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