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.