MEASUREMENT CRITERIA

CODE 0. Management Systems

0.1 Suppliers are expected to implement and maintain
systems for delivering compliance to this Code.
0.2 Suppliers shall appoint a senior member of management
who shall be responsible for compliance with the Code.

0.3 Suppliers are expected to communicate this Code to all

employees.

0.4 Suppliers should communicate this code to their own

suppliers and, where reasonably practicable, extend the
principles of this Ethical Code through their supply chain.

CODE 1. Employment is Freely Chosen

1.1 There is no forced, bonded or involuntary prison labour.

1.2 Workers are not required to lodge deposits or their

identity papers with their employer and are free to leave their
employer after reasonable notice.

CODE 2. Freedom of Association

2.1 Workers, without distinction, have the right to join or form
trade unions of their own choosing and to bargain collectively.
2.2 The employer adopts an open attitude towards the
activities of trade unions and their organisational activities.
2.3 Workers representatives are not discriminated against
and have access to carry out their representative functions in
the workplace.
2.4 Where the right to freedom of association and collective
bargaining is restricted under law, the employer facilitates
and does not hinder, the development of parallel means for
independent and free association and bargaining.
CODE 3. Health and Safety
3.1 A safe and hygienic working environment shall be
provided, bearing in mind the prevailing knowledge of the
industry and of any specific hazards. Adequate steps shall be
taken to prevent accidents and injury to health arising out of,
associated with, or occurring in the course of work, by
minimising, so far as is reasonably practicable, the causes of
hazards inherent in the working environment.

3.2 Workers shall receive regular and recorded Health &

Safety training and such training shall be repeated for new or
reassigned workers.

3.3 Access to clean toilet facilities and to potable water and, if

appropriate, sanitary facilities for food storage shall be
provided.

3.4 Accommodation, where provided, shall be clean, safe and

meet the basic needs of the workers.

3.5 The company observing the code shall assign

responsibility for Health & Safety to a senior management
representative.

CODE 4. Child Labor and Young Workers

4.1 There shall be no new recruitment of child labour.
4.2 Companies shall develop or participate in and contribute
to policies and programmes which provide for the transition of
any child found to be performing child labour to enable her or
him to attend and remain in quality education until no longer
a child.
4.3 Children and young persons under 18 shall not be
employed at night or in hazardous conditions.
4.4 These policies and procedures shall conform to the
provisions of the relevant ILO Standards.
CODE 5. Wages and Benefits
5.1 Wages and benefits paid for a standard working week
meet, at a minimum, national legal standards or industry
benchmark standards, whichever is higher. In any event
wages should always be enough to meet basic needs and to
provide some discretionary income.

5.2 All workers shall be provided with written and

understandable information about their employment
conditions in respect to wages before they enter employment
and about the particulars of their wages for the pay period
concerned each time that they are paid.

5.3 Deductions from wages as a disciplinary measure shall not

be permitted nor shall any deductions from wages not
provided for by national law be permitted without the
expressed permission of the worker concerned. All disciplinary
measures should be recorded.

CODE 6. Working Hours

6.1 Working hours must comply with national laws, collective
agreements, and the provision of 6.2 6.6 below, whichever
affords the greater protection for workers. Sub clauses 6.2
6.6 are based on International Labour standards.
6.2 Working hours, excluding overtime, shall be defined by
contract and shall not exceed 48 hours per week*.
6.3 All overtime shall be voluntary. Overtime shall be used
responsibly, taking into account all the following: the extent,
frequency and hours worked by individual workers and the
workforce as a whole. It shall not be used to replace regular
employment. Overtime shall always be compensated at a
premium rate, which is recommended to be not less than
125% of regular rate of pay.

