While COVID-19 continues to be a disruptive force for the office sector and its tenants, the perceived value of the office as a key ingredient of business success remains strong. That is one of the major takeaways of the BOMA International COVID-19 Commercial Real Estate Impact Study, a groundbreaking study of more than 3,000 U.S. commercial office space decision-makers commissioned by BOMA International, underwritten by global real estate software company Yardi and developed by Brightline Strategies, a leading real estate research and advisory services firm. The study provides a clear indication of the pandemic’s broader transformational effects on commercial real estate and how tenant attitudes toward the in-person work environment have shifted.