SMETA (Sedex Members Ethical Trade Audit) is an ethical audit methodology which encompasses all aspects of responsible business practice. As a multi-stakeholder initiative, SMETA was designed to minimize duplication of effort and provide members and suppliers with an audit format they could easily share. SMETA reports are published in the SEDEX system, ensuring transparency and efficient information sharing.

SMETA audits use the ETI Base Code, founded on the conventions of the International Labor Organization, as well as relevant local laws. SMETA audits can be conducted against two or four auditing pillars. The two pillars mandatory for any SMETA audit are Labor Standards and Health & Safety. The two additional pillars of a 4-pillar audit are Business Ethics and Environment. They were introduced to further deepen the social responsibility aspect of SMETA audits.