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Sri Lanka · Audit

SMETA audit (Sedex) audit in Sri Lanka

Achieve SMETA audit (Sedex) audit in Sri Lanka with Sterling: 8,100+ client engagements in 60+ countries, 20+ years.

  • Compliance, end to end
  • Mumbai office team
  • Effivity software included
  • Academy training included

Clients include

  • Allianz
  • Emirates Flight Catering
  • Etihad Rail
  • Haier
  • Whirlpool
  • Emerson
In short

SMETA audit (Sedex) audit in Sri Lanka at a glance

One Sri Lankan instrument bears on SMETA audit (Sedex). It does not name the standard. So why do buyers in Sri Lanka keep asking for evidence of it?

A buyer's request for a SMETA audit usually arrives with a deadline, and a Sri Lankan supplier needs to know what the audit is before it prepares. Sedex owns the SMETA methodology, which measures a site against the ETI Base Code, ILO standards and local law, in a two-pillar or four-pillar scope. Only auditors of Sedex's approved Affiliate Audit Companies carry out the audit, a business must be a Sedex member for the report to be uploaded, and the outcome is an audit report with a Corrective Action Plan, not a certificate. Local law means the Department of Labour's wage, maternity and child labour rules and Factories Ordinance duties. Sterling's Mumbai office helps suppliers prepare records, close gaps and plan corrective actions, with Effivity software and Sterling Academy training included with the engagement.

The need

Who needs SMETA audit (Sedex) in Sri Lanka, and what happens without it

These are the organisations in Sri Lanka that most often need to show SMETA audit (Sedex).

  • Garment, textile and rubber product suppliers asked for a SMETA audit by a buyerBuyers use SMETA to look at conditions, practices and risks at individual supply chain sites and ask suppliers to share the report through Sedex.
  • Export zone manufacturers with several customersAudit data can be shared with multiple buyers through the Sedex platform, which reduces repeat audits.
  • Food and agricultural processors in international supply chainsSMETA covers labour standards, health and safety and, in the four-pillar form, environment and business ethics.
  • Employers needing to show local law complianceThe methodology measures a site against the ETI Base Code, ILO Conventions and local law, so Sri Lankan labour law is part of the audit.

Not sure which of these applies to you?Answer a short set of questions and your readiness report arrives by e-mail.

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Requirements

SMETA audit (Sedex) requirements in Sri Lanka

Strip away the vocabulary and a SMETA audit asks a supplier to show six things about its site, its workers and how it fixes problems.

Labour rights are respected on siteWorkers are treated fairly, recruited safely and free to exercise their rights, and the auditor checks documents, records and practice against what workers say.
Health and safety risks are controlledPhysical and mental risks to workers are identified and managed, so problems are caught and corrected before they become injuries or incidents.
Environmental impact is managedWhere the buyer chooses the wider scope, waste, water and energy are reviewed during the same visit as labour and safety.
Business ethics are upheldAlso in the wider scope, the site shows how bribery, corruption and conflicts of interest are prevented and handled.
Practice matches code and local lawThe site is measured against the ETI Base Code, International Labour Organization standards and local law, not only the buyer's own preferences.
Findings are corrected and sharedNon-compliances go into a Corrective Action Plan that the supplier closes, and the report is shared with buyers through the Sedex platform.

In Sri Lanka these six sit alongside the local laws and regulations listed under drivers below; one system can evidence both. The detail is on the global hub: SMETA audit (Sedex) explained →

    How Sterling gets a Sri Lankan company ready

    How to achieve SMETA audit (Sedex) compliance in Sri Lanka

    One team from the Mumbai office carries the work from scoping to sign-off. Clients across Sri Lanka are served from Sterling's Mumbai office, on-site where the work needs it and remotely otherwise.

    1. Discovery call and scopeEntities, locations, regulators and target date, agreed before any proposal.
    2. Gap assessment against SMETA audit (Sedex) and the Sri Lankan requirements that apply to youControls you already run for your regulators and customers are reused, not rebuilt.
    3. Your system built with your team in EffivityRisks, controls, evidence, incidents and reviews in one live system the auditor can see.
    4. Internal audit, management review and corrective actionsYour internal auditors trained by Sterling; the evidence proven before any external review.
    5. Reviews by regulators, customers and auditorsSterling supports the reviews your regulators, customers and auditors run.
    Included in every engagement
    • End to end, from one team
    • Effivity ISO & GRC software
    • Preferential Sterling Academy access, with complimentary awareness training for your people
    • Internal auditor training for your audit team, as applicable to your standard
    • Vulnerability assessment on ISMS engagements

    The Sterling Promise: 100% on-time completion, 100% success, 8,100+ client engagements.Sterling does not certify. Certification decisions stay with independent bodies.

      Time

      How long does SMETA audit (Sedex) audit take in Sri Lanka?

      There is no standard duration: it depends on your scope and on how much of the system already runs. In Sri Lanka these are the factors that set the timeline.

      • Scope chosen by the buyer: two-pillar or four-pillar
      • Readiness of labour records, policies and safety controls
      • Number of sites and workers, including contract labour
      • Affiliate Audit Company availability around Poya days and export peaks

      Sterling agrees a dated plan with you on the discovery call, once the scope is known.

      Cost

      How much does SMETA audit (Sedex) audit cost in Sri Lanka?

      The cost has two parts: the consulting work to build and prove the system, and any external assessor’s fees, which are quoted separately. In Sri Lanka these factors move both.

