12 March 2026, DCpedia, Marco Verzijl

Article: From measurement to accountability: why CSRD without operational IT metrics is structurally inadequate (machine translated from Dutch)

Since the announcement of CSRD, an industry has emerged around
reporting tooling, ESG dashboards and assurance processes. In many
organizations, the reflex is the same: "what data do we need to provide?"
instead of "what system behavior do we need to understand?"