「制度はあっても男性が育休を取りにくい雰囲気」が会社にあれば、絵に描いた餅になってしまいます。

If a company has a system in place, but there is an atmosphere that makes it difficult for men to take maternity leave, it will become a blight on the company’s reputation.

引用元(reference)：https://news.yahoo.co.jp/articles/49f24d22d949c99f5a974d903138d00ae912b0b7

意味：《餅の絵は、どんなに巧みに描いてあっても食べられないところから》何の役にも立たないもの。また、実効性がなければ何の値打ちもない規則。

Meaning: A picture of a rice cake, no matter how skillfully it is drawn, is of no use whatsoever 《from the fact that it cannot be eaten》. Also, a rule that has no value if it is not effective.