      • Headcount and number of sites in scope
      • Sedex membership level and audit company fees quoted separately from consulting
      • Corrective actions that need investment in safety or working conditions
      • Follow-up audits where the buyer asks for them

      Sterling gives one customised, all-inclusive proposal after the discovery call, never before the scope is agreed.

        Choosing a partner

        SMETA audit (Sedex) consultants and assessors in Sri Lanka

        Two different organisations are involved. A consultant helps you build the system and prove it works; your regulators, customers and auditors then audits or assesses it and decides. Keeping the two separate is what makes the result credible to buyers and regulators.

        • Check that the body’s accreditation or approval covers SMETA audit (Sedex) and your sector, and that its certificates can be verified online.
        • Ask the consultant how the local requirements in Sri Lanka are mapped into the same system, so nothing runs twice.
        • Ask for client references in your sector; Sterling’s client letters are available on request.
        • Agree who owns the evidence and the tool after the engagement; with Sterling the system stays yours, in Effivity.

          Laws and regulations that drive SMETA audit (Sedex) in Sri Lanka (4)

          InstrumentHow it treats the standard
          Sedex SMETA methodologyScheme rule
          Sedex owns and evolves SMETA, which measures a site against the ETI Base Code, the standards of the International Labour Organization and local law, in a two-pillar (labour standards, health and safety) or four-pillar (adding environment and business ethics) scope; SMETA 7 is the latest version.
          Sedex Affiliate Audit Companies and membershipScheme rule
          Audits are carried out only by auditors of Sedex's approved Affiliate Audit Companies, Sedex does not carry out SMETA audits itself, and a business must be a Sedex member to have an audit uploaded to the platform.
          Sedex statement on certificationDoes not issue a certificate
          Sedex describes SMETA as a continuous improvement methodology rather than a certification, and the outcome is an audit report with a Corrective Action Plan.
          Department of Labour legislation and Factories OrdinanceExpected in practice
          Local law is one of the benchmarks the audit uses, so wage, hours, child labour, maternity and factory safety rules apply.

          "Expected in practice" means the instrument asks for the outcomes SMETA audit (Sedex) covers without naming a standard, and SMETA audit (Sedex) is what buyers and regulators commonly accept as evidence of them.

          Accreditation, audit language and remote audits in Sri Lanka

          A SMETA audit is not a certificate and no accreditation body issues one. Sedex states that only auditors of its approved Affiliate Audit Companies may use the methodology and that businesses who are not affiliated are not authorised to offer SMETA services. Ask your buyer which audit companies and which scope, two-pillar or four-pillar, it accepts, and join the Sedex platform before the audit is booked. Edition and transition details: SMETA audit (Sedex) hub →

          Audit language

          SMETA is available in English, Spanish and Mandarin, and reports in another language must be dual language and include English. Interviews with workers may run in Sinhala or Tamil; agree interpretation with the audit company when the audit is booked.

          Remote and on-site

          A SMETA audit involves an auditor from an approved audit company visiting the worksite in person to review documents, records, workers and conditions. Worker interviews may need Sinhala or Tamil interpretation.

          SMETA audit (Sedex) in Sri Lanka: questions clients ask

          Is there a SMETA certificate for Sri Lankan factories?

          No. Sedex describes SMETA as a continuous improvement methodology rather than a certification, so a factory receives an audit report and a Corrective Action Plan, not a certificate. Buyers read the findings and track progress over time. If a buyer wants a certificate, a standard such as SA8000 is a different route that its scheme owner defines.

          Who may carry out a SMETA audit in Sri Lanka?

          Only auditors of Sedex's approved Affiliate Audit Companies. Sedex owns and oversees the methodology but does not carry out the audits itself, and individuals or firms not affiliated with Sedex or an approved company are not authorised to offer SMETA services. Ask your buyer which audit company it accepts and check approval with Sedex.

          What is the difference between a two-pillar and a four-pillar SMETA?

          Every SMETA audit covers labour standards and health and safety, the two founding pillars. The four-pillar form adds environment and business ethics. Sedex notes that most buyers now choose the fuller form, but the choice is your customer's, so ask which scope it wants before the audit company quotes and before you prepare records.

          Does Sri Lankan labour law matter in a SMETA audit?

          Yes. The audit measures a site against the ETI Base Code, ILO standards and local law, so Sri Lankan rules on wages, maternity, child labour and factory safety are part of the benchmark. The Department of Labour lists the relevant legislation. Confirm current legal requirements with the Department or your own counsel before the audit.

          Read more

          More on SMETA audit (Sedex) for Sri Lankan organisations

          Explore

          Other standards Sri Lankan businesses ask Sterling for

          Organisations in Sri Lanka often combine SMETA audit (Sedex) with one of these, under one management system where the scopes allow.

          All 23 standards Sterling delivers in Sri Lanka →

          Next step

          Start with a free discovery call from the Mumbai office

          A Sterling consultant goes through your entities, your regulators and your target date with you. No proposal until the scope is agreed.

          Sources

          1. Sedex SMETA methodology — sedex.com (accessed 11 Oct 2026)
          2. Sedex Affiliate Audit Companies and membership — sedex.com (accessed 11 Oct 2026)
          3. Sedex statement on certification — sedex.com (accessed 11 Oct 2026)
          4. Department of Labour legislation and Factories Ordinance — labourdept.gov.lk (accessed 11 Oct 2026)

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