The surge of the Delta variant of COVID-19 in the US in the second half of 2021 has again delayed many companies’ return-to-office plans. A rapidly shifting regulatory environment — including new action by President Biden that will require all employees at firms of 100+ employees to be either vaccinated or tested weekly — has brought the question of workplace vaccination mandates to the fore. But employee sentiments are far from unanimous. This report offers guidance on the shifting context for vaccination mandates and the risks associated with imposing a mandate — and the more unpredictable risks associated with not imposing one.