To be able to build offices, you must be at the Entrepreneur level. You start as an Apprentice and can move up to other levels once you meet their respective requirements and you explicitly request to move to the next level in your profile page. Once you reach the Entrepreneur Level, you will be able to build offices.
As with residential buildings, you can carry out different researches for your office buildings at your company headquarters, thereby improving your offices' privacy, security, maintenance levels, beauty, pollution and crime resistance; all of which ultimately enable you to charge more rent. Carrying out certain researches also gives you Prestige Points. You can build offices by going to the Office option on the build page.
Among offices useful characteristics is that they provide working space for the population, and are a strong indicator of a city's overall wealth. They can also be a very good source of revenue and profits.