In the context in which the authorities implemented or recommended physical distancing measures given the context generated by the COVID-19 pandemic, the teleworking approach was encouraged. Moreover, teleworking was the only solution for some companies to continue their business. Under these circumstances, it was a real challenge for both employees and employers to adapt quickly and successfully to the new context. Similarly, the authorities had an important role to play. This study aims at examining the relationship between the telework adoption in response to the COVID-19 pandemic and two independent factors to the internal organisation of businesses: the existence of a specific legislative framework on telework adopted by authorities, and teleworkability at macroeconomic level, considering that some economic sectors are more flexible than others in terms of their response. For this analysis, an econometric model of multifactorial linear regression is used, including quantitative and qualitative variables for 26 Member States of the European Union (except Sweden) for 2020. The results show that there is a positive relationship between the teleworking in 2020 and the share of the employment in the teleworkable sectors on the one hand, and the level of adoption of teleworking in the pre-pandemic period on the other hand.

DOI: https://doi.org/10.3846/bm.2023.1027