There are so many issues at play. However managers is a very narrow and should be expressed as Management. This goes all the way to the top and involves comprom

There are so many issues at play. However managers is a very narrow and should be expressed as Management. This goes all the way to the top and involves compromises as even a CEO/President is not going to be absolute in authority to declare one way or another. You don't get to that level without compromise. The fear many have is they already know they have problem people and that the option to work from home will not fix this problem and instead possibly make it worse. This means the lack of action on management's part beforehand is going to brought to the forefront, unless of course they want to continue to kick the can down the road and ignore people they should have dealt with already. Plus my favorite, for those renting space it comes down to how prestigious the address is. Quite a few in management derive a lot of status from where they work. Then throw in the companies that own their sites, that investment is hard to part with and many have dolled up their interiors to impress both visitors but also employees. Then comes the majority of people who have jobs which will never work from home. It would be interesting to run the numbers to see how many jobs in a country could even be done remotely.