Make it quite clear what benefits the business stands to reap from a flexible working policy, otherwise it could simply be seen as just another benefit
Making a case for flexible working solely on “soft issues” may lose you the support of senior managers. Your case has to be grounded in business facts.

Study the trends, opportunities or threats facing your organisation. Do they require particular capabilities? How much will a failure to provide flexible working cost the business? What impact will it have on customer satisfaction and staff engagement? Lastly, how will it affect profit?