Audit company: Audit company Report reference: Report reference Date: 00/00/00

Audit Details
Sedex Company Reference: ZC: Sedex Site Reference: ZS:
(only available on Sedex System) (only available on Sedex
System)

Business name (Company

name):
Site name:
Site address: Country:
(Please include full address)

Site contact and job title:

Site phone: Site e–mail:
SMETA Audit Type: Labour Standards Health & Safety Environment Business Ethics
Date of Audit:

Audit Company Name & Logo: Report Owner (payee):

(If paid for by the customer of the site
please remove for Sedex upload)

Audit Conducted By

Commercial Purchaser
Retailer

Brand owner NGO Trade Union

Multi–stakeholder Combined Audit (select all that apply)

Audit company: Audit company Report reference: Report reference Date: DD/MM/YY 2
Audit company: Audit company Report reference: Report reference Date: 00/00/00

SMETA Declaration
I declare that the audit underpinning the following report was conducted in accordance with SMETA Best
Practice Guidance and SMETA Measurement Criteria.
(1) Where appropriate non-compliances were raised against the ETI code / SMETA Additions & local law and recorded as
non-compliances on both the audit report, CAPR and on Sedex.

(2) Any Non-Compliance against customer code alone shall not be uploaded to Sedex. However, in the CAPR these
‘Variances in compliance between ETI code / SMETA Additions/ local law and customer code’ shall be noted in the
observations section of the CAPR.

Any exceptions to this must be recorded here (e.g. different sample size):

Auditor Team (s) (please list all including all interviewers):

Lead auditor:
Team auditor:
Interviewers:

Report writer:
Report reviewer:

Date of declaration:
Note: The focus of this ethical audit is on the ETI Base Code and local law. The additional elements will not be audited in such depth or scope,
but the audit process will still highlight any specific issues.

This report provides a summary of the findings and other applicable information found/gathered during the social audit conducted on the above
date only and does not officially confirm or certify compliance with any legal regulations or industry standards. The social audit process
requires that information be gathered and considered from records review, worker interviews, management interviews and visual observation.
More information is gathered during the social audit process than is provided here. The audit process is a sampling exercise only and does not
guarantee that the audited site prior, during or post–audit, are in full compliance with the Code being audited against. The provisions of this
Code constitute minimum and not maximum standards and this Code should not be used to prevent companies from exceeding these standards.
Companies applying this Code are expected to comply with national and other applicable laws and where the provisions of law and this Code
address the same subject, to apply that provision which affords the greater protection. The ownership of this report remains with the party who
has paid for the audit. Release permission must be provided by the owner prior to release to any third parties.

Audit company: Audit company Report reference: Report reference Date: DD/MM/YY 3
Non–Compliance Table

Area of Non–Conformity NC Findings Only

Issue (Only check box when there is a non–conformity, and Record the number of (note to auditor, summarise in as few words as possible NC’s
(please click on the issue title to go direct to the only in the box/es where the non–conformity can be issues by line*: only)
appropriate audit results by clause) found)
Note to auditor, please ensure that when issuing the
audit report, hyperlinks are retained. ETI Base Additional Customer NC Obs GE
Local Law
Code Elements Code

0A Universal Rights covering UNGP  Summary of Observation finding 1

 Summary of Observation finding 2

 Summary of Good Example finding 1

 Summary of Good Example finding 2

0B Management systems and code  Summary of Non-Compliance finding 1

implementation  Summary of Non-Compliance finding 2

 Summary of Observation finding 1

 Summary of Observation finding 2

 Summary of Good Example finding 1

 Summary of Good Example finding 1

1. Freely chosen Employment 



2 Freedom of Association 

3 Safety and Hygienic Conditions 


4 Child Labour 


5 Living Wages and Benefits 



6 Working Hours 


7 Discrimination 


8 Regular Employment 


8A Sub–Contracting and 
Homeworking 

9 Harsh or Inhumane Treatment 



10A Entitlement to Work 


10B2 Environment 2-Pillar 


10B4 Environment 4–Pillar 



10C Business Ethics 



General observations and summary of the site:

*Please note the table above records the total number of Non-compliances (NC), Observations (Obs) and Good Examples (GE). This gives the reviewer an indication of problem areas but
does not detail severities of each issue – Reviewers need to check audit results by clause.
Site Details

Site Details

A: Company Name:

B: Site name:

C: Applicable business and other legally

required licence numbers and documents
for example, business license no, liability
insurance, any other required government
inspections

D: Products/Activities at site, for example,

garment manufacture, electricals, toys, grower

E: Site description: Production Description Remark, if any

(Include size, location, and age of site. Also, Building no
include structure and number of buildings) Floor 1
Floor 2
Floor 3
Floor 4
Is this a shared
building?

For below, please add any extra rows if appropriate.

M,./

Visible structural integrity issues (large cracks) observed and without

structural engineer evaluation

Yes

No
Details:

F: Site function: Agent

Factory Processing/Manufacturer
Finished Product Supplier
Grower
Homeworker
Labour Provider
Pack House
Primary Producer
Service Provider
Sub–Contractor

G: Month(s) of peak season:

(if applicable)

H: Process overview:
(Include products being produced, main operations,
number of production lines, main equipment used)

I: What form of worker representation / union is Union (name)

there on site? Worker Committee
Other (specify)
None

J: Is there any night production work at the Yes

site? No

K: Are there any on site provided worker Yes

accommodation buildings e.g. dormitories No
If yes approx. % of workers in on site accommodation

L: Are there any off site provided worker Yes

accommodation buildings No
If Yes approx. % of workers

M: Were the site provided accommodation Yes

buildings included in this audit No
If No, please give details
 Audit Parameters

A: Time in and time out Day 1 Time in: Day 2 Time in: Day 3 Time in:
Day 1 Time out: Day 2 Time out: Day 3 Time out:

B: Number of Auditor Days Used:

C: Audit type: Full Initial

Periodic
Full Follow–up
Partial Follow–Up
Partial Other – Define

D: Was the audit announced? Announced

Semi – announced: Window detail: weeks
Unannounced

E: Was the Sedex SAQ available for review? Yes

No
If No, why not

F: Any conflicting information SAQ/Pre- Yes

Audit Info to Audit findings? No
If Yes, please capture detail in appropriate audit by clause

G: Who signed and agreed CAPR

(Name and job title)

H: Is further information available Yes

(if Y please contact audit company for details) No

I: Previous audit date:

J: Previous audit type:

K: Was any previous audit reviewed during Yes No

this audit
N/A

Audit attendance Management Worker Representatives

Senior management Worker Committee Union representatives

representatives

A: Present at the opening meeting? Yes No Yes No Yes No

B: Present at the audit? Yes No Yes No Yes No

C: Present at the closing meeting? Yes No Yes No Yes No

D: If Worker Representatives were not present

please explain reasons why
(only complete if no worker reps present)

E: If Union Representatives were not present

please explain reasons why:
(only complete if no union reps present)
Worker Analysis
The term "migrant worker" refers to a person who is engaged or has been engaged in a remunerated activity in a country of which

“ they are not a national and where they do not intend to remain permanently or has purposely migrated on a temporary basis to
another in-country region to seek and engage in a remunerated activity

Worker Analysis

Local Migrant*
Total

Permanent Temporary Agency Permanent Temporary Agency Home workers

Worker numbers –
Male

Worker numbers –female

Total

Number of Workers
interviewed – male

Number of Workers
interviewed – female

Total – interviewed sample

size

A: Nationality of Management

B: Majority nationality of workers Main countries:

Country 1: ________ approx % total workforce________
Country 2: ________ approx % total workforce________
Country 3: ________ approx % total workforce________

C: Worker remuneration (management _______% workers on piece rate

information) _______% hourly paid workers
_______% salaried workers

Payment cycle:
_______% daily paid
_______% weekly paid
_______% monthly paid
_______% other – please give details

Worker Interview Summary

Worker Interview Summary

A: Were workers aware of the audit? Yes

No

B: Were workers aware of the code? Yes

No
C: Number of group interviews:
(Please specify number and size of groups. Please see SMETA Best Practice
Guidance and Measurement Criteria. If the auditor was not able to follow
the BPG, please state within the declaration)

D: Number of individual interviews Male: Female:

(Please see SMETA Best Practice Guidance and Measurement Criteria)

E: All groups of workers are included in the scope of this audit such Yes
as; Direct employees, Casual and agency workers, Workers No
employed by service providers such as security and catering staff as
well as workers supplied by other contractors. If N, please give details
Note to auditor: please record details of migrant /agency/contractor workers in
section 8 – Regular Employment, under Responsible Recruitment

F: Interviews were done in private and the confidentiality of the Yes

interview process was communicated to the workers? No

G: In general, what was the attitude of the workers towards their Favourable
workplace? Non–favourable
Indifferent

H: What was the most common worker complaint?

I: What did the workers like the most about working at this site?

J: Any additional comment(s) regarding interviews:

K: Attitude of workers to hours worked:

L. Is there any worker survey information available?

Yes
No
If Yes, please give details:

M: Attitude of workers:
(Include their attitude to management, workplace, and the interview process. Both positive and negative information should be included) Note: Do not
document any information that could put workers at risk
N: Attitude of worker’s committee/union reps:
(Include their attitude to management, workplace, and the interview process. Both positive and negative information should be included)
Note: Do not document any information that could put workers at risk

O: Attitude of managers:
(Include attitude to audit, and audit process. Both positive and negative information should be included)
Audit Results by Clause

0A: Universal Rights covering UNGP

(Click here to return to NC–table)

0.A. Guidance for Observations

0.A.1 Businesses should have a policy, endorsed at the highest level, covering human rights impacts and issues, and ensure it is
communicated to all appropriate parties, including its own suppliers.
0.A.2 Businesses should have a designated person responsible for implementing standards concerning Human rights
0.A.3 Businesses shall identify their stakeholders and salient issues.
0.A.4 Businesses shall measure their direct, indirect, and potential impacts on stakeholders (rights holders) human rights.
0.A.5 Where businesses have an adverse impact on human rights within any of their stakeholders, they shall address these
issues and enable effective remediation.
0.A.6 Businesses shall have a transparent system in place for confidentially reporting, and dealing with human rights impacts
without fear of reprisals towards the reporter.

