People aren't going to like this take, but it's fairly simple from security point of view given that many companies have to adhere to security standards around "physical security", such as ISO 27001 and SOC 2.

You either go back in to the office, where companies can ensure the security of their networks and environments, or you don't have a job. I don't agree with this, but in terms of security, when people are working from home there are standards that we simply cannot meet, which could potentially cost a small business large contracts.

Scoping is important and these issues will have to be figured out now in the post-pandemic world.