Big companies. Multinationals. Megacorporations. My coworkers in other states have no idea if I'm at home or work, and they have no idea where I am. Often enough I'm not sure what cities are involved much less office or home on on the road.

This leads to a BIG social and cultural problem that it's director/vp privilege to have a boss/employee relationship across timezones, how dare those lowly scum cross timezones, next thing you know they'll be using the exec washroom, nobody under $250K/yr gets to work across state lines, etc.

Also there's stealth WFH if everyone is expected to put in some hours while VPN in from home during emergencies, then weekly emergencies become BAU, then people are expected to VPN in when they're sick at home, next thing you know people are staying home and VPN in because they have a dentist appointment in the middle of the day, then people start going home after lunch and VPN in on a regular basis... You will save commute time money WRT rush hour slowdowns but you won't save many car-miles.

Also look for professional, experienced managers. Noob managers will be lucky to achieve and measure trivial baby step metrics like "butt-hours in seats per week", although the pros will get stuff done without making graphs of tardiness infractions and dress code violations. There are numerous other advantages to working for professionals instead of amateur hour.