Samenvatting

In order to reduce social issues, the social audit was introduced, along with social audit methodologies. However, the effect of the social audit, or the social audit methodology, is still unknown, because evaluation methods with clear variables are not present. The objective of this research was to show the effect of the social audit methodology SMETA and to introduce a hands-on approach in evaluating the social audit. The following research question is answered: ‘What is the effect of the social audit methodology SMETA on an international business and its supplier?’ The results of the desk research and the semi-structured interviews support the conclusions made. The audit process approach did not have a significant impact on the effect of the social audit methodology SMETA, as this approach focused too much on the history and the audit process itself. However, it showed the scorecard used by the business to evaluate the audit. The results regarding the cost benefits approach were more helpful. The provided documents, guidelines and audit criteria are very helpful, clear and comprehensive. The influence of using the SMETA methodology on the reputation and image is very positive, as SMETA is highly recognized. The cost of using the methodology was identified as time, but is still acceptable. The bureaucracy is neither a cost nor benefit, but a weaker point, just like the platform on which the audit reports are uploaded. The cost-benefit equation is very positive and received the score of 4.33 out of 5.00. The influence of the SMETA methodology on the social and community indicators is also positive and received a 4.29. The interviewees saw the most improvements in the working conditions and labour standards. In addition, results showed that SMETA methodology is very effective. There was little improvement seen in the living conditions, which received the lowest score of 3.83. The recommendations are focused on the target group Sedex, the business LUX and its suppliers. The most important recommendation to Sedex is to improve the user-friendliness of the platform by adding a time line regarding the progress of the facility. To the business LUX it is recommended to communicate and modify the internal scorecard in order to have more control on less improved requirements of SMETA, such as the living conditions. To the suppliers it is recommended to stay up to date with the policies and to keep improving the conditions of the workers.