Lowe's（劳氏）与The Home Depot（THD，家得宝）统一后的社会责任审核标准为“RESA"，全称为Retail Ethical Sourcing Assessment，即零售商道德采购评估。RESA新标准已于2017年3月1日正式生效。
RESA新标分为14个审核大类，共126个审核点，每个审核点均对应着不同的风险等级，如下：
· Denial ：拒绝（高风险）
· RACA：Re-Audit Required (Cond Accept)，需跟进-有条件接受（中等风险）
· CA: Conditional Acceptance, 有条件接受（低风险）
· INFO: Info Only，仅作信息参考
以下为具体组成架构：
# | 审核项目 | 审核总数量 | 拒绝 | RACA需跟进，有条件接受 | CA有条件接受 | 仅信息 |
1 | 法律法规 | 7 | 0 | 0 | 6 | 1 |
2 | 童工 | 6 | 2 | 1 | 2 | 1 |
3 | 强迫劳工 | 13 | 4 | 5 | 3 | 1 |
4 | 骚扰辱骂 | 9 | 1 | 2 | 4 | 1 |
5 | 报酬 | 10 | 0 | 6 | 3 | 1 |
6 | 工时 | 8 | 0 | 7 | 0 | 1 |
7 | 歧视 | 8 | 0 | 6 | 1 | 1 |
8 | 结社自由 | 5 | 0 | 3 | 1 | 1 |
9 | 健康安全 | 36 | 1 | 23 | 11 | 1 |
10 | 环境 | 8 | 1 | 2 | 5 | 0 |
11 | 外包 | 2 | 0 | 0 | 1 | 1 |
12 | 沟通 | 7 | 0 | 0 | 6 | 1 |
13 | 商业道德 | 4 | 3 | 0 | 0 | 1 |
14 | 符合性监控 | 3 | 0 | 0 | 2 | 1 |
合计 | 126 | 12 | 56 | 45 | 13 |
高风险（Denial）违规：
2.04：All employees at the facility are at least 15 years old; or 14 where the local law allows such exception consistent with International Labor Organization guidelines; or the age for completing compulsory education; or the minimum age established by law in the country of manufacture.(所有的员工都是至少15岁;或当地规定的法定年龄)
2.05 The facility is in compliance with local laws and regulations concerning protection of juvenile/young workers.（未成年工保护应遵守当地法律法规规定）
3.02 The facility did not have any evidence of hiring the following forms of force labor: Debt-bondage, indentured, slave labor or prison labor. （不得聘用以下形式的强迫劳动:欠债,契约奴工或监狱劳动）
3.05 The facility/outside labor agency does not keep original personnel documents such as birth certificates or passports.（不得提供身份信息证明的）
3.10 Workers are allowed to leave during work hours under reasonable circumstances (ex: for personal or health emergencies).在合理的情况下(例:个人或卫生突发事件)，可以在工作时间内离开
3.11 Workers are not penalized for failing to achieve production quotas (including verbal abuse, involuntary overtime without proper compensation etc.)?（未能实现产量配额不得处罚(包括辱骂,自愿加班没有适当补偿等)?
4.03 There is no evidence of verbal/physical/sexual harassment and abuse occurring in the facility. (e.g. observed at time of audit or reported by workers during interviews)（性骚扰和虐待发生）
9.34 There are no "Life-Threatening" Health and Safety hazards that need to be brought to the retailers attention immediately.（重大健康和安全隐患）
10.07 There are no environmental incidents that need to be brought to the retailers attention immediately.（重大环境事件）
13.01 Auditors are granted full access to the facility, personnel, training and payroll records necessary to complete the assessment.（公开资料）
13.02 The facility has taken appropriate steps to prevent falsified records and documentation with respect to payroll registers, sales and accounting records.（伪造记录和文档）
13.03 There is no indication in the facility that workers might go on strike（工人罢工事件）