Note for auditors and readers. This is not a full Human Rights Assessment, but instead a check on the business’s
implementation of processes to meet their Universal rights covering UNGP responsibilities.

Current Systems and Evidence Examined

To complete ‘current systems’ Auditors examine policies and written procedures in conjunction with relevant managers, to understand, and record what
controls and processes are currently in place e.g. record what policies are in place, what relevant procedures are carried out, who is /are responsible for the
management of this item of the code. Evidence checked should detail any documentary or verbal evidence shown to support the systems.

Current systems:

Evidence examined – to support system description (Documents examined & relevant comments. Include
renewal/expiry date where appropriate):

Details:

Any other comments:

A: Policy statement that expresses commitment to respect Yes

human rights? No
Please give details:

B: Does the business have a designated person responsible Yes

for implementing standards concerning Human Rights? No

Please give details:

Name:
Job title
C: Does the businesses have a transparent system in place Yes
for confidentially reporting, and dealing with human rights No
impacts without fear of reprisals towards the reporter? Please give details:

D: Does the business demonstrate effective data privacy Yes

procedures for workers’ information, which is No
implemented?
Please give details:

Findings

Finding: Observation Company NC Objective evidence

Description of observation: observed:

Local law or ETI/Additional elements / customer specific requirement:

Comments:

Good examples observed:

Description of Good Example (GE): Objective Evidence

Observed:
Measuring Workplace Impact
Workplace Impact

A: Annual worker turnover: Last year: This year

Number of workers leaving in last 12 months as a % of _____ % _____ %
average total number of workers on site over the year (annual
worker turnover)

B: Current % quarterly (90 days) turnover:

Number of workers leaving from the first of the 90 day period
through to the last day of the 90 day period / [(number of
employees on the 1st day of 90 day period + number of
employees on the last day of the 90 day period) / 2]

C: Annual % absenteeism: Last year: This year

Number of days lost through job absence in the year / _____ % _____ %
[(number of employees on 1st day of the year + number
employees on the last day of the year / 2]
* number available workdays in the year

D: Quarterly (90 days) % absenteeism:

Number of days lost through job absence in the period /
[(Number of employees on 1st of the period + Number of
employees on the last day of the period / 2]
* Number of available workdays in the month

E: Are accidents recorded? Yes

No
Please describe:

F: Annual Number of work related accidents and Last year: This year:
injuries per 100 workers: Number: Number:
[Number of work related accidents and injuries * 100) /
Number of total workers]

G: Quarterly (90 days) number of work related

accidents and injuries per 100 workers:
[Number of work related accidents and injuries * 100) /
Number of total workers]

H: Lost day work cases per 100 workers: Last year: This year:
[(Number of lost days due to work accidents and work related
injuries * 100) / Number of total workers]

I: % of workers that work on average more than 6 months 12 months

48 standard hours / week in the last 6 / 12 _______% workers ________% workers
months:

J: % of workers that work on average more than 6 months 12 months

60 total hours / week in the last 6 / 12 months: _______% workers ________% workers
0: Management systems and Code Implementation
0B: Management system and Code Implementation
(click here to return to NC Table)

0.B.1 Suppliers are expected to implement and maintain systems for delivering compliance to this Code.
0.B.2 Suppliers are expected to be operating legally in premises with the correct business licenses and permissions and to have
systems to ensure that all relevant land rights have been complied with
0.B.3 Suppliers shall appoint a senior member of management who shall be responsible for compliance with the Code.
0.B.4 Suppliers are expected to communicate this Code to all employees.
0.B.5 Suppliers should communicate this code to their own suppliers and, where reasonably practicable, extend the principles
of this Ethical Code through their supply chain.

Current Systems and Evidence Examined

To complete ‘current systems’ Auditors examine policies and written procedures in conjunction with relevant managers, to understand, and
record what controls and processes are currently in place e.g. record what policies are in place, what relevant procedures are carried out, who
is/are responsible for the management of this item of the code. Evidence checked should detail any documentary or verbal evidence shown to support
the systems.

Current systems:

Evidence examined – to support system description (Documents examined & relevant comments. Include
renewal/expiry date where appropriate):

Details:

Any other comments:

Management Systems:

A: In the last 12 months, has the site been subject to any Yes
fines/prosecutions for non–compliance to any regulations? No
Please describe:

B: Do policies and/or procedures exist that reduce the risk of Yes

forced labour, child labour, discrimination, harassment & abuse? No
Please describe:

C: If Yes, is there evidence (an indication) of effective

implementation? Please give details.

D: Have managers and workers received training in the standards Yes

for forced labour, child labour, discrimination, harassment & No
abuse? Please describe:

E: If Yes, is there evidence (an indication) that training has been Yes
effective e.g. training records etc.? Please give details No
Please describe:

F; Does the site have any internationally recognised system Yes

certifications e.g. ISO 9000, 14000, OHSAS 18000, SA8000 (or No
other social audits). Please describe:
Please detail (Number and date).
G: Is there a Human Resources manager/department? Yes
If Yes, please detail. No
Please describe:

H: Is there a senior person /manager responsible for Yes

implementation of the Code No
Please describe:

I: Is there a policy to ensure all worker information is confidential Yes

No
Please describe:

J: Is there an effective procedure to ensure confidential Yes

information is kept confidential No
Please describe:

K: Are risk assessments conducted to evaluate policy and Yes

procedure effectiveness? No
Details:

L: Does the facility have a process to address issues found when Yes
conducting risk assessments, including implementation of controls No
to reduce identified risks? Details:

M: Does the facility have a policy/code which require labour Yes

standards of its own suppliers? No
Details:

Land rights

N: Does the site have all required land rights licenses and Yes
permissions (see SMETA Measurement Criteria)? No
Details:

O: Does the site have systems in place to conduct legal due Yes
diligence to recognize and apply national laws and practices No
relating to land title Details:

P: Does the site have a written policy and procedures specific to Yes
land rights. No
If yes, does it include any due diligence the company will If yes, how does the company obtain FPIC:
undertake to obtain free, prior and informed consent, (FPIC) even
if national/local law does not require it

Q: Is there evidence that facility site compensated the Yes

owner/lessor for the land prior to the facility being built or No
expanded. Details:
Please give details.

Yes
R. Does the Facility demonstrate that alternatives to a specific No
land acquisition were considered to avoid or minimize adverse Details:
impacts
Please give details.

S: Is There any evidence of illegal appropriation of land for Yes

facility building or expansion of footprint. No
Details:

Non–compliance:

1. Description of non–compliance: Objective evidence

NC against ETI/Additional Elements NC against Local Law observed:
NC against customer code: (where relevant please add
photo numbers)

Local law and/or ETI requirement:

Recommended corrective action:

2. Description of non–compliance:
NC against ETI/Additional Elements NC against Local Law
NC against customer code:

Local law and/or ETI requirement:

Recommended corrective action:

Observation:

Description of observation: Objective evidence observed:

Local law or ETI requirement:

Comments:

Good Examples observed:

Description of Good Example (GE): Objective evidence

observed:
1: Employment is Freely Chosen
1: Freely Chosen Employment
(Click here to return to NC–table)

ETI
1.1 There is no forced, bonded or involuntary prison labour.
1.2 Workers are not required to lodge “deposits” or their identity papers with their employer and are free to leave their
employer after reasonable notice.

Current Systems and Evidence Examined

To complete ‘current systems’ Auditors examine policies and written procedures in conjunction with relevant managers, to understand, and record what
controls and processes are currently in place e.g. record what policies are in place, what relevant procedures are carried out, who is/are responsible for the
management of this item of the code. Evidence checked should detail any documentary or verbal evidence shown to support the systems.

Current systems:

Evidence examined – to support system description (Documents examined & relevant comments. Include
renewal/expiry date where appropriate):

Details:

Any other comments:

A: Is there any evidence of retention of Yes

original documents, e.g. passports/ID’s No
If Yes please give details and category of workers affected

B: Is there any evidence of a loan Yes

scheme in operation No
If yes please give details and category of worker affected

C: Is there Any evidence of retention of Yes

wages /deposits No
If yes please give details and category of worker affected

D: Are there any restrictions on workers’ Yes

freedom to terminate employment? No
Please describe finding:

E: If any part of the business is UK based Yes

/ registered & turnover is 36m+ there is a No
requirement to publish a ‘modern day
slavery statement. Please describe finding:
F: Is there a modern day slavery
statement published
 Not applicable

G: Is there evidence of any restrictions Yes

on workers’ freedoms to leave the site at No
the end of the work day Please describe finding:

H: Does the site understand the risks of Yes

forced / trafficked / bonded labour in it’s No
supply chain
If yes please give details and category of workers affected:

Not applicable

I: Is the site taking any steps taking to Yes

reduce the risk of forced / trafficked No
labour?
Please describe finding:

Non–compliance:

1. Description of non–compliance: Objective evidence

NC against ETI NC against Local Law: NC against customer code: observed:
(where relevant please add
photo numbers)

Local law and/or ETI requirement

Recommended corrective action:

2. Description of non–compliance:
NC against ETI NC against Local Law: NC against customer code:

Local law and/or ETI requirement:

Recommended corrective action:

Observation:

Description of observation: Objective evidence

observed:
Local law or ETI requirement:
Comments:

Good Examples observed:

Description of Good Example (GE): Objective evidence

observed:
2: Freedom of Association and Right to Collective Bargaining are Respected
2: Freedom of Association and Right to Collective Bargaining are Respected
(Click here to return to NC–table)
(Click here to return to Key Information)

ETI
2.1 Workers, without distinction, have the right to join or form trade unions of their own choosing and to bargain collectively.
2.2 The employer adopts an open attitude towards the activities of trade unions and their organisational activities.
2.3 Workers’ representatives are not discriminated against and have access to carry out their representative functions in the
workplace.
2.4 Where the right to freedom of association and collective bargaining is restricted under law, the employer facilitates, and
does not hinder, the development of parallel means for independent and free association and bargaining.

