Work in tech, we were badged as essential workers during lockdown and we rostered the team in such a way that we all worked from home most of the time but for various reasons, we all (including management) came on site as well, including anti-social hours. Since lockdown, our policy is now that WFH is the initial approach for all roles but if you sign up for or are hired for a role that requires you to come onto a site, meet a client etc, then you do so because that is your role and your job description.
I see people on here referring to cushy numbers around working from home and there is an assumption that it is a bit of a doss. It's not. I work more hours now then when I was in the office but I am spending 15 hrs a week less in the car so it is a fair trade off if I give some of that time up.
Real key to working from home is to have a clear policy for all staff and management need to change their tune. We had to move from a more traditional leadership and management model to an outcomes based model and it makes no difference to me now if someone wants to work 9-5 or 7-3 as long as the client is happy and the job is done. If you don't change your management ethos, WFH will fail for a company. If you are ineffective in an office, it is actually easier to hide in plain sight then to do so remotely. For us, we axed around 15% of people when we moved to WFH as it became very apparent very quickly that they were not adding value. And yes, I accept that was a failing of our old management style.
WFH is not a panacea, it creates it's own issues and TBH, a hybrid model is probably best but if leadership do it right and lead by example, it works and works really well.