SMETA 7 0 Audit Checklist for 4 - Pillar

1. 1. Does the company have a written Code of Conduct aligned with international standards?

2. 2. Are policies in place to ensure ethical sourcing and supply chain transparency?

1. 1. Are anti-corruption policies documented, communicated, and enforced?

2. 2. Are employees trained on identifying and preventing bribery?

3. 3. Are gifts, donations, and entertainment expenses monitored to prevent unethical influence?

1. 1. Is there a confidential and anonymous whistleblowing system in place?

2. 2. Are reports investigated without retaliation against employees?

1. 1. Are compliance policies regularly reviewed and updated?

2. 2. Are financial records, business licenses, and regulatory filings up to date?

3. 3. Does the company provide public reporting on social responsibility and sustainability?

1. 1. Are all employees working voluntarily, with no bonded or forced labor?

2. 2. Are migrant workers protected from exploitation, with fair contracts?

1. 1. Does the company follow responsible recruitment practices?

2. 2. Are workers not charged recruitment fees at any stage of hiring?

1. 1. Are employment contracts clear, legally compliant, and available in the worker’s language?

2. 2. Do workers fully understand their rights regarding wages, working hours, and benefits?

1. 1. Are all workers above the minimum legal working age?

2. 2. If young workers are employed, are they given age-appropriate tasks and protected from hazardous work?

1. 1. Are workers allowed to join trade unions or worker committees without intimidation?

2. 2. Does the company recognize and respect collective bargaining agreements?

1. 1. Are wages paid on time and meet at least legal minimum or living wage standards?

2. 2. Are working hours within legal limits (max 60 hours/week, voluntary overtime only)?

1. 1. Are regular health and safety risk assessments conducted?

2. 2. Are all work areas well-lit, ventilated, and free from hazards?

1. 1. Are fire extinguishers properly maintained and accessible?

2. 2. Are emergency exits clearly marked, unlocked, and unobstructed?

3. 3. Is there a documented fire evacuation plan with regular drills?

1. 1. Are employees provided with appropriate PPE for their tasks?

2. 2. Are PPE items in good condition and properly stored?

1. 1. Are all machines and tools regularly inspected and maintained?

2. 2. Are workers trained to operate machinery safely?

1. 1. Are there clean, safe drinking water facilities on-site?

2. 2. Are toilets, showers, and changing rooms hygienic and well-maintained?

1. 1. Are wages paid directly to employees (bank transfer or documented cash payment)?

2. 2. Are all overtime hours compensated at legally required rates?

1. 1. Are rest breaks and meal periods provided as per legal standards?

2. 2. Are working hours recorded accurately with no forced overtime?

1. 1. If employer-provided, does worker housing meet hygiene, space, and safety requirements?

2. 2. Are facilities separate for men and women, with clean drinking water and sanitation?

1. 1. Are workers able to raise concerns without retaliation?

2. 2. Is there a formal system for complaints and dispute resolution?

1. 1. Is the company complying with all environmental laws?

2. 2. Are there risk assessments for pollution and hazardous waste disposal?

1. 1. Are waste management procedures documented and followed?

2. 2. Is hazardous waste disposed of safely and legally?

1. 1. Does the company track and reduce energy consumption?

2. 2. Are water usage and wastewater disposal monitored and controlled?

1. 1. Has the company set targets for carbon footprint reduction?

2. 2. Are efforts being made to source materials sustainably?

1. 1. Is the company working towards paying a living wage beyond minimum legal wages?

2. 2. Are wage gaps being monitored and reduced through industry collaboration?

1. 1. Are recruitment agencies vetted for ethical hiring practices?

2. 2. Are migrant workers protected from exploitation and unfair deductions?

1. 1. If child labor risks are identified, does the company have a remediation plan?

2. 2. Are educational programs or alternative livelihood options provided?

1. 1. Are hiring practices free from discrimination based on race, gender, disability, etc.?

2. 2. Are equal opportunities provided for women, minorities, and marginalized groups?

1. 1. Does the company participate in industry-wide sustainability initiatives?

2. 2. Are suppliers and partners encouraged to reduce emissions and waste?