As some business leaders accept hybrid work as a permanent reality, others are backtracking on earlier pledges to let employees work from home.

Many company executives now regret their initial return-to-office plans, as 80% say they would have approached it differently if they understood employee preferences. While some firms are requiring more in-office time, citing collaboration needs, others are scaling back requirements due to retention issues. Successful companies like EY are listening to employees, addressing concerns over childcare and commuting, and seeing office attendance rise as a result. However, full office occupancy remains below pre-pandemic levels as hybrid work grows in popularity. It will take time for companies to settle on arrangements that satisfy both employees and management.

Using the unused office will not “recoup” any costs, the money’s gone. You’re just paying for heat lights and AC in addition to increasing employee turnover, especially on the ones with easily markettable skills - often those you would most struggle to replace

Not an accountant, but maybe they have expense them differently or across a different time frame depending on utilization.

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