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It's hard to see it from the employer's perspective, so I tried to find some of their arguments detailing what challenges they're facing: https://sloanreview.mit.edu/article/sustaining-employee-networks-in-the-virtual-workplace/
The major concerns seem to be networking effects and an environment with less distractions.
These arguments have merit looking at them myopically, but the reality is that most of the jobs where this even becomes an argument are Bullshitjobs. Or at the very least are so unimportant for anything but the share-holder's bottom line that one might as well do them half-assed remotely.