“SMETA audits help textile companies gain a clear and comparable understanding of social and ethical conditions along their supply chains. This structured approach supports informed decision-making and targeted improvements where risks are identified,” said Global head of sustainability-business assurance Division at TÜV SÜD.
TÜV SÜD highlights the role of Sedex SMETA audits in helping textile companies assess working conditions, ethical practices, and social sustainability across global supply chains.
SMETA supports due diligence, transparency, and risk identification through a structured audit process.
TÜV SÜD notes that combining SMETA with PAS 24000 or SA8000 certifications can strengthen governance.
SMETA as a recognized audit format for ethical trade
SMETA is a globally recognised audit methodology developed within the Sedex framework. It provides a structured and harmonised approach to identifying social and ethical risks at production sites and among suppliers. For textile companies operating across multiple sourcing regions, SMETA offers a common basis for demonstrating due diligence and meeting customer, regulatory and stakeholder expectations. It follows internationally acknowledged guidelines and helps companies identify improvement areas in a structured and comparable way.
Relevance for the textile sector
Textile value chains often involve multiple production steps distributed across different countries. This increases the importance of consistent assessment standards. SMETA provides a common framework that supports manufacturers, suppliers, and brands in meeting the growing expectations of customers, business partners, and emerging regulatory requirements related to human rights due diligence. For many companies, SMETA serves as a practical entry point into systematic social sustainability evaluation.
Five key steps of a SMETA audit
- Preparation and self-assessment: The audited site completes a Sedex self-assessment questionnaire and prepares relevant documentation on labour practices, health and safety, environmental management and business ethics.
- On-site audit: TÜV SÜD auditors conduct an on-site assessment, including document reviews, site inspections and employee interviews, to evaluate actual working conditions and management practices against SMETA requirements.
- Identification of findings: Observations, good practices and non-conformances are documented in a structured audit report, providing a clear overview of strengths and areas for improvement.
- Corrective action planning: Where gaps are identified, a corrective action plan is developed, defining responsibilities and timelines to address the findings in a systematic way.
- Sharing results via the Sedex platform: Audit results are uploaded to the Sedex platform and can be shared with multiple business partners, helping to reduce duplicate audits and increase transparency across the supply chain.
Choosing the Right Approach: Audit and Certification as Complementary Tools
Companies aiming to demonstrate strong social responsibility can benefit from combining different approaches, depending on their maturity and stakeholder expectations.
Both audit frameworks and certification schemes play an important role.
- SMETA is a widely recognized audit framework, particularly valued in global supply chains and by international brands and retailers. It provides a practical, scalable approach to assess suppliers and ensure transparency, making it a strong entry point for organizations looking to align with buyer requirements and gain visibility across their supply base.
- PAS 24000 and SA8000, on the other hand, are internationally recognized social responsibility standards that establish a structured management system approach. In particular, PAS 24000 offers strong alignment with existing ISO management systems (e.g. ISO 14001, ISO 45001), enabling companies to embed social responsibility into their core operations and governance. This drives continuous improvement, consistency and long-term credibility.
- In practice, many organizations combine both approaches: using SMETA for broad supply chain assessment and comparability, while leveraging PAS 24000 or SA8000 certification to demonstrate a higher level of maturity, integration and commitment. This combination enables companies not only to meet stakeholder expectations, but also to build more resilient, transparent and trusted supply chains.
“As regulatory requirements and market expectations continue to evolve, recognized audit frameworks such as SMETA play an important role in helping textile companies increase transparency, demonstrate responsible business practices, and meet buyer expectations across global supply chains,” adds Brandimarti. “At the same time, integrating these approaches into structured management systems, such as PAS 24000, enables companies to strengthen governance, drive continuous improvement, and build deeper trust with business partners worldwide.”
Supporting companies on their improvement journey
TÜV SÜD conducts SMETA audits as well as SA8000/PAS 24000 certifications. Both approaches can support companies in addressing social risks, strengthening supplier relationships and providing a structured basis for sustainability-related communication depending on their goals.
Note: The headline, insights, and image of this press release may have been refined by the Fibre2Fashion staff; the rest of the content remains unchanged.
Fibre2Fashion News Desk (SG)
