Finance bosses are offering more incentives, including free meals, ping pong and "contemplative spaces" as they battle to get staff back to the office, while concerns about the cost and value of commuting to work weigh on attendance worldwide.

Hybrid working policies were introduced across the industry during the COVID-19 pandemic, but data and interviews with finance sector executives showed attendances falling short of expectations globally.

And with expenses like fuel and food rising rapidly, workers accustomed to pocketing commuting costs have further reason to want to stay away, handing employers a challenge to increase the appeal of office working.