Table 5.

Challenges and opportunities for Value – HoL.

		M	SD	Challenges (−) and Opportunities (+)
Leaders t(21) = 3.46; p = 0.002	WFH	3.18	1.40	– lower responsibility due to less control and influence “I do not see how my employees work at home and therefore cannot influence it.”
	Office	4.09	0.87	+ higher responsibility “I can implement it much better in the office, perhaps because I feel more responsible.”
Employees t(17) = 3.12; p = 0.006	WFH	3.22	1.48	– increased self-responsibility “I think it is difficult for my supervisor to be responsible for my health during working from home, even if it is important to him. I see more of the responsibility on myself.” - priority of task assignment “In the daily work routine at home, my leader seems to place task assignments above the importance of our health.”
	Office	3.89	1.13	+ higher visibility “I have the feeling that my leader can better demonstrate the value of health in the office.”