b'BACK TO NAVIGATIONconsider, however the financial and environmental costs that result from the explosion of working from home and which are generally borne by the employee. It is reasonable to expect that the greater use of personal homes and equipment will mean higher electricity, gas and water bills for employees. Investment in office equipment will also be required in many places.Firms should not only consider how they can support employees financially with allowances and fit-outs but how the environmental impacts from their home offices can be measured and mitigated.What next Normally a commitment to such a significant change in work processes would include a carefully considered planning and risk management process. But these are not normal times and so some of these processes will have been rushed or skipped altogether. While firms were not in control of the rate and extent of their COVID office closures, they have much greater control of how they reset new styles of working in the medium to long term. These considerations should be deliberate and informed by the experiences of COVID as well as a prediction of how business and employees will change in a post COVID world. To do this firms will have to Develop, understand, and communicate the business caseConfirm and register support of senior leadershipConduct staff consultation and build employee ownershipDevelop and/or adapt employee policies, guidelines and codes of conduct Plan with HR, IT, Real Estate, Finance, Sustainability, Marketing, and other functional areasEstablish key objectives, success metrics and baselines Complete pilot programs to trial new approachesConduct a risk assessments and mitigation plans for home office health risks Prepare managers and employee with appropriate training Develop and resource employee support programs including ICT help, HR support, home office support, personal wellbeing, work planning etcConsider resource use in home offices (including measurement and allowances).17'