6.4 The total hours worked in any 7 day period shall not
exceed 60 hours, except where covered by clause 6.5. below.

6.5 Working hours may exceed 60 hours in any 7 day period

only in exceptional circumstances where all of the following
are met:
- This is allowed by national law.
- This is allowed by collective agreement freely negotiated
with a workers organisation representing a significant portion
of the workforce.
- Appropriate safeguards are taken to protect the workers
health and safety; and
- The employer can demonstrate that exceptional
circumstances apply such as unexpected production peaks,
accidents or emergencies.
6.6 Workers shall be provided with at least one day off in
every 7 day period or, where allowed by national law, 2 days
off in every 14 day period.
CODE 7. Discrimination
7.1 There is no discrimination in hiring, compensation, access
to training, promotion, termination or retirement based on
race, caste, national origin, religion, age, disability, gender,
marital status, sexual orientation, union membership or
political affiliation.

CODE 8. Regular Employment

8.1 To every extent possible work performed must be on the
basis of recognised employment relationship established
through national law and practice.

8.2 Obligations to employees under labour or social security

laws and regulations arising from the regular employment
relationship shall not be avoided through the use of labouronly contracting, sub-contracting, or home-working
arrangements, or through apprenticeship schemes where
there is no real intent to impart skills or provide regular
employment, nor shall any such obligations be avoided
through the excessive use of fixed-term contracts of
employment.

CODE 8A. Sub-Contracting and Homeworking

8A.1 There should be no sub-contracting unless previously
agreed with the main client.
8A.2 Systems and processes should be in place to manage
sub-contracting, homeworking and external processing.
CODE 9. No Harsh or Inhumane Treatment is Allowed
9.1 Physical abuse or discipline, the threat of physical abuse,
sexual or other harassment and verbal abuse or other forms
of intimidation be prohibited.

CODE 10A. Entitlement to Work

10A.1 Only workers with a legal right to work shall be
employed or used by the supplier.
10A.2 All workers, including employment agency staff, must
be validated by the supplier for their legal right to work by
reviewing original documentation.
10A.3 Employment agencies must only supply workers
registered with them.
10A.4 The supplier shall implement processes to enable
adequate control over agencies with regards the above points
and related legislation.
CODE 10B2. Environment 2-Pillar (Shortened Version)

10B2.1 Suppliers must comply with the requirements of local,

national and international laws related to environmental
standards.

10B2.2 The supplier should be aware of and comply with their

end clients environmental requirements.

CODE 10B4. Environment 4-Pillar (Extended Version)

10B4.1 Suppliers as a minimum must meet the requirements
of local, national and international laws related to
environmental standards.
10B4.2 Where it is a legal requirement suppliers must be able
to demonstrate that they have the relevant valid permits
including for use and disposal of resources e.g. water, waste
etc.
10B4.3 The supplier shall be aware of their end clients
environmental standards/code requirements and have a
system in place to monitor their performance against these.
10B4.4 Suppliers should have completed the appropriate
section of the SAQ and made it available to the auditor.
10B4.5 Suppliers should have an environmental policy,
covering their environmental impact, which is communicated
to all appropriate parties, including its own suppliers.
10B4.6 Suppliers shall be aware of the significant
environmental impact of their site and its processes.
10B4.7 The site should measure its impacts, including
continuous recording and regular reviews of use and
discharge of natural resources e.g. energy use, water use (see
'SMETA Audit Report' Clause 10B4. and Measurement Criteria
below for details).
10B4.8 Suppliers shall seek to make continuous
improvements in their environmental performance.
10B4.9 Suppliers shall have available for review any
environmental certifications or any environmental
management systems documentation.
10B4.10 Suppliers should have a nominated individual
responsible for co-ordinating the sites efforts to improve
environmental performance.
10B4.11 Has the site recently been subject to (or pending)
any fines/prosecutions for non-compliance to environmental
regulations.

