United, Delta, American, and Southwest are working on their SMS program. When Edition 8 of the IOSA Standards Manual is published in September there will be questions regarding the company's SMS program. Although IOSA is not regulatory many of the countries we fly over or into require the company to be on the iOSA registry.
SMS is based on risk analysis and every department Maintenance, Ramp Engineering, Weight and Balance, Cargo Loading, etc will also be required to have their own risk analysis process. The SAS program that the FAA uses to evaluate and airline also has questions regarding SMS as well as QA for that matter.
If you want to know more about SMS I can get you a copy of CFR Part 5.