Large companies will take out insurance on their executives. It's commonly known as BOLI or COLI and its used as a tax evasion tactic.
What's more, they can “sell” these policies in complicated structured products to get income on the cash value of the amounts, using third parties. They will say that its a great asset on the balance sheet and helps everyone.
The truth they won't admit is that these executives are essentially a huge liability and hogging much of the benefit investment that lower trench employees need to grow and survive.
Investment on longer term assets (low level employees) is being ignored for the sake of a pretty balance sheet and short-term risk mitigation on their liability (CEO)
Mid to low level employees are an asset.
So don't think that your comfort and work from home benefits are somehow privileges or even compensation. They are an investment because you are an ASSET. Any company that doesn't realize that will be left behind very soon and lose out taking their labor force into the next generation in full health.