CODE 10C. Business Ethics

10C.1 Suppliers should have completed the appropriate
section of the SAQ and have made it available to the auditor.
10C.2 The supplier should have received and acknowledged
preferably in writing the Business Ethics policy of the
auditor/audit company.
10C.3 Suppliers shall seek to conduct their business ethically
without bribery, corruption, or any type of fraudulent business
practice.
10C.4 Suppliers shall be aware of any applicable laws, their
end clients Business Ethics standards/code requirements and
have a system in place to monitor their performance against
these.
10C.5 Supplier should have a Business Ethics policy
concerning bribery, corruption, or unethical Business Practice.
This should be clearly communicated to all relevant parties.
10C.6 Suppliers should have a designated person responsible
for implementing standards concerning Business Ethics.
10C.7 Suppliers should have a transparent system in place for
confidentially reporting, and dealing with unethical business
practices without fear of reprisals towards the reporter.
10C.8 Suppliers should ensure that the staff whose job roles
carry a higher level of risk in the area of ethical business
practice e.g. sales, purchasing, logistics are trained on what
action to take in the event of an issue arising in their area.

EVIDENCE TO BE EXAMINED
- Assigned HR manager
- Monitoring of Worker Turn-Over Rates, Absenteeism, Number of
Grievances
- Monitoring of LOR related to Labor
- Responsible for management of LOR on Labor
- Records of government labor inspections
- Certification to ISO 9001, ISO 14001 or OHSAS 18001

EVIDENCE TO BE EXAMINED
- Hiring and Recruitment Procedure
- Procedure for Termination of Employment
- Management of Loan or Fund
- Policy on Prison Labor
- Policy on Deposits Paid by Workers
- No workers' original paper shall be withheld (e.g. passport, IDs)

EVIDENCE TO BE EXAMINED
- Facilitation of workers' union, if there's any
- Awareness to law on freedom of association
- Outcomes of the meeting with workers' union
- Fair representation of workers
- Communication method between managers and workers

EVIDENCE TO BE EXAMINED
- Procedure on monitoring and communicating the applicable LOR
- Safety inspection records (internal and external)
- Certified OHS management system (i.e. certificate by a CB)
- Appointed Management Representative
- Procedure for Risk Identification and Assessment
- Procedure for Incident Investigation and Reporting including records
- Accident reduction target
- Fire Safety Inspection Certificate
- Building safety inspection certificates

- Building safety inspection certificates

EVIDENCE TO BE EXAMINED
- Organization is up to date with relevant law e.g.:
- Criteria on posting of hiring ads
- Minimum age of working
- Document to verify age
- Controls for detecting fraudelent documents
- Delegation of authority if responsible person is not available

EVIDENCE TO BE EXAMINED
- Method for calculating wages
- Conformance with the minimum legal wages and overtime premiums
- Deduction must be legal
- Which department currently manages wages.

EVIDENCE TO BE EXAMINED
- Recording or timekeeping system to measure hours worked
- Awareness to laws concerning hours of work both standard and overtime
limits
- Controls to ensure workers do not exceed the allowed maximum
- System in place to ensure that workers can refuse to do overtime
- Premium paid for workers
- Policy on working hours
- Availability of employee contracts and handbook
- Shift patterns
- Collective agreements
- Procedure to keep up to date with changes on local LORs
- Communication of applicable LORs to employees and subcon
- Risk assessment for jobs rendered beyond 60 hours

EVIDENCE TO BE EXAMINED
- Method on job postings
- No discrimination in any procedure or policies
- Equal chance of training and promotion
- Gender and ethnic balance on all levels of employees
- Policy and procedure on discrimination
- Relevant training provided

EVIDENCE TO BE EXAMINED
- Contract procedure
- Awareness on conttractual rights and obligations
- Understanding on the terms and conditions of working of agency workers

- Contract procedure
- Awareness on conttractual rights and obligations
- Understanding on the terms and conditions of working of agency workers

EVIDENCE TO BE EXAMINED
- Auditors will check whether the organization's customer has policies on
Sub-Contracting, Homeworking & External Processing
- Controls on any external working and the external conditions

