SMETA
Overview
IDFL is an approved Sedex Affiliate Audit Company (AAC) authorized to conduct SMETA audits (Sedex Members Ethical Trade Audit). SMETA is one of the world’s most widely used social audit methodologies, helping companies assess and improve ethical practices across global supply chains.
Sedex is a leading ethical trade service provider that offers practical tools, services, and a collaborative platform for buyers and suppliers to share and report on social and ethical audit information efficiently.
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SMETA audits are designed to support responsible and sustainable business practices by helping organizations:
- Improve working conditions in global supply chains
- Strengthen ethical sourcing and transparency
- Manage social, environmental, and business ethics risks
- Demonstrate compliance with customer and industry expectations
Scope:
A SMETA audit conducted by IDFL includes, at minimum, the following components:
- Facility observations (facility tour), including work areas and other relevant locations such as canteens and dormitories, where applicable
- Review of records and policies, such as permits, licenses, payroll records, employee files, and internal procedures
- Management interviews
- Worker interviews, including direct employees, contractors, temporary workers, and other on‑site personnel
- Triangulation of information to verify findings and ensure accuracy
Our Role as a Sedex Affiliate Audit Company:
As a Sedex Affiliate Audit Company, IDFL is committed to the correct use of the SMETA methodology and to conducting audits with professionalism, quality, and integrity. Being granted AAC status reflects IDFL’s dedication to consistent audit practices and credible reporting.
Sedex’s collaborative platform enables audit data to be securely stored, shared, and reported, helping buyers and suppliers work together more effectively.