Perhaps more than most years, 2021 has been filled with an array of business and human rights challenges that were difficult to forecast. Looking forward to 2022, the rapid changes in business and human rights (and ESG more generally) adds a further degree of difficulty to devising a list of the 10 top business and human rights issues for the next calendar year. With that in mind, and in the bold spirit of Human Rights Day, we offer such a list, plus a bonus issue, in no particular order. The list includes some new regulatory obligations, some new rights that have been recognized, some themes from 2021 that will continue into next year, and a few oldies but goodies.

• New Regulatory Obligations: Mandatory Due Diligence

Throughout 2021, the prospect of mandatory corporate human rights due diligence laws being enacted throughout Europe was a dominant theme. The concept of mandatory diligence is a step beyond human rights transparency laws, like the California Supply Chain Transparency Act, or the UK or Australian Modern Slavery acts. Under mandatory diligence laws, companies must undertake affirmative assessments to identify their risks, institute measures to mitigate any negative impacts, assess the effectiveness of their measures, and publicly report on their approaches.

In 2021, two European countries, Germany and Norway, joined France in enacting domestic laws mandating human rights due diligence. Several other countries, including the Netherlands, Switzerland and Finland, seem poised to enact their own laws. While the laws have a similar goal they differ in scope breadth, thus creating a certain fragmentation. As France and Germany have been ranked as the first and third most influential in the European Parliament, we can expect that shortly before 2021 draws to a close the EU Commission will issue the long-awaited draft directive encompassing mandatory human rights and environmental due diligence, and it will include companies, their subsidiaries and their value chains (upstream and downstream). That leaves to 2022 the rich debate regarding the scope of the directive, its groundbreaking impacts and its worldwide repercussions.

• Who Is a Worker

One of the most profound shifts in the business and human rights landscape involves determining who a "worker" is. Historically, employers generally have not provided contract workers or independent contractors with the same benefits as full-time workers. These include Social Security, health and vacation benefits, and minimum wages—which have been closely tied to human rights. This has resulted in profound cost savings and often reduced liabilities for companies.