EVIDENCE TO BE EXAMINED
- Policies on harsh or inhumane treatment
- Documented and understood disciplinary procedures
- Responsible for carrying out disciplinary measures
- Records of disciplinary measures taken
- Procedure for grievance must include provision for non-retaliation and
anonymous reporting of harsh treatment including records
- Responsible for overseeing grievance process (internally & externally)
- Relevant training provided

EVIDENCE TO BE EXAMINED
- Site is updated re: governing laws
- Controls to check labor conditions of agency workers

EVIDENCE TO BE EXAMINED

Awareness on the governing laws

Procedure to monitor and stay updated with the applicable LORs
Records of government inspections
Evidence of improvement of the environmental performance

EVIDENCE TO BE EXAMINED
- Site records of its uses and discharge of natural resources such as water,
energy, waste, emissions
- Records of review and program for reduction of impact
- Awareness of the workforce on how they can contribute to reduction in
environmental impacts
- Appointed person who manages the sites environmental performance
- Any recognised environmental management system such as ISO 14001
- Any other sustainability measures/environmental certificates available at
the site such as Forest Stewardship Council (FSC), Chain of Custody (COC)
and Marine Stewardship Council (MSC)
- Envirommental Policy

EVIDENCE TO BE EXAMINED
- Policies and procedures on Business Ethics
- Relevant training
- Awareness on any financial inducements for e.g. order placement
- Avoidance of any financial inducements

MEASUREMENT CRITERIA
- Social Compliance/Ethical Trade Policy to meet Code and International Labor
Standards
- Documented procedures to meet International Labor Standards
- Procedure or policy for freedom of association, discrimination, & human rights
standards
- Policy on workers' age, wages, hours of work,
- SHE policy
- Procedure for LOR monitoring concerning workplace requirements, labor and
environment
- Appointed Management Representative
- Procedure for Internal Audit
- Procedure to assess awareness to client-specific requirements concerning labor,
quality, SHE
- Communication methods concerning labor laws to employees and subcontractors
- Applicable land rights, titles, permits, licenses, certificates, LTFRB certificates

MEASUREMENT CRITERIA
Contract:
- Contract of Employment detailing their rights and obligations as well as
notice and grievance procedures
- Contract language is understood by workers
- Contract copy is provided to workers
- Workers can leave employment after reasonable notice
- Workers have the right to receive their final salary payment
- Contract shall not restrict workers from leaving their employment
- Security guards job should not restrict workers' movement
- Workers are free to leave at the end of their shift, should not be delayed (e.g.
secutiry checks)
- Workers can refuse overtime.
Personnel files:
- Original copies of Passports are kept by the workers, photocopies only by the
employer
- If legally required to keep the original copies, written consent should be obtained
from the workers
- Loans to workers must have signed agreement with provisions on repayment, terms
and conditions
- Procedure should be in place such that loans will not prevent workers from leaving
employment
Wage deductions:
- There must be a written agreement to wage deduction, signed by the worker
- Deductions are reasonable andshall meet the law
- Deductions must not reduce wages to below minimum legal wage
- Deductions should not be meted for disciplinary reasons
- Voluntary deductions must meet the law and the code
- Deposits must not be taken for workplace essentials such as PPE
- Deposits must not be compulsory condition of gaining employment.
- Withhold deposits must be returned to the worker
- Deductions must not be taken when commencing, during, or as a condition of
employment.

Personnel files:
- Original copies of Passports are kept by the workers, photocopies only by the
employer
- If legally required to keep the original copies, written consent should be obtained
from the workers
- Loans to workers must have signed agreement with provisions on repayment, terms
and conditions
- Procedure should be in place such that loans will not prevent workers from leaving
employment
Wage deductions:
- There must be a written agreement to wage deduction, signed by the worker
- Deductions are reasonable andshall meet the law
- Deductions must not reduce wages to below minimum legal wage
- Deductions should not be meted for disciplinary reasons
- Voluntary deductions must meet the law and the code
- Deposits must not be taken for workplace essentials such as PPE
- Deposits must not be compulsory condition of gaining employment.
- Withhold deposits must be returned to the worker
- Deductions must not be taken when commencing, during, or as a condition of
employment.

