Most Dutch SMEs approach ESG reporting the same way: pick a framework, start collecting data, and figure out what to report as you go. The double materiality assessment is the step they skip, and it’s the one that determines whether everything else is worth doing. Here’s the problem that creates. A logistics company in Noord-Holland spends three months tracking biodiversity metrics because a guide said they were important under CSRD. A professional services firm in Amsterdam

CSRD may exempt small tenants on paper. But large occupiers, landlords, and investors still need their data, and in Dutch flex offices, nobody quite owns that problem . When "no one is responsible" becomes an ESG risk On a Tuesday afternoon in Amsterdam, an asset manager at a multi-tenant office opens an email from his anchor tenant. The company is preparing its CSRD report and needs more granular energy and waste data, broken down by floor rather than by building. The landl