Audit, Findings, and Remediation
Corrective Action Plan
A documented plan showing what will be fixed, who owns it, when it is due, and what evidence will prove the issue is actually resolved.
Definition
A corrective action plan, or CAP, turns a finding into specific actions. A usable CAP usually names the issue, the root cause, the owner, the deadline, the interim control if needed, and the evidence required for closure.
For example, a good corrective action plan (CAP) does not just say 'train managers.' It says which managers, on what issue, by when, what process will change, and what proof will show that the change is working.
How this source informs this section
SMETA Audit Overview
SMETA guidance is directly relevant because corrective action plans (CAPs) sit at the center of findings follow-up, evidence collection, and closure review in common audit processes.
Why it matters
corrective action plan (CAP) quality is one of the clearest indicators of whether the program is solving problems or only documenting them. Weak CAPs usually lead to vague closure, repeated findings, and slower escalation.
It also matters because the corrective action plan (CAP) is often the main document a supplier, auditor, and buyer all use to understand the next step.
How this source informs this section
OECD Due Diligence Guidance for Responsible Business Conduct
OECD guidance supports translating identified impacts into tracked actions, follow-up, and prevention rather than leaving findings descriptive.
Nuance
A corrective action plan (CAP) is not the same as remedy. A finding can be marked closed in the CAP while the harm to workers remains unresolved or the root cause remains weak.
Teams should also separate immediate containment from long-term prevention. Installing a guard tomorrow and changing maintenance practice over three months are not the same action.
How this source informs this section
OECD Due Diligence Guidance for Responsible Business Conduct
The guidance supports distinguishing between addressing the immediate issue and preventing recurrence over time.
Sources
OECD Due Diligence Guidance for Responsible Business Conduct
OECD · guidance
OECD's core guidance on how companies identify risk, prioritize, respond, track follow-up, and communicate what changed.
SMETA Audit Overview
Sedex · methodology
Used here for how SMETA describes audit scope, records review, worker interviews, findings, and corrective action plan (CAP) follow-up.