MEASUREMENT CRITERIA
- Policy on freedom of association
- No restriction on establishing workers' representation or unions
- Freely elected union officials
- Workers are aware of their representatives
- Workers' representatives are independent from the management
- The meeting minutes of both worker meetings and their meetings with management
are published with agreed actions and responsibilities
- Evidence of responding to concerns and proposals raised in the
meetings
- Percent of workers covered by collective bargaining agreement
- Arrangements are made for workers who do not wish to join the union e.g.
other workers groups, suggestion box, worker survey, confidential hot line
- Organization must not sack workers attempting to form a union
- Discrimination is not allowed.

MEASUREMENT CRITERIA
- Safety, Health & Environment Policy
- Risk identification an assessment records on all activities, areas
- PPE management
- Controls on canteen or pantry
- Fire safety management
- Hazardous chemicals and wastes management
- Building permits, CSHP, Occupancy Permit, Fire Safety Inspection Cert
- Machine, equipment and trucks inspection records
- Drills (e.g. fire, first aid, spill, eartquake, etc.)
- Discharge permit
- Hazardous waste manifest
- Emission tests records
- DDC, orientation on SHE related programs
- Incident monitoring records
- First aiders training and certification
- Hazardous wastes management
- Blood policy
- Electrical safety certifications and inspections
- Water potability tests results
- Site insurance for workplace and worker

Drills (e.g. fire, first aid, spill, eartquake, etc.)

Discharge permit
Hazardous waste manifest
Emission tests records
DDC, orientation on SHE related programs
Incident monitoring records
First aiders training and certification
Hazardous wastes management
Blood policy
Electrical safety certifications and inspections
Water potability tests results
Site insurance for workplace and worker
Safety data sheets
Work permiting system
Organizational structure of the QSHE Committee
Management Review records
Machinery safety certificates
Maintenance records
Housekeeping
Personnel training records
Actions taken on personnel who disregard safety
WEM records (ventilation, light, noise, etc.)
Safety visual controls and warning signs
Hygienic, clean, and sufficient CRs for both genders
Machine guardings
Spill containment
Childcare facility

MEASUREMENT CRITERIA
- Policy on child labor and procedure to ensure children are not employed
- Policy on child labor is communicated and displayed
- Personnel files contain copies of proof of age
- No worker is less than 15 years old (RA 7658)
- All young workers (15 to 18) meet all local legal requirements (consent of
parent/guardian, contract with specified limitations, annual medical exams)
- List of young workers and their roles
- System to check age of subcontractors
- Young workers are not involved in working with hazardous chemicals or heavy
machinery
MEASUREMENT CRITERIA
- Wages whether hourly, weekly or monthly must be at least the legal minimum wage,
excluding overtime
- Trainees or apprentices are paid correctly in accordance to legal reqt.
- Working overtime and on holidays are paid at the legally required rate
- Local laws that allow payment of overtime below 125% will be recorded in the SMETA
Audit Report
- Conditions for workers with wages higher than the minimum but paid with the same
rate for overtime as in their hourly rate will be reported
- OT rate below 125% is NC even locally legal as per SEDEX Associate Auditor Group
- Legally required allowances and benefits are provided to workers e.g. social
insurance.
- Legally allowed deductions are correctly calculated such as social security payments
and promptly paid to the appropriate agency
- Wages withheld as deposit, deducted as a punishment must be legal
- Workers are given understandable information about their employment and their
wages before employment
- Workers are paid regularly and in lile with the law
- Legally allowed deductions (e.g. housing) that reduce wages below minimum will be