Current Systems and Evidence Examined

To complete ‘current systems’ Auditors examine policies and written procedures in conjunction with relevant managers, to understand, and record what
controls and processes are currently in place e.g. record what policies are in place, what relevant procedures are carried out, who is/are responsible for the
management of this item of the code. Evidence checked should detail any documentary or verbal evidence shown to support the systems.

Current systems:

Evidence examined – to support system description (Documents examined & relevant comments. Include
renewal/expiry date where appropriate):

Details:

Any other comments:

A: What form of worker Union (name)

representation/union is there on site? Worker Committee
Other (specify)
None

B: Is it a legal requirement to have a Yes

union? No

C: Is it a legal requirement to have a Yes

worker’s committee? No

D: Is there any other form of effective Yes

worker/management communication No
channel? (Other than union/worker committee) Describe:
e.g. H&S, sexual harassment

Is there evidence of free elections?

Yes
No

E: Does the supplier provide adequate Yes

facilities to allow the Union or committee No
to conduct related business? Details:

F: Name of union and union representative, Is there evidence of free elections?

if applicable: Yes No N/A

G: If no union what is parallel means of Is there evidence of free elections?

consultation with workers e.g. worker Yes No N/A
committees?

H: Are all workers aware of who their Yes No

representatives are?

I: Were worker representatives freely Yes No Date of last election:

elected?

J: Do workers know what topics can be Yes No

raised with their representatives?

K: Were worker representatives/union Yes No

representatives interviewed If Yes, please state how many:

L: State any evidence that union/worker’s

committee is effective?
Specify date of last meeting; topics covered;
how minutes were communicated etc.

M: Are any workers covered by Collective Yes No

Bargaining Agreement (CBA)

N: If Yes what percentage by trade ____% workers covered by Union CBA ____% workers covered by worker
Union/worker representation rep CBA

O: If Yes, does the Collective Bargaining Yes

Agreement (CBA) include rates of pay No

Non–compliance:

1. Description of non–compliance: Objective evidence observed:

NC against ETI NC against Local Law NC against customer code: (where relevant please add photo
numbers)

Local law and/or ETI requirement:

Recommended corrective action:

2. Description of non–compliance:
NC against ETI NC against Local Law NC against customer code:
Local law and/or ETI requirement:

Recommended corrective action:

Observation:

Description of observation: Objective evidence observed:

Local law or ETI requirement:

Comments:

Good Examples observed:

Description of Good Example (GE): Objective evidence observed:

3: Working Conditions are Safe and Hygienic
3: Working Conditions are Safe and Hygienic
(Click here to return to NC–table)
(Click here to return to Key Information)

ETI
3.1 A safe and hygienic working environment shall be provided, bearing in mind the prevailing knowledge of the industry and
of any specific hazards. Adequate steps shall be taken to prevent accidents and injury to health arising out of, associated with,
or occurring in the course of work, by minimising, so far as is reasonably practicable, the causes of hazards inherent in the
working environment.
3.2 Workers shall receive regular and recorded Health & Safety training, and such training shall be repeated for new or
reassigned workers.
3.3 Access to clean toilet facilities and to potable water, and, if appropriate, sanitary facilities for food storage shall be
provided.
3.4 Accommodation, where provided, shall be clean, safe, and meet the basic needs of the workers.
3.5 The company observing the code shall assign responsibility for Health & Safety to a senior management representative.

Current Systems and Evidence Examined

To complete ‘current systems’ Auditors examine policies and written procedures in conjunction with relevant managers, to understand, and record what
controls and processes are currently in place e.g. record what policies are in place, what relevant procedures are carried out, who is/are responsible for the
management of this item of the code. Evidence checked should detail any documentary or verbal evidence shown to support the systems.

Current systems:

Evidence examined – to support system description (Documents examined & relevant comments. Include
renewal/expiry date where appropriate):

Details:

Any other comments:

Yes
A: Does the facility have general Health &
Safety and occupational Health & Safety No
policies and procedures that are fit for purpose
and are these communicated to workers? Details:

Yes
B: Are the policies included in worker’s
manual? No

Details:

Yes
C: Are there any structural additions without
required permits/inspections (e.g. floors No
added)?
Details:
 Yes
D: Are visitors to the site informed on H&S and
provided with personal protective equipment No

Details:

Yes
E: Is a medical room or medical facility
provided for workers? No

If yes, do the room(s) meet legal requirements Details:

and is the size/number of rooms suitable for the
number of workers.  
Yes
F: Is there a doctor or nurse on site or there is
easy access to first aider/ trained medical aid No

Details:

Yes
G: Where facility provides worker transport - it
is fit for purpose, safe and maintained and No
operated by competent persons e.g. buses and
other vehicles Details:

Yes
H: Secure personal storage space is provided
for workers in their living space and is fit for No
purpose
Details:

Yes
I: H&S Risk assessments are conducted
(including evaluating the arrangements for No
workers doing overtime e.g. driving after a long
shift) and there are controls to reduce identified Details:
risk
Yes
J: Is the site meeting its legal obligations on
environmental requirements including required No
permits for use and disposal of natural
resources Please describe
Yes
K: Is the site meeting its customer requirements
on environmental standards, including the use No
of banned chemicals
Please describe

Non–compliance:

1. Description of non–compliance: Objective evidence

NC against ETI NC against Local Law NC against customer code: observed:
(where relevant please add
photo numbers)
Local law and/or ETI requirement

Recommended corrective action:

2. Description of non–compliance:
NC against ETI NC against Local Law NC against customer code:

Local law and/or ETI requirement:

Recommended corrective action:

Observation:

Description of observation: Objective evidence

observed:
Local law or ETI requirement:

Recommended corrective action:

Good Examples observed:

Description of Good Example (GE): Objective Evidence

Observed:
4: Child Labour Shall Not Be Used
4: Child Labour Shall Not Be Used
(Click here to return to NC–table)
(Click here to return to Key Information)

ETI
4.1 There shall be no new recruitment of child labour.
4.2 Companies shall develop or participate in and contribute to policies and programmes which provide for the transition of any
child found to be performing child labour to enable her or him to attend and remain in quality education until no longer a child.
4.3 Children and young persons under 18 shall not be employed at night or in hazardous conditions.
4.4 These policies and procedures shall conform to the provisions of the relevant ILO Standards.

Current Systems and Evidence Examined

To complete ‘current systems’ Auditors examine policies and written procedures in conjunction with relevant managers, to understand, and record what
controls and processes are currently in place e.g. record what policies are in place, what relevant procedures are carried out, who is/are responsible for the
management of this item of the code. Evidence checked should detail any documentary or verbal evidence shown to support the systems.

Current systems:

Evidence examined – to support system description (Documents examined & relevant comments. Include
renewal/expiry date where appropriate):

Details:

Any other comments:

A: Legal age of employment

B: Age of youngest worker found:

C: Children present on workfloor but not Yes

working at time of audit No

D: % of under 18’s at this site (of total workers) %

E: Workers under 18 subject to hazardous work Yes

assignments? No
(Go to clause 3 – Health and Safety) If Y give details

Non–compliance:

1. Description of non–compliance: Objective evidence

NC against ETI NC against Local Law NC against customer code: observed:
(where relevant please add
photo numbers)

Local law and/or ETI requirement:

Recommended corrective action:

2. Description of non–compliance:
NC against ETI NC against Local Law NC against customer code:

Local law and/or ETI requirement:

Recommended corrective action:

Observation:

Description of observation: Objective evidence

observed:
Local law or ETI requirement:

Comments:

Good Examples observed:

Description of Good Example (GE): Objective Evidence

Observed:
5: Living Wages are paid
5: Living Wages are Paid
(Click here to return to NC–table)
(Click here to return to Key information)

ETI
5.1 Wages and benefits paid for a standard working week meet, at a minimum, national legal standards or industry benchmark
standards, whichever is higher. In any event wages should always be enough to meet basic needs and to provide some
discretionary income.
5.2 All workers shall be provided with written and understandable information about their employment conditions in respect to
wages before they enter employment and about the particulars of their wages for the pay period concerned each time that they
are paid.
5.3 Deductions from wages as a disciplinary measure shall not be permitted nor shall any deductions from wages not provided
for by national law be permitted without the expressed permission of the worker concerned. All disciplinary measures should
be recorded.

Current Systems and Evidence Examined

To complete ‘current systems’ Auditors examine policies and written procedures in conjunction with relevant managers, to understand, and record what
controls and processes are currently in place e.g. record what policies are in place, what relevant procedures are carried out, who is/are responsible for the
management of this item of the code. Evidence checked should detail any documentary or verbal evidence shown to support the systems.

