Santos, Shell, Woodside, Super Retail Group, AACo are all large companies with massive back office operations which aren’t listed.

The fact they may have many more non-office workers doesn’t mean they don’t have large offices

Back office operations != retail

No, but if you read the original article, it describes the policies by companies. Obviously a company has many different type of roles, however when you describe office workers, comparatively there are a significant proportion who work for organizations in industries that are not represented. Retail companies have huge office staff to organize new products, marketing, purchasing, logistics and finance. Should they not count because the company also runs a supermarket or boutique?

I was simply saying that the figures may be overrepresented. The original title when I posted heavily focused on the 7.2% of companies who say they will force 100% in office. That number seems very low to me and looking through the data I noticed that the sample doesn't represent many of the largest employers in the country. The new title rectifies that.