Bosses want to work from home more than employees do, says new survey—but they're still pushing Return To Office requirements

I'm a boss. My criteria for evaluating whether an employee continues to be allowed to work remotely full time is:

1. Can their job be done remotely?
2. Is the job getting done remotely?

If the answer to both is "yes", then I'm happy to let them work just about anywhere they'd like.