Current systems:

Evidence examined – to support system description (Documents examined & relevant comments. Include
renewal/expiry date where appropriate):

Details:

Any other comments:

Non–compliance:

1. Description of non–compliance: Objective evidence

NC against ETI NC against Local Law NC against customer code: observed:
(where relevant please add
photo numbers)
Local law and/or ETI requirement:

Recommended corrective action:

2. Description of non–compliance:
NC against ETI NC against Local Law NC against customer code:

Local law and/or ETI requirement:

Recommended corrective action:

 Observation:

Description of observation: Objective evidence

observed:
Local law or ETI requirement:

Comments:

Good Examples observed:

Description of Good Example (GE): Objective Evidence

Observed:

Summary Information
Criteria Local Law Actual at the Site Is this part of a
(Please state legal (Record site results Collective
requirement) against the law) Bargaining
Agreement?

A: Standard/Contracted work hours: Legal maximum: Yes

(Maximum legal and actual required working hours excluding No
overtime, please state if possible per day, week, and month)

B: Overtime hours: Legal maximum: Yes

(Maximum legal and actual overtime hours, please state if possible No
per day, week, and month)

D: wage for standard/contracted hours: Legal minimum: Yes

(Minimum legal and actual minimum wage at site, please state if No
possible per hr, day, week, and month)

E: overtime wage: Legal minimum: Yes

(Minimum legal and actual minimum overtime wage at site, please No
state if possible per hr, day, week, and month)
Wages analysis:
Wages analysis:
(Click here to return to Key Information)

A: Were accurate records shown at the first Yes

request? No

B: If No, why not?

C: Sample Size Checked

(State number of worker records checked and
from which weeks/months – should be current,
peak, and random/low. Please see SMETA Best
Practice Guidance and Measurement Criteria)

D: Are there different legal minimum wage Yes If Yes, please give details:
grades? If Yes, please specify all. No

E: If there are different legal minimum Yes If No, please give details:
grades, are all workers graded and paid No
correctly? N/A

F: For the lowest paid production workers, Lowest Wages Please indicate the breakdown of workforce per
are wages paid for standard/contracted hours found: Note: full earnings:
(excluding overtime) below or above the time employees and
legal minimum? please state hour /
week / month etc.

Below legal min ____% of workforce earning under min wage

Meet ____% of workforce earning min wage
Above ____% of workforce earning above min wage

G: Bonus (amount specify) Bonus Scheme found:

Note: full time employees and please state hour / week / month etc.

H: What deductions are required by law e.g.

social insurance?
Please state all types:

I: Have these deductions been made? Please Yes

list all deductions that have/have not been No
made. If No, please describe

J: Were appropriate records available to Yes

verify hours of work and wages? No

K: Were any inconsistencies found? Yes Poor record keeping

(if yes describe nature) No Isolated incident
Repeated occurrence:

L: Do records reflect all time worked? (For Yes

instance, are workers asked to attend No
meetings before or after work but not paid Details:
for their time)

M: Is there a defined living wage: Yes

This is not normally minimum legal wage. If No
answered Yes, please state amount and Please specify amount/time:
source of info:
Please see SMETA Best Practice Guidance and
Measurement Criteria.

If yes, what was the calculation method ISEAL/Anker Benchmarks

used. Asia Floor Wage
Figures provided by Unions
Living Wage Foundation UK
Fair Wear Wage Ladder
Fairtrade Foundation
Other – please give details:
N: Are there periodic reviews of wages? If Yes
Yes give details (include whether there is No
consideration to basic needs of workers plus Details:
discretionary income).

O: Are workers paid in a timely manner in Yes

line with local law? No

P: Is there evidence that equal rates are being Yes

paid for equal work: No
Details:

Q: How are workers paid: Cash

Cheque
Bank Transfer
Other
If other explain:
6: Working Hours are not Excessive
6: Working Hours are not Excessive
(Click here to return to NC–table)
(Click here to return to Key Information)

ETI
6.1 Working hours must comply with national laws, collective agreements, and the provisions of 6.2 to 6.6 below, whichever
affords the greater protection for workers. Sub–clauses 6.2 to 6.6 are based on international labour standards.

6.2 Working hours, excluding overtime, shall be defined by contract, and shall not exceed 48 hours per week.

6.3 All overtime shall be voluntary. Overtime shall be used responsibly, taking into account all the following: the extent,
frequency and hours worked by individual workers and the workforce as a whole. It shall not be used to replace regular
employment. Overtime shall always be compensated at a premium rate, which is recommended to be not less than 125% of the
regular rate of pay.

6.4 The total hours worked in any 7-day period shall not exceed 60 hours, except where covered by clause 6.5 below.

6.5 Working hours may exceed 60 hours in any 7-day period only in exceptional circumstances where all of the following are
met:
– this is allowed by national law;
– this is allowed by a collective agreement freely negotiated with a workers’ organisation representing a significant
portion of the workforce;
– appropriate safeguards are taken to protect the workers’ health and safety; and
– The employer can demonstrate that exceptional circumstances apply such as unexpected production peaks,
accidents or emergencies.

6.6 Workers shall be provided with at least one day off in every 7-day period or, where allowed by national law, 2 days off in
every 14-day period.

Current Systems and Evidence Examined

To complete ‘current systems’ Auditors examine policies and written procedures in conjunction with relevant managers, to understand, and record what
controls and processes are currently in place e.g. record what policies are in place, what relevant procedures are carried out, who is/are responsible for the
management of this item of the code. Evidence checked should detail any documentary or verbal evidence shown to support the systems.

Current systems:

Evidence examined – to support system description (Documents examined & relevant comments. Include
renewal/expiry date where appropriate):

Details:

Any other comments:

Non–compliance:
 1. Description of non–compliance: Objective evidence
NC against ETI NC against Local Law NC against customer code: observed:
(where relevant please add
photo numbers)

Local law and/or ETI requirement:

Recommended corrective action:

2. Description of non–compliance:
NC against ETI NC against Local Law NC against customer code:

Local law and/or ETI requirement:

Recommended corrective action:

Observation:

Description of observation: Objective evidence

observed:
Local law or ETI requirement:

Comments:

Good Examples observed:

Description of Good Example (GE): Objective Evidence

Observed:

Working hours’ analysis

Working hours’ analysis
Please include time e.g. hour/week/month
(Go back to Key information)

Systems & Processes

A. What timekeeping Describe:

systems are used: time
card etc.

Yes
B: Is sample size same as No
in wages section If N, please give details

C: Are Yes If NO, please give details including % and which type of
standard/contracted No workers do NOT have standard hours defined in
working hours defined in contracts/employment agreements.
all contracts/employment Details
agreements?

D: Are there any other Yes If YES, please complete as appropriate:

types of No
contracts/employment 0 hrs Part time Variable Other
agreements used? hrs

If “Other”, Please define:

E. Do any Yes If Y please %detail hours, % and types of workers &affected

standard/contracted No and frequency
working hours defined in
contracts/employment Details:
agreements exceed 48
hours per week

F: Are workers provided Please select all applicable: Is this allowed by local law?
with at least 1 day off in 1 in 7 days Yes
every 7-day-period, or 2 2 in 14 days No
in 14-day-period (where No
the law allows)? If ‘No’, please explain:

Maximum number of days worked without a day off (in sample):

Standard/Contracted Hours worked

G: Standard working Yes If yes, % of workers & frequency

hours over 48 per week No
found

H: Any local Yes If YES, please give details

waivers/local law or No
permissions which allow
averaging/annualised
hours for this site?

Overtime Hours worked

I: Actual overtime hours Highest OT hours:
worked in sample (State
per day/week/month)

J: Combined hours Yes

(standard/contracted No
plus= total) 60 found?

K: Approximate ______%
percentage of total
workers on highest
overtime hours

L: Is overtime voluntary? Yes Please detail evidence e.g. Wording of contract/employment

No agreement/handbook/worker interviews/refusal arrangements:
Conflicting Information

Overtime Premiums

M: Are the correct legal Yes Please give details of normal day overtime premium as a % of
overtime premiums paid? No standard wages:
N/A – there is no legal
requirement to OT premium

N: Is overtime paid at a Yes If yes, please describe % of workers & frequency:

premium? No

O: ETI Code requires a No

prevailing standard to Consolidated pay (May be standard wages above minimum legal wage, with no/low overtime premium)
give greatest worker Collective Bargaining agreements
protection. Other
If a site pays less than
125% OT premium and Please explain any checked boxes above e.g. detail of consolidated pay CBA or Other
this is allowed under local
law, are there other
considerations? Please
complete the boxes where
relevant. Multi select is
possible.

P: If more than 60 total Overtime is voluntary

hours per week and this is Onsite Collective bargaining allows 60+ hours/week
legally allowed, are there Safeguards are in place to protect worker’s health and safety
other considerations? Site can demonstrate exceptional circumstances
Please complete the Other reasons (please specify)
boxes where relevant.
Multi select is possible. Please explain any checked boxes above

Q: Is there evidence that Yes

overtime hours are being No
used for extended periods If yes, please describe
to make up for labour
shortages or increased
order volumes?
R: If sufficient workers Yes
cannot be hired, are new No
working time
arrangements explored to
ensure that overtime is
the exception rather than
the rule.
7: No Discrimination is practiced
7: No Discrimination is Practiced
(Click here to return to NC–table)

ETI
7.1 There is no discrimination in hiring, compensation, access to training, promotion, termination or retirement based on race,
caste, national origin, religion, age, disability, gender, marital status, sexual orientation, union membership or political
affiliation.

