Nice reply. It isn’t necessarily a straightforward measurement as you hint in your post. My first absolutely naïve approach to this would be a ratio of the count of employees who work the majority of their time in office locations to count of employees in the company who work in those locations less than X% of the time, where X must be a number less than or equal to 50. I think it’s pretty universally understood that if you work onsite in a company office for >= 50% of your time you cannot be construed as a remote employee.

Just thinking now I can come up with several flaws to that approach but it might be a nice starting point for some iteration.