SMETA Audit Documents Checklist: Complete List of Required Documents for Indian Suppliers

A SMETA audit typically requires business registration and licences, employee and payroll records, working hours and attendance records, statutory compliance proofs (PF, ESI, bonus, gratuity), health and safety certificates, fire and emergency records, environmental permits, policies and procedures, training records, and subcontractor details. 

Before the auditor arrives on-premises, a majority of SMETA reports should be prepared by businesses. For many Indian suppliers, the real problem is not poor working conditions but missing, outdated, or inconsistent records. A business with a poor Sedex report may not only delay delivery orders based on the report, but also demand re-audits. This guide provides a complete SMETA audit document checklist for Indian suppliers, organized by area, with common gaps, worker-readiness tips, and a preparation timeline.

What Is a SMETA Audit?

SMETA refers to the Sedex Members Ethical Trade Audit. It is not a certificate; rather, it is an auditing method. The auditor’s report gets uploaded to the online platform Sedex, which can be viewed by clients you are connected with. The current version, SMETA 7.0, was released on 10th of September 2024, and it replaced SMETA 6.1. The audit is conducted based on the ETI base code, ILO conventions, and local labour laws, making it credible enough for brands and retailers worldwide.

2-Pillar vs 4-Pillar SMETA Audit: How Scope Changes Your Documents

The audit scope decides how many records you must prepare. Here is a closer look at both: 

Audits	Pillars Covered	Typical Buyers Who Ask For It
2-Pillar	Labour Standards, Health and Safety, and a basic Environmental assessment	Retail, FMCG, textiles, packaging, engineering
4-Pillar	Labour Standards, Health and Safety, a comprehensive Environmental assessment, and Business Ethics	Pharma, chemicals, food, automotive and multinational buyers

Read our detailed guide: SMETA 2-Pillar vs 4-Pillar Audit: 7 Key Differences Suppliers Should Understand.

SMETA Audit Documents Checklist: Complete Guide 

Businesses need to gather several documents required for a SMETA Audit. Here is a complete list: 

Step 1: Register on Sedex and Update Your Basic Information

Before the audit date is scheduled, businesses must register themselves on the SEDEX platform. It is mandatory. Once the registration is done, complete your Self-Assessment Questionnaire (SAQ). Auditors compare your SAQ with what they find on site, so keep it accurate.

Information To Prepare	Why It Matters
Total workforce, with male, female, and migrant percentages	Auditors use this to select interview samples and check consistency
Number of temporary and contract workers	Contract labour is checked as closely as permanent labour
Names and addresses of subcontractors and labour brokers	Buyers expect visibility over your own supply chain
Site layout, shift timings, and process description	Helps the auditor plan the site tour

SMETA Audit Documents Checklist (Area-Wise)

A. Employment, Wages, and Working Hours

Document	What Auditors Verify	Common Gap in India
Appointment letters and employment contracts	Written terms in a language workers understand, covering pay, hours, leave, and notice	Missing for contract, temporary, and piece-rate workers
Personnel file for every employee	Complete, organised records for each worker	Incomplete files for casual workers
Attendance records (12 months)	Daily hours, overtime, and one rest day in seven	Manual registers with unexplained corrections
Wage registers, payslips, and bank transfer proofs	Minimum wage, overtime rate, and correct deductions	Round-figure wages with no overtime breakdown
Overtime records and consent	Overtime within legal limits and voluntary	Overtime above limits or not recorded
Leave and holiday records	Earned, sick, and casual leave given as entitled	Leave balances not maintained
PF, ESI, bonus, and gratuity records	Statutory benefits provided on time	Contributions missing for contract workers
Maternity benefit records	Legal protection for women workers	Policy exists but no records
Recruitment fee and deposit procedure	Workers do not pay fees or deposits to brokers	No written policy covering labour agents

B. Child Labour, Young Workers, and Forced Labour

Document	What Auditors Verify	Common Gap in India
Age verification procedure and proofs	Date-of-birth evidence for every worker	No age proof for daily wage workers
Young worker register (where applicable)	Workers aged 18 or below work only in permitted roles and hours	Young workers placed in hazardous tasks or night shifts
Child labour and forced labour policy	Clear prohibition and remediation steps	Policy not displayed or communicated
Resignation and exit records	Workers can leave freely with reasonable notice	Withheld wages or documents on exit
Document retention records	ID cards and passports remain with workers	Originals held by contractors or management

C. Policies and Management Systems

Document	What Auditors Verify	Common Gap in India
Corporate responsibility or ethical trade policy	Commitment to labour, health, and safety standards	Policy signed years ago, never reviewed
Non-discrimination and equal pay policy	Fair hiring, pay, and termination practices	No written policy
Anti-harassment and abuse policy, with committee records	Harassment prevention and confidential reporting	Internal Committee formed on paper only
Disciplinary and termination procedure	Standard, fair, and non-violent practices	Informal, undocumented discipline
Grievance procedure and grievance register	Anonymous channel, investigation, resolution record	Suggestion box never opened
Freedom of association statement and worker committee records	Workers can form or join groups of their choice	No evidence of worker representation
Internal audit reports and corrective action tracker	Findings tracked to closure with root cause	Actions closed without evidence