Current Systems and Evidence Examined

To complete ‘current systems’ Auditors examine policies and written procedures in conjunction with relevant managers, to understand, and record what
controls and processes are currently in place e.g. record what policies are in place, what relevant procedures are carried out, who is/are responsible for the
management of this item of the code. Evidence checked should detail any documentary or verbal evidence shown to support the systems.

Current systems:

Evidence examined – to support system description (Documents examined & relevant comments. Include
renewal/expiry date where appropriate):

Details:

Any other comments:

A: Gender breakdown of Management + Male: _____ %

Supervisors (Include as one combined group) Female_____ %

B: Number of women who are in skilled or #:

technical roles e.g. where specific qualifications
are needed i.e. machine engineer / laboratory
analyst

C: Is there any evidence of discrimination based Hiring

on race, caste, national origin, religion, age, Compensation
disability, gender, marital status, sexual access to training
orientation, union membership or political promotion
affiliation?: termination or retirement

Professional Development

A: What type of training and development are Please give details

available for workers?

B: Are HR decisions on e.g. promotion, Yes

training, compensation based on objective,
transparent criteria? No

If no, please give details:

Non–compliance:

1. Description of non–compliance: Objective evidence

NC against ETI NC against Local Law NC against customer code: observed:
(where relevant please add
photo numbers)

Local law and/or ETI requirement:

Recommended corrective action:

2. Description of non–compliance:
NC against ETI NC against Local Law NC against customer code:

Local law and/or ETI requirement:

Recommended corrective action:

Observation:

Description of observation: Objective evidence

observed:
Local law or ETI requirement:

Comments:

Good Examples observed:

Description of Good Example (GE): Objective Evidence

Observed:
8: Regular Employment Is Provided
8: Regular Employment Is Provided
(Click here to return to NC–table)
(Click here to return to Key Information)

ETI
8.1 To every extent possible work performed must be on the basis of recognised employment relationship established through
national law and practice.
8.2 Obligations to employees under labour or social security laws and regulations arising from the regular employment
relationship shall not be avoided through the use of labour–only contracting, sub–contracting, or home–working arrangements,
or through apprenticeship schemes where there is no real intent to impart skills or provide regular employment, nor shall any
such obligations be avoided through the excessive use of fixed–term contracts of employment.

Additional Elements: Responsible Recruitment

8.3 Suppliers have full understanding of the entire recruitment process and assess all labour recruiters and intermediaries
against legal and/or ethical requirements.
8.4 There are effective management systems in place to identify and monitor the hiring and management of all migrant
workers, contract workers, agency workers, temporary or casual labour The supplier shall implement processes to enable
adequate control over agencies with regards the above points and related legislation.
8.5 Employment agencies must only supply workers registered with them.
8.6 Workers pay no recruitment fee at any stage of the recruitment process.
8.7 Worker contracts accurately reflect the agreed payment and terms in the recruitment process and are understood and signed
by workers.

Current Systems and Evidence Examined

To complete ‘current systems’ Auditors examine policies and written procedures in conjunction with relevant managers, to understand, and record what
controls and processes are currently in place e.g. record what policies are in place, what relevant procedures are carried out, who is/are responsible for the
management of this item of the code. Evidence checked should detail any documentary or verbal evidence shown to support the systems.

Current systems:

Evidence examined – to support system description (Documents examined & relevant comments. Include
renewal/expiry date where appropriate):

Details:

Any other comments:

Non–compliance:

1. Description of non–compliance: Objective evidence

NC against ETI NC against Local Law NC against customer code: observed:
(where relevant please add
photo numbers)
Local law and/or ETI requirement:

Recommended corrective action:

2. Description of non–compliance:
NC against ETI NC against Local Law NC against customer code:

Local law and/or ETI requirement:

Recommended corrective action:

Observation:

Description of observation: Objective evidence

observed:
Local law or ETI requirement:

Comments:

Good Examples observed:

Description of Good Example (GE): Objective Evidence

Observed:

Responsible Recruitment

All Workers

A: Were all workers presented with Terms & Conditions presented

terms of employment at the time of Understood by workers
recruitment, did they understand them Same as actual conditions
and are they same as current conditions?
If any are unchecked, please describe finding and specific category(ies) of workers
affected:

B: Did workers’ pay any fees, taxes, Yes

deposits or bonds for the purpose of No
recruitment/placement? If Yes Please describe details and specific category(ies) of workers affected
C: If yes, check all that apply: Recruitment / hiring fees
Service fees
Application costs
Recommendation fees
Placement fees
Administrative, overhead or processing fees
Skills tests
Certifications
Medical screenings
Passports/ID’s
Work / resident permits
Birth certificates
Police clearance fees
Any transportation and lodging costs after employment offer
Any transport costs between work place and home
Any relocation costs after commencement of employment
New hire training / orientation fees
Medical exam fees
Deposit bonds or other deposits
Any other non-monetary assets
Other

C: If any checked, give details:

Migrant Workers:
The term "migrant worker" refers to a person who is engaged or has been engaged in a remunerated activity in a country of which they are
not a national and where they do not intend to remain permanently or has purposely migrated on a temporary basis to another in-country
region to seek and engage in a remunerated activity

A: Type of work undertaken by migrant

workers:

B: Migrant worker recruitment Total number of (in country recruitment agencies) used:
Total number of (outside of local country) recruitment agencies used

C: Migrant workers’ voluntary deductions Yes Observations

(such as for remittances) confirmed in writing No
by the worker and evidence of transaction is Please describe finding:
supplied by the facility to the worker.

Yes
D: Are Any migrant workers in skilled, No
technical, or management roles
If Yes number and example of roles
Migrant Workers (this should include all
migrant workers including permanent workers,
temporary and/or seasonal workers)

NON-EMPLOYEE WORKERS

Recruitment Fees:
A: Are there any fees Yes
No
B: If yes, check all that apply: Recruitment / hiring fees
Service fees
Application costs
Recommendation fees
Placement fees
Administrative, overhead or processing fees
Skills tests
Certifications
Medical screenings
Passports/ID’s
Work / resident permits
Birth certificates
Police clearance fees
Any transportation and lodging costs after employment offer
Any transport costs between work place and home
Any relocation costs after commencement of employment
New hire training / orientation fees
Medical exam fees
Deposit bonds or other deposits
Any other non-monetary assets
Other
C: If any checked, give details:

Agency Workers (if applicable)

(workers sourced from a local agent who are not directly paid by the site, but paid by the agency, Usually the agencies are paid by the site
and the wages of the individual workers are paid by the agency.)

A: Number of agencies used (average):

And names if available:

B: Were agency workers’ age/pay/hours Yes

included within scope of this audit No

C: Were sufficient documents for agency Yes

workers available for review? No

D: Is there a legal contract / agreement Yes

with all agencies? No

Details

E: Does the site have a system for Yes

checking labour standards of agencies? No
If yes, please give details.
Please describe:

Contractors:
Note: contractors in this context are generally individuals who supply several workers to a site. Usually the contractors are paid by the site
and the wages of the workers are paid by the contractor. Common terms include, gang bosses, labor provider,

A: Any contractors on site? Yes

 No
Please describe finding: If Y, how many contractors are present

B: If Yes, how many workers supplied by

contractors

Yes
C: Do all contractor workers understand their
No
terms of employment?
Please describe finding:

D: If Yes, please give evidence for contractor

workers being paid per law:
8A: Sub–Contracting and Homeworking:
8A: Sub–Contracting and Homeworking
(Click here to return to NC–table)
(Click here to return to Key Information)

8A.1 There should be no sub–contracting unless previously agreed with the main client.
8A.2 Systems and processes should be in place to manage sub–contracting, homeworking and external processing.
Note to auditor on homeworking:
Report on whether it is direct or via agents. How many workers, relationship with site and what control systems are in place.
Note to auditor on subcontracting : auditor should use this section for subcontractors of part made or wholly made finished
goods, this section should not be used for raw material manufacturers unless instructed otherwise by customers

Current Systems and Evidence Examined

To complete ‘current systems’ Auditors examine policies and written procedures in conjunction with relevant managers, to understand, and record what
controls and processes are currently in place e.g. record what policies are in place, what relevant procedures are carried out, who is/are responsible for the
management of this item of the code. Evidence checked should detail any documentary or verbal evidence shown to support the systems.

Current systems:

Evidence examined – to support system description (Documents examined & relevant comments. Include
renewal/expiry date where appropriate):

If any processes are sub–contracted – please populate below boxes

Process Subcontracted Process 1 Process 2
Name of factory
Address

Process Subcontracted Process 3 Process 4

Name of factory
Address

Process Subcontracted Process 5 Process 6

Name of factory
Address

Details:

Non–compliance:

1. Description of non–compliance: Objective evidence

NC against ETI/Additional Elements NC against Local Law observed:
NC against customer code: (where relevant please add
photo numbers)

Local law and/or ETI /Additional Elements requirement:

Recommended corrective action:

2. Description of non–compliance:
NC against ETI/Additional Elements NC against Local Law
NC against customer code:

Local law and/or ETI requirement:

Recommended corrective action:

Observation:

Description of observation: Objective evidence

observed:
Local law or ETI/Additional elements requirement:

Comments:

Good Examples observed:

Description of Good Example (GE): Objective Evidence

Observed:

Summary of sub–contracting – if applicable

Not Applicable please x

A: Has the auditor made a simple Yes

calculation to compare capacity with No
workers’ work load in order to identify Please describe:
possible unrecorded work hours or
undeclared sub-contracting

B: If sub–contractors are used, is there Yes

evidence this has been agreed with the No
main client? If Yes, summarise details:

C: Number of sub–contractors/agents
used

D: Is there a site policy on sub– Yes

contracting? No
If Yes, summarise details:

E: What checks are in place to ensure no

child labour is being used and work is
safe?
 Summary of homeworking – if applicable
Not Applicable please x

A: If homeworking is being used, is Yes

there evidence this has been agreed with No
the main client? If Yes, summarise details:

B: Number of homeworkers Male: Female: Total:

C: Are homeworkers employed direct or Directly

through agents? Through Agents

D: If through agents, number of agents

E: Is there a site policy on Yes

homeworking? No

F: How does site ensure worker hours

and pay meet local laws for
homeworkers?

