A tool for rating, monitoring and developing suppliers is the sustainability audit. The majority of the Sustainability audits are conducted via third-party audit firms, Elevate and Intertek. Scania has also an internal audit capacity to conduct sustainability audits.

The selection of suppliers to be audited is generally based on the supplier’s SAQ result, country risk, spend and if the information was received from whistle-blowers. The audit results are presented in a comprehensive report and if necessary, the results are discussed with the supplier and a Corrective Action Plan (CAP) is developed. In the CAP the supplier always needs to address the root cause, corrective action and preventive action on the nonconformities that was found during the audit.

A sustainability audit is usually conducted during 1-4 workdays. A short overview of the audit agenda is stated below;

• Opening meeting (Top management)

• Presentation of the company

• Interview with top management

• Plant tour

• Interviews with employees (confidential interviews with blue-collar workers)

• Documentation check (salaries, contracts, working hours, employee handbook, sustainability policies and certificates etc.)

• Closing meeting