It already reduces the cost to employees by removing the transportation cost. They should encourage it because it benefits all those involved including the environment. I don't know why they would make it more difficult.
Really? My employer pays half my transportation cost, which is required by law (at least where I live). Actually, they continue to pay and let me come by bike (which they approve) so I earn money evert month just by going to the office. Oh, now that I'm WFH due to Covid, they just pay me for going from the bed room to the living room.