You have a separate room at home and that's where you switch to work mode. Some people don't even need that, just an environment free of interruptions. No need to overthink it, both home and office are a "physical location"
Ironic to see this comment in a discussion about carbon footprints of remote work. Separate rooms do not come from free - they also have a high carbon cost in terms of bigger house, more heating/cooling, most likely suburban setting which has its own carbon costs etc.