I haven't figured this out.

Ideally we should should hold employees to the work they produce but I still cringe a little when someone calls into a meeting because they had to run an errand. I want management to believe wfh isn't being abused. It's exclusively about the optics. The lack of interruptions is a net positive.

If we miss a deadline, it makes it easy for management to start blaming people not being at their desk. We shouldn't be giving them ammo

Depends on the age of the child. A 10 year old is old enough to be at the house without direct supervision but not be left alone. They would need to go to a daycare if someone were in an office.

It's about flexibility.

I can get up early and work an hour, then get the kids ready for school, then work five hours, then take them to my sister's place after school, then work two hours, then have dinner and read them stories before bed, then work another hour.

Can't do that from an office with an hour commute each way.