Microsoft’s Active Directory has a feature that allows delegating permissions to certain users or groups to carry out very granular tasks, such as password resets. With employees working remotely, IT helpdesk technicians supporting account unlock and password changes no longer have a face-to-face interaction with employees working “inside” the on-premises environment. Cyberattacks against businesses are increasingly using identity attacks to compromise environments. If valid credentials are compromised, this is often the easiest means to attack and compromise business-critical data and systems.
Source: https://thehackernews.com/2021/01/using-manager-attribute-in-active.html