摘要:Remote work has been of interest to managers since the implementation of new information and communication technologies (ICTs). During the initial period, it was treated as an employee’s privilege or even a luxury and as such it was not a popular practice. The COVID-19 pandemic and the intervening period have changed attitudes toward remote work, as it became a necessity for many organisations. However, in connection with its use, many new, previously unknown problems have arisen, such as: the organisation of remote work, the supervision and monitoring of work performance, and employee support. The present research was conducted using a standardised questionnaire computer-assisted telephone interview (CATI) method in May–June 2021 on a population of 248 enterprises, divided into micro, small, medium-sized and large entities. The research data were collected during the COVID-19 pandemic which, on the one hand, provided an exceptional opportunity to fill in the theoretical gaps that were existing in this field; however, on the other hand, it could be burdened with certain flaws due to the context of the pandemic. An enterprise’s attitude to remote work has a positive influence on the efficiency of the remote work, the control of the remote work and the remote work support, with the strongest impact exerted on the last of the factors mentioned. A better attitude to remote work influences, to the largest degree, an enterprise’s support for performing work from remote locations outside of corporate offices. Among the enterprises that were surveyed, the following were most frequently indicated as elements of such support: additional office equipment provided to an employee, remote work training, and the installation of additional computer programs. Financial support was declared by about 11% of the enterprises and it usually took the form of a remote work allowance or funds to cover the costs of purchasing equipment or paying for the Internet.