This thesis examines the decarbonization strategies implemented by nearly 200 Italian companies that published a Non-Financial Declaration (DNF) in 2022, with the aim of identifying the initiatives adopted to reduce greenhouse gas emissions and understanding how structural variables (sector, company size, and revenue) influence these choices. The study is situated within the broader context of sustainability and ESG principles, analyzing how both European and Italian regulatory frameworks—such as the Corporate Sustainability Reporting Directive (CSRD) and the National Recovery and Resilience Plan (PNRR)—have shaped companies’ transition toward lower environmental impact. The research begins by contextualizing decarbonization, outlining the historical shift from high-carbon fossil fuels to lower-carbon energy sources, and emphasizing the critical role of the industrial sector in global emissions.