It's about holding value for them. Small/medium businesses paying rent in perpetuity to the corporate owners of business complexes. Yes, they'd rather others suffer and the planet burn if it means their capital investment is reaping dividends.

That's why we're on the brink, it's not like man made climate change hasn't been known for half a century. Our owners only care about their capital scores. They destroyed our republic and captured our government that was supposed to regulate/check them for us to increase their capital scores. They're destroying the climate and hobbling the species for generations to increase their capital scores.

Why does everyone act surprised when our owner class acts like sociopaths? Thats why they're in our owner class to begin with. Welcome to America, where practiced sociopathy gets you a corner office, and practiced prosocial vocations and empathy gets you a cardboard box on the sidewalk.

https://www.cnbc.com/2021/10/18/the-wealthiest-10percent-of-americans-own-a-record-89percent-of-all-us-stocks.html

Your employer isn't earning money by having you in the office. But they are losing money on the lease or mortgage for the property if you're not in the office.

Corporate real estate is over represented in investments, so the loss is through the stock market, not the company directly

Edit: I actually don’t know if that’s true, but it’s the theory

No, but it makes the cities where those buildings reside a boatload of tax revenue. I wouldn't be surprised to find out that a lot of the "return to office" propaganda was coming from local governments freaking out about the abrupt downturn in tax income from commuters.