi-Announced and Unannounced Audits Preparation for Audit (Site of Employment) Selecting an Auditor Audit Length, Sample Size and Timetable Supplementary Reports & Alert Notifications DescribingNon-Compliances, Observations and Good Examples 45 78 80 82 84 87 88

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SMETA Best Practice Guidance (4-Pillar Version 4.0, May 2012)

1-3: INTRODUCTION
1. BACKGROUND
1.1. Sedex and SMETA
The Supplier Ethical Data Exchange (Sedex) is a not-for-profit, membership organisation for businesses committed to the continuous improvement of ethical performance within theirsupply chains. Sedex was founded in 2001 by a group of UK retailers to drive convergence in social audit standards and monitoring practices. The aims of Sedex are to ease the auditing burden on suppliers through the sharing of reports and to drive improvements in supply chain Labour Standards. This Sedex Members Ethical Trade Audit (SMETA) has been developed by the Sedex Associate Auditor Group(AAG), through multi- stakeholder consultation, to provide a best practice reference framework for social auditing and reporting. It draws from practices defined by Sedex members and by the Global Social Compliance Programme (GSCP) www.gscpnet.com.

1.2. SMETA and the Ethical Trading Initiative (ETI) Base Code
SMETA Best Practice Guidance (SMETA BPG) describes the key steps of planning, executingand documenting a "SMETA audit" against the following four auditing pillars: A 2 SMETA 2-Pillar audit comprises: l l l Labour Standards. Health & Safety. Additional elements of Entitlement to work; Subcontracting and homeworking; Environment (shortened).

A SMETA 4-Pillar audit contains in addition: l l Environment (extended) – this replaces the environment (shortened version) detailed above....