A SMETA 2-pillar audit is a type of ethical audit that assesses a company's compliance with labor and health and safety standards:
- Labor standards: Compliance with labor laws
- Health and safety: Compliance with occupational health and safety regulation.
- The 2-pillar audit also includes additional elements, such as:
- Management systems
- Entitlement to work
- Subcontracting and homeworking
- A shortened environmental assessment
- Universal rights, which cover the United Nations Guiding Principles (UNGP)
- Responsible recruitment practices
SMETA audits are based on the ETI Base Code, local regulations, and national laws.