This thesis analyses the path towards Net Zero and the implications this entails for businesses, with particular reference to the case of a leading Italian multi-utility, hereinafter referred to as Alpha Group. The transition to climate neutrality is part of a regulatory framework that is continuously evolving, starting from the 2015 Paris Agreement, passing through the 2019 Green Deal and leading to the most recent legislative initiatives, such as the Corporate Sustainability Reporting Directive (CSRD) and the European Sustainability Reporting Standards (ESRS). Those measures, even if aimed at guaranteeing major transparency and responsibility, place significant burdens on companies, which must allocate increasing resources to collecting and managing sustainability data.