'Conor is also the rare personality who has become bigger than his sport.'
Neymar, 25, was nominated by 2004 Top 100 member David Beckham. Explaining why the Brazilian footballer deserves his place on the list Beckham refers to Neymar's progression from exciting youngster to a man carrying the hopes of a nation.
It is obviously a pressure the former England captain knows well. Beckham highlights the home Olympic gold medal win, where Neymar led a team of young players to the title, and also the recent comeback over Paris Saint-Germain the Champions League.
'I suspect the recent Champions League game against Paris Saint-Germain, when Neymar helped his team to an unforgettable 6-1 win, will be remembered as the moment he stepped up to take on the mantle of best player in the world,' writes Beckham of Neymar.
'Lionel Messi and Cristiano Ronaldo have a new rival to that claim-and Neymar is ready to make his move.'
The other sportspeople on the list are from the American sporting landscape.
They have either achieved remarkable feats such as Tom Brady and LeBron James, who both orchestrated epic comebacks to win their sports' biggest prize, or like Simone Biles dominated a particular discipline.
Biles won four Olympic gymnastic golds in Rio, as well as bronze and became a literal golden girl in her home country.
The final sportsman on the list is former San Francisco 49ers quarterback Colin Kaepernick.
Very few would argue Kaepernick's sporting achievement over the last 12 months deserves recognition but his work as a champion for civil liberties certainly does.
Kaepernick created global headlines with his refusal to stand for the American national anthem and for speaking out against inequality in the American social-justice system.
Despite his talent, he is currently unemployed after leaving the 49ers with rumours of notoriously conservative NFL owners unwilling to give him a contract.