Yeah, you absolutely have to set up for WFH. Which is no different than working from office. We just take that effort for granted.
Another issue is, that lot of the office work cost is not paid by companies. (At least not directly) For example the commute to work can easily be 10% of overall time spent from leaving your house until returning back home from work. But both the commute cost and time spent is paid by employee. So obviously companies are reluctant invest into WFH, because that does generate some expenses.