Audit methodology

SMETA

SMETA is Sedex's widely used social audit methodology, designed to structure how labor, health and safety, environment, and business ethics issues are reviewed.

Sources

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.

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.