G: What processes are carried out by

homeworkers?

H: Do any contracts exist for Yes

homeworkers No

Please give details:

I: Are full records of homeworkers Yes

available at the site? No
9: No Harsh or Inhumane Treatment is allowed
9: No Harsh or Inhumane Treatment is Allowed
(Click here to return to NC–table)

ETI
9.1 Physical abuse or discipline, the threat of physical abuse, sexual or other harassment and verbal abuse or other forms of
intimidation shall be prohibited.
Additional elements:
9.2 companies should provide access to a confidential grievance mechanism for all workers

A: Are there published, anonymous and/or open Yes

channels available for reporting any violations of No
Labour standards and H&S or any other Please describe:
grievances to a 3rd party?

B: If Yes, are workers aware of these channels

and have access? Please give details.

C: If yes, what type of mechanism is used e.g.

hotline, whistle blowing mechanism, comment
box etc. Please give details.
Workers
D: Is there a grievance mechanism is place for: Communities
Suppliers
Other

Details:

Yes
E: Are there any open disputes? No

If yes, please give details

Yes
F: Does grievance mechanism meet with UNGP No
requirement of e.g. (Legitimate, Accessible,
Predictable, Equitable, Transparent, Rights-
compatible, a source of continuous learning and If no, please give details
based on stakeholder engagement)?
Yes
G: Does the site \ encourage its business partners No
(e.g., suppliers) provide individuals and If No Please give details
communities with access to effective grievance
mechanisms (e.g., help lines or whistle blowing
mechanism
Yes
H: Is there a published and transparent No
disciplinary procedure If No please explain
 Yes
I: If yes, are workers aware of these the No
disciplinary procedure If no please give details

Yes
J: Does the disciplinary procedure allow for No
deductions from wages (fines) for disciplinary If Yes please give details
purposes (see wages section)

Current Systems and Evidence Examined

To complete ‘current systems’ Auditors examine policies and written procedures in conjunction with relevant managers, to understand, and record what
controls and processes are currently in place e.g. record what policies are in place, what relevant procedures are carried out, who is /are responsible for the
management of this item of the code. Evidence checked should detail any documentary or verbal evidence shown to support the systems.

Current systems:

Evidence examined – to support system description (Documents examined & relevant comments. Include
renewal/expiry date where appropriate):

Details:

Any other comments:

Non–compliance:

1. Description of non–compliance: Objective evidence

NC against ETI NC against Local Law NC against customer code: observed:
(where relevant please add
photo numbers)

Local law and/or ETI requirement:

Recommended corrective action:

2. Description of non–compliance:
NC against ETI NC against Local Law NC against customer code:

Local law and/or ETI requirement:

Recommended corrective action:

 Observation:

Description of observation: Objective evidence

observed:
Local law or ETI requirement:

Comments:

Good Examples observed:

Description of Good Example (GE): Objective Evidence

Observed:
10 A: Entitlement to Work and Immigration
10. Other Issue areas: 10A: Entitlement to Work and Immigration
(Click here to return to NC–table)

Additional Elements
10A.1 Only workers with a legal right to work shall be employed or used by the supplier.
10A.2 All workers, including employment agency staff, must be validated by the supplier for their legal right to work by
reviewing original documentation.

Current Systems and Evidence Examined

To complete ‘current systems’ Auditors examine policies and written procedures in conjunction with relevant managers, to understand, and record what
controls and processes are currently in place e.g. record what policies are in place, what relevant procedures are carried out, who is/are responsible for the
management of this item of the code. Evidence checked should detail any documentary or verbal evidence shown to support the systems.

Current systems:

Evidence examined – to support system description (Documents examined & relevant comments. Include
renewal/expiry date where appropriate):

Details:

Any other comments:

Non–compliance:

1. Description of non–compliance: Objective evidence

NC against ETI/Additional Elements NC against Local Law observed:
NC against customer code: (where relevant please add
photo numbers)
Local law and/or ETI /Additional Elements requirement:

Recommended corrective action:

2. Description of non–compliance:
NC against ETI/Additional Elements NC against Local
NC against customer code:
Local law and/or ETI/Additional Elements requirement:

Recommended corrective action:

Observation:
Description of observation: Objective evidence
observed:
Local law or ETI/Additional Elements requirement:

Comments:

Good examples observed:

Description of Good Example (GE): Objective Evidence

Observed:
10 B 2: Environment 2–pillar
10. Other issue areas 10B2: Environment 2–Pillar
(Click here to return to NC–table)
To be completed for a 2–Pillar SMETA Audit, and remove the following page which is 10B4 environment 4 pillar

10B2.1 Suppliers must comply with the requirements of local and international laws and regulations including having necessary
permits.
10B2.2 The supplier should be aware of and comply with their end clients’ environmental requirements.
Note for auditors and readers, This is not a full environmental assessment but a check on basic systems and management
approach.

Current Systems and Evidence Examined

To complete ‘current systems’ Auditors examine policies and written procedures in conjunction with relevant managers, to understand, and record what
controls and processes are currently in place e.g. record what policies are in place, what relevant procedures are carried out, who is /are responsible for the
management of this item of the code. Evidence checked should detail any documentary or verbal evidence shown to support the systems.

Current systems:

Evidence examined – to support system description (Documents examined & relevant comments. Include
renewal/expiry date where appropriate):
Details:

Any other comments:

Non–compliance:

1. Description of non–compliance: Objective evidence

NC against ETI/Additional Elements NC against Local Law observed:
(where relevant please add
photo numbers)

Local law and/or ETI/Additional Elements requirement:

Recommended corrective action:

2. Description of non–compliance:
NC against ETI/Additional Elements NC against Local Law

Local law and/or ETI/Additional Elements requirement:

Recommended corrective action:

 Observation:

Description of observation: Objective evidence

observed:
Local law or ETI/additional elements requirement:

Comments:

Good examples observed:

Description of Good Example (GE): Objective Evidence

Observed:
10 B 2: Environment 10B4: Environment 4–Pillar
10. Other issue areas 10B4: Environment 4–Pillar
(Click here to return to NC–table)
To be completed for a 4–Pillar SMETA Audit and remove the previous page which is 10B2 environment 2 pillar

B.4. Compliance Requirements

10B4.1 Businesses as a minimum must meet the requirements of local and national laws related to environmental standards.
10B4.2 Where it is a legal requirement, businesses must be able to demonstrate that they have the relevant valid permits
including for use and disposal of resources e.g. water, waste etc.
10B4.3 Businesses shall be aware of their end client’s environmental standards/code requirements
10B4.4 Suppliers should have an environmental policy, covering their environmental impact, which is communicated to all
appropriate parties, including its own suppliers.
10B4.5 Suppliers shall be aware of the significant environmental impact of their site and its processes.
10B4.6 The site should measure its impacts, including continuous recording and regular reviews of use and discharge of natural
resources e.g. energy use, water use (see 4–pillar audit report and audit checks for details).
10B4.7 Businesses shall make continuous improvements in their environmental performance.
10B4.8 Businesses shall have available for review any environmental certifications or any environmental management systems
documentation
10B4.9 Businesses should have a nominated individual responsible for co–ordinating the site’s efforts to improve
environmental performance.
B4. Guidance for Observations
10B4.10 Suppliers should have completed the appropriate section of the SAQ and made it available to the auditor.
10B4.11 Has the site recently been subject to (or pending) any fines/prosecutions for noncompliance to environmental
regulations.

Note for auditors and readers. This environment section is intended to take not more than 0.25 auditor days. It is an
assessment only and the main requirement is to establish whether a site is meeting applicable environmental laws and/or has
any certifications or environmental management systems in place. Following this assessment the client/supplier may decide a
full environmental audit is required (see also best practice guidance/environment and guidance for auditor)

Current Systems and Evidence Examined

To complete ‘current systems’ Auditors examine policies and written procedures in conjunction with relevant managers, to understand, and record what
controls and processes are currently in place e.g. record what policies are in place, what relevant procedures are carried out, who is/are responsible for the
management of this item of the code. Evidence checked should detail any documentary or verbal evidence shown to support the systems.

Current systems:

Evidence examined – to support system description (Documents examined & relevant comments. Include
renewal/expiry date where appropriate):

Details:

Any other comments:

Non–compliance:

1. Description of non–compliance: Objective evidence

NC against ETI/Additional Elements NC against Local observed:
NC against customer code: (where relevant please add
 photo numbers)

Local law and/or ETI/Additional Elements requirement:

Recommended corrective action:

2. Description of non–compliance:
NC against ETI/Additional Elements NC against Local
NC against customer code:

Local law and/or ETI/Additional elements requirement:

Recommended corrective action:

Observation:

Description of observation: Objective evidence

observed:
Local law or ETI/Additional elements requirements:

Comments:

Good examples observed:

Description of Good Example (GE): Objective Evidence

Observed:
Environmental Analysis
Environmental Analysis
(Site declaration only – this has not been verified by auditor. Please state units in all cases below.)

