I haven’t read all 63 pages, but I’m surprised that the abstract doesn’t mention: All the $$$ that businesses get to save by eliminating or reducing office real estate, including $$$ saved by pushing some of those costs onto employees.
What costs? Even people who work from an office still usually have a home study or office for doing their bills or whatever. Do you mean electricity costs to run your laptop? What does that add up to?
* Heating and cooling
* Buying furniture and furnishings that are missing, or to replace worn out or unsuitable for full time work e.g. lights, computer chairs, headphones, monitors
* General office consumables, e.g. coffee, milk, pens, paper
The Australian Tax Office reckons (for tax purposes) this costs around 80 cents (AUD) per hour, or AU$1,500 per year.
Also, most people don't have a separate study or spare room they can use as a home office [1].
[1] https://news.stanford.edu/2020/06/29/snapshot-new-working-ho...