- OT rate below 125% is NC even locally legal as per SEDEX Associate Auditor Group
- Legally required allowances and benefits are provided to workers e.g. social
insurance.
- Legally allowed deductions are correctly calculated such as social security payments
and promptly paid to the appropriate agency
- Wages withheld as deposit, deducted as a punishment must be legal
- Workers are given understandable information about their employment and their
wages before employment
- Workers are paid regularly and in lile with the law
- Legally allowed deductions (e.g. housing) that reduce wages below minimum will be
recorded
- Deductions must be lawful and there is correct loan accounting
- Contracts are signed by the workers, copy must be furnished to the worker,
- Contracts must include job description, terms and conditions, length of contract, any
probationary period, leave, notice period, pay, hours, discipline and grievance
procedures.
- Contracts meet the local laws
- Payslips must indicate normal and overtime payments, any deductions/withholdings
e.g. tax, social insurance, rent, transport etc.
- Payslips must be understandable to workers
- Legally allowed deductions have signed agreements from the workers
- Personnel files must include disciplinary records
- Agency agreements state individual responsibilities
- Agency has contract with the individual worker
- Rates paid to agencies are in line with the law

MEASUREMENT CRITERIA
- Policies and procedures which cover:
a. Terms of employment, standard work hours and days, rest days/leave entitlement.
b. Overtime requirements and pay.
c. Discipline and grievance procedures for lateness and other hours issues.
d. Where deductions are made for lateness what is the amount.
e. Special terms and conditions for young workers (under 18 years)/pregnant
women/nursing mothers.
f. Re-work procedures.
g. Shift schedules.
h. New recruits and training hours.
i. Method of recording hours worked.
- Workers standard work hours must not exceed 48 hours per week.
- Rest day and holiday entitlement.
- OT premiums which do not meet the law is considered NC
- 10% minimum sampling plan for reviewing hours and wages of employees must be
used by the SMETA auditors
- Hours work beyond 60 per week must be allowed by law, allowed by collective
agreement, with safeguards to protect health and safety, with valid exceptional
circumstances as reason
- Provide reason why working beyond 60 hours per week is necessary than employing
more workers
- Review of records of hours and wages require full 12 months of data
- Breaks, holidays and rest days must be in line with the law
- Record of the lowest and highest number of hours worked will be obtained
- Voluntary OT is encouraged
- Auditors will examine operation issues attributed to excessive working hours

circumstances as reason
- Provide reason why working beyond 60 hours per week is necessary than employing
more workers
- Review of records of hours and wages require full 12 months of data
- Breaks, holidays and rest days must be in line with the law
- Record of the lowest and highest number of hours worked will be obtained
- Voluntary OT is encouraged
- Auditors will examine operation issues attributed to excessive working hours

MEASUREMENT CRITERIA
- Policies and procedure in place to ensure workers are treated equally in all matters of
employment (e.g. recruitment, compensation, training, promotion, retirement)
- Language on job postings
- Policy on health checks prior to employment (e.g. pregnancy and HIV) to ensure they
don't discriminate
- Contracts must be free from discrimination (e.g. not to have children for a period)
- Auditors will check termination policies and procedures (e.g. worker's reason for
leaving, exit interviews, disciplinary and notice letters)
- Payroll records must ensure fair payments, benefits are given, no unlawful
discrimination
- Procedure on how workers can repport discrimination (e.g. suggestion box,
anonymous phone line, protection of identity)
- Prevention of repercussions against reporters (e.g. written non-retaliation
commitment)
- Auditor will check breakdown of workers by ethnic, gender and position
- All benefits are applied equally to all groups
- Workers have rights to observe religious practices (e.g. prayers, holidays)

MEASUREMENT CRITERIA
- Proportion of workers that are permanent, part time, fixed term contract, temporary
- Social security benefits are provided to all types of workers
- Auditors will check whether workers being employed on a semi-permanent basis to
avoid legal obligations/benefits
- Ensure OT hours are being paid in busy periods
- Agency workers are paid for downtime
- Pay and conditions of agency workers meets legal req'ts
- Contract of workers meet legal req'ts

