Exactly how my office is doing things. All of us are tracked by our phones to ensure commutes and then by IP address pulled from Entra ID and company-wide VPN. They cross reference it with our seat booking system.
We were 100% remote for all employees since March 2019. Managers now encourage us to go out and buy food at the restaurants nearby (some even “jokingly” ask for receipts which some people keep).
It’s more important to hold up the economy than lower emissions and improve morale, employee happiness, and productivity.