SMETA refers to Sedex Members Ethical Trade Audit. Globalgroupis a SMETA audit firm and also the member of SEDEX AAC (Affiliate Audit Companies). An Affiliate Audit Company (AAC) is an audit company that can conduct SMETA and other social audits for Sedex members. Globalgroup SMETA audit reports are accepted by lots of buyers from USA and Europe, such as Wal-Mart etc.