I believe OSHA lists five separate potential problems with extension cords: Fire hazard, tripping hazard, bypassing GFCI requirements, failure to provide surge protection, and I forget what the fifth one is. ( maybe bypassing short cord requirements for physically hot items like coffee pots?) Anyway different kinds of businesses have different kinds of safety rules for the use of extension cords . The ones for hospitals are insanely complex:
Anyway, some offices get around this just by banning all extension cords altogether.