Dwarkesh Consultancy SEDEX SMETA 2 Pillar vs 4 Pillar Checklist 1. Confirm which scope the buyer requires. 2. Separate labour, health and safety, environment, and business ethics owners. 3. Map each topic to evidence and responsible departments. 4. Review open gaps before finalizing the audit plan. 5. Prepare the audit-day retrieval flow and owner brief.