Mandating it is a power move. You can give folks the option to come back to the office if they so chose, and let others work from home if they want to.
This implies the company has set itself up to do remote work well. Not every company has, not even through the pandemic. Many are still struggling to get back to the performance they were once at.
It isn’t always a power move, even if HN wants it to be; and yes, I realize that’s an unpopular opinion here.