When it comes to work from home vs. go back to the office, the question for leadership is, "Is it working now?"
For some, you have to work at a specific location. This is what it is.
If work from home works, you have an opportunity to hire some great people that less flexible employers are going to shed. You also can start reducing the costs - offices are very expensive compared to a reasonable work from home allowance.
If it's not working, then it's time to go back to the office and hope you can out compete your competitors. Your competition will be hiring away anyone not happy with the office environment, who wants to move or hates their commute. Your competitors will have lower costs because as they eliminate a huge chunk of office costs, you'll be making rent and utility payments. This is a Pareto level advantage.
For some, you have to work at a specific location. This is what it is.
If work from home works, you have an opportunity to hire some great people that less flexible employers are going to shed. You also can start reducing the costs - offices are very expensive compared to a reasonable work from home allowance.
If it's not working, then it's time to go back to the office and hope you can out compete your competitors. Your competition will be hiring away anyone not happy with the office environment, who wants to move or hates their commute. Your competitors will have lower costs because as they eliminate a huge chunk of office costs, you'll be making rent and utility payments. This is a Pareto level advantage.