- Proportion of workers that are permanent, part time, fixed term contract, temporary
- Social security benefits are provided to all types of workers
- Auditors will check whether workers being employed on a semi-permanent basis to
avoid legal obligations/benefits
- Ensure OT hours are being paid in busy periods
- Agency workers are paid for downtime
- Pay and conditions of agency workers meets legal req'ts
- Contract of workers meet legal req'ts

MEASUREMENT CRITERIA
- Auditor will check knowledge and agreement of the client if SC, H & EP are being
employed
- System to monitor SC, H & EP
- Controls to ensure that workers in SC, H & EP are in good condition
- Evidence of communication of the code of conduct
- Auditors will obtain company profile, location and number of SC, H & EP
MEASUREMENT CRITERIA
Auditors will check on:
- policies and procedures on disciplinary actions, prevention of harassment, security,
grievance and appeal
- communication and understanding of the policies and procedures at all levels of the
organization
- records of disciplinary and grievance activity and reports on actions/outcomes
- contracts of security guards as well as their job description to ascertain if any
likelihood of harassment or extreme discipline (security should be used to keep the
site safe
- awareness on the policies and procedures by union reps
- record if any deductions from wages were made for disciplinary reasons which does
not take workers pay below the minimum

MEASUREMENT CRITERIA
Auditors will check on:
- identification documents of workers to ensure the are entitled to work in the
particular country
- familiarity of the organization with immigration rules and regulations
- whether agencies are compliant with the local LOR
- whether agencies are audited or visited by the organization to ensure control
- contract with agencies
- knowledge of the organization of any fees paid by workers to agencies to secure job
- evidence that workers are paid by the agencies

MEASUREMENT CRITERIA

- Policies or procedures concerning environmental issues and how do these compare

with any requirements of international/national/local laws and regulations
- Awareness on client-specific environmental requirements and has systems in place to
be able to ensure that they meet these
- Procedures on ensuring compliance with applicable LORs
- Auditor will report if there is certificatioon to ISO 14001
- Appointed person with the responsibility for environmental issues
- List of chemicals and applicable LOR
- Auditor will check any inspections from local government bodies, along with details
of any official complaints, legal actions or recommendations.

MEASUREMENT CRITERIA
Auditor will check on:
- the completed SAQ on Environment
- awareness applicable environmental LORs
- awareness on any clients environmental requirements and performance targets
- communication of the environmental policy
- procedures for implementing an EMS
- any internationally recognised certifications present e.g. ISO 14001
- relevant permits in place for all aspects of its environmental impacts
- inspections of government and actions taken
- awareness to applicable LOR of the person responsible for EMS
- awareness of the site on its main environmental impacts and is measuring these
- records of consumption of environmental resources on a continuous basis (possible
list includes energy use, water use and disposal, waste and emissions to air)
- list of chemicals used and the applicable LOR

MEASUREMENT CRITERIA
Auditor will check on:
- completed the SAQ in Business Ethics
- awareness to any local and national regulations covering Business Ethics and is
meeting those requirements
- relevant licenses and permits in place for correct and legal practice of its business
operations
- awareness to clients Business Ethics standards or codes and is measuring its
performance against those, an example would be codes on corporate giving
- understanding of the auditor/Audit Companys policy on Business Ethics ("no bribery
during audits and the "zero tolerance" policy of both the auditor and the site to the
giving or accepting of any bribe, either in remuneration or in kind
- clearly communicated policy, covering Business Ethics
- procedures for implementation and management of Business Ethics performance
- whether policy has specific reference to such topics as e.g. bribery issues (excessive
gifts and entertainment), conflict of interest, charitable donations, facilitation
payments, political contributions
- any internationally recognised certifications present
- communication of policies on Business Ethics issues, especially to those workers in
high risk departments, such as purchasing or logistics
- designated person with responsibility for management of Business
Ethics issues
- communication/training on how to deal with any Business Ethics issues
- any fines/prosecutions for non-compliance to business ethics regulations