Read Receipts feature in Teams can be disabled at the tenant level by a Global Admin or a Teams Admin. To disable that feature, an Admin only needs to browse the Teams Admin Center, click on “Messaging Policies” and then on the policy to be modified:
In the policy being edited, the Admin only needs to locate “Read Receipts” setting and choose the configuration to be applied globally in the tenant. As you can see, default value for Read Receipts is “User controlled”, but the Admin can choose between two additional options: “Turned off for everyone” or “Turned on for everyone”.