A: Responsible for Environmental issues (Name and

Position):

Yes No
B: Has the site conducted a risk assessment on the Details:
environmental impact of the site, including implementation of
controls to reduce identified risks

C: Does the site have a recognised environmental system Yes No

certification such as ISO 14000 or equivalent? Details:
Please detail.

D: Does the site have an Environmental policy? Yes No

(For guidance, please see Measurement criteria) If yes, is it publicly available?

E: If yes, does it address the key impacts from their operations Yes No
and their commitment to improvement? Details:

F: Does the site have a Biodiversity policy? Yes No

(For guidance, please see Measurement criteria)

G: Is there any other sustainability systems present such as Yes No

Chain of Custody, Forest Stewardship Council (FSC), Marine Details:
Stewardship Council (MSC) etc.?
Please detail.
(For guidance, please see Measurement criteria)

H: Have all legally required permits been shown? Yes No

Please detail. Details:

I: Is there a documentation process to record hazardous Yes No N/A

chemicals used in the manufacturing process? Details:

J: Is there a system for managing client’s requirements and Yes No

legislation in the destination countries regarding Details:
environmental and chemical issues?

K: Facility has reduction targets in place for environmental Yes No

aspects e.g. water consumption and discharge, waste, energy Details:
and green-house gas emissions

L: Facility has evidence of waste recycling and is monitoring Yes No

volume of waste that is recycled. Details:

M: Facility has a system in place for accurately measuring and Yes No

monitoring consumption of key utilities of water, energy and Details:
natural resources that follows recognised protocols or
standards

N: Facility has checked that any Sub-Contracting agencies or Yes No

business partners operating on the premises have appropriate Details:
permits and licences and are conducting business in line with
environmental expectations of the facility
 Usage/Discharge analysis

Criteria Previous year: Please state Current Year: Please state

period: period: ___________
______________

Electricity Usage:
Kw/hrs

Renewable Energy Usage:

Kw/hrs

Gas Usage:
Kw/hrs

Has site completed any carbon Footprint Analysis? Yes No Yes No

If Yes, please state result

Water Sources:  
Please list all sources e.g. lake, river, and local water authority.  
 

Water Volume Used:

(m³)

Water Discharged:  
Please list all receiving waters/recipients.  
 

Water Volume Discharged:

(m³)

Water Volume Recycled:

(m³)

Total waste Produced

(please state units)

Total hazardous waste Produced:

(please state units)

Waste to Recycling:
(please state units)

Waste to Landfill:
(please state units)

Waste to other:
(please give details and state units)

Total Product Produced

(please state units)
10C: Business Ethics – 4–Pillar Audit
10C: Business Ethics – 4-Pillar Audit
(Click here to return to NC–table)
To be completed for a 4–Pillar SMETA Audit

10C. Compliance Requirements

10C.1 Businesses shall conduct their business ethically without bribery, corruption, or any type of fraudulent Business Practice.
10C.2 Businesses as a minimum must meet the requirements of local and national laws related to bribery, corruption, or any
type of fraudulent Business Practices.
10C.3 Where it is a legal requirement, businesses must be able to demonstrate that they comply with all fiscal
legislative requirements.
10C.4 Businesses shall have access to a transparent system in place for confidentially reporting, and dealing with unethical
Business Ethics without fear of reprisals towards the reporter.
10C.5 Businesses should have a Business Ethics policy, covering bribery, corruption, or any type of fraudulent Business
Practice,
10C.6 Businesses should have a designated person responsible for implementing standards concerning Business Ethics
10C.7 Suppliers should ensure that the staff whose job roles carry a higher level of risk in the area of ethical Business Practice
e.g. sales, purchasing, logistics are trained on what action to take in the event of an issue arising in their area.

10C. Guidance for Observations

10C.8 Businesses should communicate their Business Ethics policy, covering bribery, corruption, or any type of fraudulent
Business Practice to all appropriate parties, including its own suppliers. .
10C.9 Has the site recently been subject to (or pending) any fines/prosecutions for non-compliance to Business Ethics
regulations. If so is there evidence that sustainable corrective actions have been implemented

Note for auditors and readers. This Business Ethics section is intended to take not more than 0.25 auditor days. It is an
assessment not an audit.

Current Systems and Evidence Examined

To complete ‘current systems’ Auditors examine policies and written procedures in conjunction with relevant managers, to understand, and record what
controls and processes are currently in place e.g. record what policies are in place, what relevant procedures are carried out, who is /are responsible for the
management of this item of the code. Evidence checked should detail any documentary or verbal evidence shown to support the systems.

Current systems:

Evidence examined – to support system description (Documents examined & relevant comments. Include
renewal/expiry date where appropriate):

Details:

Any other comments:

Non–compliance:

1. Description of non–compliance: Objective evidence

NC against ETI/Additional Elements NC against Local observed:
NC against customer code: (where relevant please add
photo numbers)
Local law and/or ETI/Additional Elements requirement:

Recommended corrective action:

2. Description of non–compliance:
NC against ETI/Additional Elements NC against Local
NC against customer code:

Local law and/or ETI/Additional elements requirement:

Recommended corrective action:

Observation

Description of observation: Objective evidence

observed:

Local law or ETI/Additional elements requirement:

Comments:

Good examples observed:

Description of Good Example (GE): Objective Evidence

Observed:

Internal Policy
A: Does the facility have a Business Ethics Policy Policy for third parties including suppliers
and is the policy communicated and applied
internally, externally or both, as appropriate? Please give details:

B: Does the site give training to relevant personnel

(e.g. sales and logistics) on business ethics issues
 Yes
C: Is the policy updated on a regular (as needed) No
basis?
Please give details:
Yes
D: Does the site require third parties including No
suppliers to complete their own business ethics
training Please give details:
Other findings
 Other Findings Outside the Scope of the Code

Community Benefits
(Please list below any specific community benefits that the site management stated that they were involved in, for example, HIV programme,
education, sports facilities)
Appendix 1
Comparison between ETI code and Customer's Supplier's Code. Any areas where a site complies with the Customer's
Supplier Code, but not with the ETI code are discussed at the audit close out meeting and recorded on the CAPR. Note
to supplier "for this customer it may not be necessary to complete corrective actions where NC's DO NOT meet the
ETI code, but DO meet your customer's code. If the audit is shared with other customers who work to the ETI code or
an equivalent international standard, corrective actions will be necessary."
Not Applicable please x

NOTE: The provisions of the ETI base Code constitute Instruction to Audit Company: fill in the relevant clauses
minimum and not maximum standards, and this code should from the Customer Supplier Code - where applicable.
not be used to prevent companies from exceeding these
standards. Companies applying the ETI Base Code are
expected to comply with national and other applicable law
and, where the provisions of law and the ETI Base Code
address the same subject, to apply that provision which
affords the greater protection.

ETI Code / Additional Elements Customer's Supplier Code equivalent

0.A. Universal Rights covering UNGP 0.A. Universal Rights covering UNGP

0.A. Guidance for Observations

0.A.1 Businesses should have a policy, endorsed at the
highest level, covering human rights impacts and issues, and
ensure it is communicated to all appropriate parties, including
its own suppliers.
0.A.2 Businesses should have a designated person responsible
for implementing standards concerning Human rights
0.A.3 Businesses shall identify their stakeholders and salient
issues.
0.A.4 Businesses shall measure their direct, indirect, and
potential impacts on stakeholders (rights holders) human
rights.
0.A.5 Where businesses have an adverse impact on human
rights within any of their stakeholders, they shall address
these issues and enable effective remediation.
0.A.6 Businesses shall have a transparent system in place for
confidentially reporting, and dealing with human rights
impacts without fear of reprisals towards the reporter.

0.B. Management Systems & Code Implementation 0.B. Management Systems & Code Implementation

0.1 Suppliers are expected to implement and maintain systems

for delivering compliance to this Code.
0.2 Suppliers shall appoint a senior member of management
who shall be responsible for compliance with the Code.
0.3 Suppliers are expected to communicate this Code to all
employees.
0.4 Suppliers should communicate this code to their own
suppliers and, where reasonably practicable, extend the
principles of this Ethical Code through their supply chain.

ETI 1. Forced Labour ETI 1. Forced Labour

1.1 There is no forced, bonded or involuntary prison labour.

1.2 Workers are not required to lodge “deposits” or their
identity papers with their employer and are free to leave their
employer after reasonable notice.

ETI 2. Freedom of association and the right to collective ETI 2. Freedom of association and the right to collective
bargaining are respected bargaining are respected

2.1 Workers, without distinction, have the right to join or

form trade unions of their own choosing and to bargain
collectively.
2.2 The employer adopts an open attitude towards the
activities of trade unions and their organisational activities.
2.3 Workers’ representatives are not discriminated against
and have access to carry out their representative functions in
the workplace.
2.4 Where the right to freedom of association and collective
bargaining is restricted under law, the employer facilitates,
and does not hinder, the development of parallel means for
independent and free association and bargaining.

ETI 3. Working conditions are safe and hygienic ETI 3. Working conditions are safe and hygienic

3.1 A safe and hygienic working environment shall be

provided, bearing in mind the prevailing knowledge of the
industry and of any specific hazards. Adequate steps shall be
taken to prevent accidents and injury to health arising out of,
associated with, or occurring in the course of work, by
minimising, so far as is reasonably practicable, the causes of
hazards inherent in the working environment.
3.2 Workers shall receive regular and recorded Health &
Safety training, and such training shall be repeated for new or
reassigned workers.
3.3 Access to clean toilet facilities and to potable water, and,
if appropriate, sanitary facilities for food storage shall be
provided.
3.4 Accommodation, where provided, shall be clean, safe, and
meet the basic needs of the workers.
3.5 The company observing the code shall assign
responsibility for Health & Safety to a senior management
representative.

