Internet sharing is one of those items I use frequently, but in an education or corporate space you really need to be careful about your users use of this feature. Essentially by leaving this feature enabled your network "Could" come to a halt as your users enable this feature to by pass your network security.
From Apple's documentation:
WARNING: If your Internet connection and your local network use the same port (Ethernet, for example), investigate possible side effects before you turn on Internet sharing. In some cases, sharing your Internet connection disrupts the network. If you use a cable modem, for example, you might unintentionally affect the network settings of other ISP customers, and your ISP might terminate your service.
Please be aware Internet Sharing creates a NAT network on the Mac and creates a DHCP server, if your wifi is shared to ethernet then the user may have enabled a new DHCP server on your corporate wired network. To this end here we have a Configuration profile that can be uploaded to Jamf PRO or your MDM to disable this feature on your client devices.
Domain Name: com.apple.MCX
<?xml version="1.0" encoding="UTF-8"?>
<!DOCTYPE plist PUBLIC "-//Apple//DTD PLIST 1.0//EN" "http://www.apple.com/DTDs/PropertyList-1.0.dtd">