As a rule, I do not (ever) allow a "read receipt" to be sent to a sender. For one thing, it's none of their business when (or even IF) I choose to read their message.
Besides this, there are also boundaries issues to consider. As an example, if you're an insomniac who reads messages at 3am, the absolute LAST thing you want is to set the expectation that you're reading email and ready to respond at 3am, especially if your insomnia is intermittent or, as it does for some sufferers, simply goes away. But let a few read-receipts leak out, and the next thing you know people will EXPECT you to read their emails sent after midnight.
Because once the expectation exists in the minds of your superiors, you're stuck with either reading email at 3am or eventually getting chewed out for "I expected you to be checking email," when you "miss" a 3am missive from your boss about some mundane subject. Because you were, you know, asleep. Good luck ever changing that without leaving the company or utterly torpedoing your upward mobility in that company by complaining about it.
For another, frequent users of "read-receipts" are often under the (mistaken) notion that email delivery is guaranteed. In fact, unless your company controls the mail-server you're sending to, nobody (anywhere) is required to accept your incoming email. This is especially hard to pound into the heads of marketing types: Just because you send a message to Yahoo that the account owner asked for doesn't mean Yahoo has to deliver it. It also doesn't mean anybody out there is going to read it. ...Or even receive it in the first place.
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