D. Health, Safety, and Emergency Preparedness

Documents	What Auditors Verify	Common Gap in India
Factory licence and fire NOC	Valid legal permission and fire readiness	Licences expired after workforce expansion
Building stability and electrical safety certificates	Safe structure and wiring	Annual electrical inspection skipped
Emergency response plan and evacuation map	Written plan, shared in local languages	Plan exists only in English
Fire drill records (at least twice a year)	Dates, attendees, and findings	Last drill held over a year ago
Fire equipment servicing records	Extinguishers and alarms tested and accessible	Expired or discharged extinguishers
Accident, injury, and near-miss register	Incidents investigated with corrective action	Only major accidents recorded
Machine maintenance and guarding records	Safe, guarded machinery	Guards removed to save time
PPE issue register and training logs	Correct PPE issued and actually used	PPE kept in cabinets, not worn
Safety, hazardous material, and induction training records	Signed attendance for each session	Training given verbally with no record
Chemical inventory and safety data sheets	Sheets in local language near the point of use	Sheets kept only in the HR office
First aid records and trained first aiders	Stocked kits and named responders	Expired items, no first aider on night shift
Noise and air quality monitoring records	Regular workplace monitoring	No monitoring plan

E. Dormitory and Welfare Records (If Applicable)

Dormitory and Welfare Records are also one of the most important aspects of the SMETA Audit Checklist for Suppliers. In the case of the provision of worker accommodation, inspection records must be prepared showing the provision of clean living conditions, safe drinking water, functional toilet facilities, fire alarms, fire extinguishing equipment, emergency exits, and facilities to store personal documents in a secure place. Dormitories should also be a distinct part of the accommodation facility, separate from the production area.

F. Environment Documents (4-Pillar Audits)

Document	What Auditors Verify
Consent to Establish and Consent to Operate	Valid permission from the State Pollution Control Board
Air emission and wastewater test reports	Discharge within permitted limits
Hazardous and non-hazardous waste records, with disposal manifests	Waste goes to licensed vendors with proper tracking
Waste contractor agreements and licences	Contractors are authorised and compliant
Energy, fuel, and water consumption data (12 months)	Resource use is monitored and, ideally, reduced
GHG and energy reduction targets	Management sets and tracks measurable goals
Environmental policy, objectives, and named responsible person	Leadership accountability for environmental performance
Environmental training records	Staff understand waste, chemicals, and emissions

G. Business Ethics and Supply Chain Documents (4-Pillar Audits)

Documents	What Auditors Verify
Anti-bribery and anti-corruption policy	Clear commitment, communicated to relevant staff
Code of conduct	Standards of behaviour for employees and partners
Whistleblower or speak-up procedure with non-retaliation promise	Confidential reporting is possible and safe
Supplier, subcontractor, and labour broker approval records	Your own suppliers are checked for labour and environmental compliance
Supplier risk assessment	Risks in your supply chain are identified and managed

Preparing Workers: The Documents Alone Are Not Enough

Worker interviews take place during each SMETA audit. The auditor meets the workers without the presence of management and must accurately determine the understanding of salaries, working hours, leave, grievance procedures, evacuation procedures, and first aid contacts on the part of the workers. It means regular briefings should be held, and explanations about the company policies, working hours, and payslips should be provided. 

Never train the workers on the appropriate answers. It is obvious if workers are using prepared answers, and it may result in consequences. Ensure that all the SMETA Audit Requirements are met with the utmost authenticity. 

SMETA Audit Preparation Timeline

Take a look at the time required for the SMETA Audit Documents Checklist Preparation: 

Timeframe	Action
90 days before (first audit)	Confirm scope, register on Sedex, complete SAQ, run a gap check against this checklist
60 days before	Fix critical gaps, renew licences, draft missing policies, start worker awareness sessions
30 days before	Conduct a mock audit, brief department heads, cross-check HR, payroll, and attendance
7 days before	Do a final document review and walk the site for safety and housekeeping issues
Audit day	Be open, cooperative, and honest. Do not hide records or coach workers
After the audit	Submit root cause analysis and corrective actions within the agreed timeline and upload evidence

How Long Is a SMETA Report Valid?

SMETA does not issue certificates with a set expiration date. The buyer determines the age of the report and demands a new audit annually, while some may allow a longer duration for low-risk sites. Always check with your buyer’s requirements and whether your budget supports the planned number of audits.

Get SMETA-Ready with True Advisor

Preparing for a SMETA audit becomes much easier with the right guidance. True Advisor provides support in respect of gap assessments, document lists, preparation of regulations, training of staff, as well as mock audits and evaluation of corrective actions. We will help you recognize and correct problems beforehand. This will allow you to prevent possible conflicts with buyers and hold-ups in the process of audit. Get in touch with us now and get SMETA-ready. 

Also Read: What Is ISO 9001? A Complete Guide to Quality Management Systems (QMS)

Frequently Asked Questions (FAQs)