[I]n June 2011, the UN endorsed the Protect, Respect and Remedy framework that set out 31 Guiding Principles for business and human rights. Now that business has a framework to follow, Mazars has recognised that the mining industry is probably ahead of many other industries in its compliance with the Principles. On the whole, the mining industry has understood that, by looking after local communities there is a more sustainable and more consistent profit stream uninterrupted by workforce issues. Accordingly, Mazars has undertaken its first survey of mining companies to understand their views. The survey has been divided into two key areas: 1. Perception of the impact that the Principles may have on mining companies 2. How the mining industry will approach compliance with the human rights agenda...