• Greenhouse gas emissions (GHG)

rn“For all relevant greenhouse gases (e.g. carbon dioxide, methane, nitrous oxide, F-gases etc.), [companies should] report in metric tonnes of carbon dioxide equivalent (tCO2e) GHG Protocol Scope 1 and Scope 2 emissions. Estimate and report material upstream and downstream (GHG Protocol Scope 3) emissions where appropriate.” The Environment pillar of a  SMETA audit  helps companies to check a work site’s environmental management, including whether they are recording their GHG emissions.

• Risk for incidents of child, forced or compulsory labour

rnCompanies should provide “an explanation of the operations and suppliers considered to have significant risk for incidents of child labour, forced or compulsory labour. Such risks could emerge in relation to: a) type of operation (such as manufacturing plant) and type of supplier; and b) countries or geographic areas with operations and suppliers considered at risk.” Sedex’s risk assessment tool allows companies to understand the inherent risk of forced or child labour in different regions and sectors of their supply chains.  Lea more about Radar .

• Anti-corruption

rnCompanies should report “a) Total number and nature of incidents of corruption confirmed during the current year, but related to previous years; and b) Total number and nature of incidents of corruption confirmed during the current year, related to this year.” The Business Ethics pillar of a SMETA audit helps companies to check a work site’s policies and processes regarding bribery and corruption. Sedex also provides guidance to help sites establish  business ethics management systems  and measure their performance – which they can share with customers using the  My Business report.

This area covers traditional financial reporting areas, including revenue, operating costs, and taxes paid. It also covers other economic value that a company has generated, including community investment and how many people they employ.

• Greenhouse gas emissions (GHG)

“For all relevant greenhouse gases (e.g. carbon dioxide, methane, nitrous oxide, F-gases etc.), [companies should] report in metric tonnes of carbon dioxide equivalent (tCO2e) GHG Protocol Scope 1 and Scope 2 emissions. Estimate and report material upstream and downstream (GHG Protocol Scope 3) emissions where appropriate.” The Environment pillar of a  SMETA audit  helps companies to check a work site’s environmental management, including whether they are recording their GHG emissions.

• Risk for incidents of child, forced or compulsory labour

Companies should provide “an explanation of the operations and suppliers considered to have significant risk for incidents of child labour, forced or compulsory labour. Such risks could emerge in relation to: a) type of operation (such as manufacturing plant) and type of supplier; and b) countries or geographic areas with operations and suppliers considered at risk.” Sedex’s risk assessment tool allows companies to understand the inherent risk of forced or child labour in different regions and sectors of their supply chains.  Learn more about Radar .

• Anti-corruption

Companies should report “a) Total number and nature of incidents of corruption confirmed during the current year, but related to previous years; and b) Total number and nature of incidents of corruption confirmed during the current year, related to this year.” The Business Ethics pillar of a SMETA audit helps companies to check a work site’s policies and processes regarding bribery and corruption. Sedex also provides guidance to help sites establish  business ethics management systems  and measure their performance – which they can share with customers using the  My Business report.

This area covers traditional financial reporting areas, including revenue, operating costs, and taxes paid. It also covers other economic value that a company has generated, including community investment and how many people they employ.