ETI 4. Child labour shall not be used ETI 4. Child labour shall not be used

4.1 There shall be no new recruitment of child labour.

4.2 Companies shall develop or participate in and contribute
to policies and programmes which provide for the transition
of any child found to be performing child labour to enable her
or him to attend and remain in quality education until no
longer a child.
4.3 Children and young persons under 18 shall not be
employed at night or in hazardous conditions.
4.4 These policies and procedures shall conform to the
provisions of the relevant ILO Standards.

ETI 5. Living wages are paid ETI 5. Living wages are paid

5.1 Wages and benefits paid for a standard working week

meet, at a minimum, national legal standards or industry
benchmark standards, whichever is higher. In any event
wages should always be enough to meet basic needs and to
provide some discretionary income.
5.2 All workers shall be provided with written and
understandable information about their employment
conditions in respect to wages before they enter employment
and about the particulars of their wages for the pay period
concerned each time that they are paid.
5.3 Deductions from wages as a disciplinary measure shall
not be permitted nor shall any deductions from wages not
provided for by national law be permitted without the
expressed permission of the worker concerned. All
disciplinary measures should be recorded.

ETI 6. Working Hours are not excessive ETI 6. Working Hours are not excessive

6.1 Working hours must comply with national laws, collective

agreements, and the provisions of 6.2 to 6.6 below, whichever
affords the greater protection for workers. Sub–clauses 6.2 to
6.6 are based on international labour standards.

6.2 Working hours, excluding overtime, shall be defined by

contract, and shall not exceed 48 hours per week.

6.3 All overtime shall be voluntary. Overtime shall be used

responsibly, taking into account all the following: the extent,
frequency and hours worked by individual workers and the
workforce as a whole. It shall not be used to replace regular
employment. Overtime shall always be compensated at a
premium rate, which is recommended to be not less than
125% of the regular rate of pay.

6.4 The total hours worked in any 7 day period shall not
exceed 60 hours, except where covered by clause 6.5 below.

6.5 Working hours may exceed 60 hours in any 7 day period

only in exceptional circumstances where all of the following
are met:
– this is allowed by national law;
– this is allowed by a collective agreement freely
negotiated with a workers’ organisation representing
a significant portion of the workforce;
– appropriate safeguards are taken to protect the
workers’ health and safety; and
– The employer can demonstrate that exceptional
circumstances apply such as unexpected production
peaks, accidents or emergencies.

6.6 Workers shall be provided with at least one day off in

every 7 day period or, where allowed by national law, 2 days
off in every 14 day period.

ETI 7. No discrimination is practised ETI 7. No discrimination is practised

7.1 There is no discrimination in hiring, compensation, access

to training, promotion, termination or retirement based on
race, caste, national origin, religion, age, disability, gender,
marital status, sexual orientation, union membership or
political affiliation.

ETI 8. Regular employment is provided ETI 8. Regular employment is provided

8.1 To every extent possible work performed must be on the

basis of recognised employment relationship established
through national law and practice.
8.2 Obligations to employees under labour or social security
laws and regulations arising from the regular employment
relationship shall not be avoided through the use of labour–
only contracting, sub–contracting, or home–working
arrangements, or through apprenticeship schemes where there
is no real intent to impart skills or provide regular
employment, nor shall any such obligations be avoided
through the excessive use of fixed–term contracts of
employment.

Additional Elements: Responsible Recruitment

8.3 Suppliers have full understanding of the entire recruitment
process and assess all labour recruiters and intermediaries
against legal and/or ethical requirements.
8.4 There are effective management systems in place to
identify and monitor the hiring and management of all
migrant workers, contract workers, agency workers,
temporary or casual labour The supplier shall implement
processes to enable adequate control over agencies with
regards the above points and related legislation.
8.5 Employment agencies must only supply workers
registered with them.
8.6 Workers pay no recruitment fee at any stage of the
recruitment process.
8.7 Worker contracts accurately reflect the agreed payment
and terms in the recruitment process and are understood and
signed by workers.

8A: Sub–Contracting and Homeworking 8A: Sub–Contracting and Homeworking

8A.1 There should be no sub–contracting unless previously

agreed with the main client.
8A.2 Systems and processes should be in place to manage
sub–contracting, homeworking and external processing.

ETI 9. No harsh or inhumane treatment is allowed ETI 9. No harsh or inhumane treatment is allowed

9.1 Physical abuse or discipline, the threat of physical abuse,

sexual or other harassment and verbal abuse or other forms of
intimidation shall be prohibited.
Additional elements:
9.2 companies should provide access to a confidential
grievance mechanism for all workers

10. Other Issue areas: 10A: Entitlement to Work and

Immigration

Additional Elements
10A.1 Only workers with a legal right to work shall be
employed or used by the supplier.
10A.2 All workers, including employment agency staff, must
be validated by the supplier for their legal right to work by
reviewing original documentation.

10. Other issue areas 10B2: Environment 2–Pillar

10B2.1 Suppliers must comply with the requirements of local

and international laws and regulations including having
necessary permits.
10B2.2 The supplier should be aware of and comply with
their end clients’ environmental requirements.
Note for auditors and readers, This is not a full
environmental assessment but a check on basic systems and
management approach.

SMETA Extra Sections for 4 Pillar Audit: SMETA Extra Sections for 4 Pillar Audit:
Environment Section Environment Section

B.4. Compliance Requirements

10B4.1 Businesses as a minimum must meet the requirements
of local and national laws related to environmental standards.
10B4.2 Where it is a legal requirement, businesses must be
able to demonstrate that they have the relevant valid permits
including for use and disposal of resources e.g. water, waste
etc.
10B4.3 Businesses shall be aware of their end client’s
environmental standards/code requirements
10B4.4 Suppliers should have an environmental policy,
covering their environmental impact, which is communicated
to all appropriate parties, including its own suppliers.
10B4.5 Suppliers shall be aware of the significant
environmental impact of their site and its processes.
10B4.6 The site should measure its impacts, including
continuous recording and regular reviews of use and
discharge of natural resources e.g. energy use, water use (see
4–pillar audit report and audit checks for details).
10B4.7 Businesses shall make continuous improvements in
their environmental performance.
10B4.8 Businesses shall have available for review any
environmental certifications or any environmental
management systems documentation
10B4.9 Businesses should have a nominated individual
responsible for co–ordinating the site’s efforts to improve
environmental performance.
B4. Guidance for Observations
10B4.10 Suppliers should have completed the appropriate
section of the SAQ and made it available to the auditor.
10B4.11 Has the site recently been subject to (or pending) any
fines/prosecutions for noncompliance to environmental
regulations.

Business Practices Section

10C. Compliance Requirements

10C.1 Businesses shall conduct their business ethically
 without bribery, corruption, or any type of fraudulent
Business Practice.
10C.2 Businesses as a minimum must meet the requirements
of local and national laws related to bribery, corruption, or
any type of fraudulent Business Practices.
10C.3 Where it is a legal requirement, businesses
must be able to demonstrate that they comply with
all fiscal legislative requirements.
10C.4 Businesses shall have access to a transparent system in
place for confidentially reporting, and dealing with unethical
Business Ethics without fear of reprisals towards the reporter.
10C.5 Businesses should have a Business Ethics policy,
covering bribery, corruption, or any type of fraudulent
Business Practice,
10C.6 Businesses should have a designated person
responsible for implementing standards concerning Business
Ethics
10C.7 Suppliers should ensure that the staff whose job roles
carry a higher level of risk in the area of ethical Business
Practice e.g. sales, purchasing, logistics are trained on what
action to take in the event of an issue arising in their area.

10C. Guidance for Observations

10C.8 Businesses should communicate their Business Ethics

policy, covering bribery, corruption, or any type of fraudulent
Business Practice to all appropriate parties, including its own
suppliers.
10C.9 Has the site recently been subject to (or pending) any
fines/prosecutions for non-compliance to Business Ethics
regulations. If so is there evidence that sustainable corrective
actions have been implemented.

Photo Form
Adding Images To help keep the size of the Report as small as possible for ease of sending and saving the
document we recommend that you use Microsoft Paint to resize your photos. To do so please follow these
instructions:
1) To start Microsoft Paint, click 'Start', 'Programs', 'Accessories', then 'Paint'.
2) Open the image file you wish to edit.
3) Click the 'Image' Menu at the top and select "Stretch/Skew Image”.
4) Choose a percentage figure to resize the image: to avoid distortion, choose the same percentage for horizontal
and vertical stretch. Click OK.
5) Once you have the desired size, click File > Save As… (To prevent overwriting the original image).
Save As jpeg (this provides compression to make the file smaller).
6) Please delete this text once complete.

Insert photo Insert photo Insert photo

Insert photo Insert photo Insert photo

Insert photo Insert photo Insert photo

Insert photo Insert photo Insert photo

Insert photo Insert photo Insert photo

Insert photo Insert photo Insert photo

 For more information visit: Sedexglobal.com

Your feedback on your experience of the SMETA audit you have observed is extremely
valuable. It will help to make improvements to future versions.

You can leave feedback by following the appropriate link to our questionnaire:

Click here for Buyer (A) & Buyer/Supplier (A/B) members:

http://www.surveymonkey.com/s.aspx?sm=riPsbE0PQ52ehCo3lnq5Iw_3d_3d

Click here for Supplier (B) members:

http://www.surveymonkey.com/s.aspx?sm=d3vYsCe48fre69DRgIY_2brg_3d_3d