This study explores the how sustainability reporting communicates strategies adopted by Nordic Oil and Gas Majors (OGM) in transitioning towards net-zero emissions, with a focus on Equinor, Neste Oyj, and Ørsted over the period 2008–2024. Using a qualitative comparative content analysis of sustainability reports, the research examines how these companies communicate their approaches to decarbonisation through greenhouse gas (GHG) reporting, carbon management accounting (CMA), the guiding Global Reporting Initiative (GRI) standards, and sustainability visioning. Based on the frameworks of strategies in response climate change (Bui & De Villiers, 2017) and sustainability visioning (Madsen & Ulhøi, 2021), the analysis identifies distinctive strategies taken during these OGM transition to net-zero. The transitions explored during this study ranged from Ørsted’s full transition to renewable energy, Neste’s innovation in biofuels, to Equinor’s continued reliance on fossil fuels alongside gradual diversification.  Findings highlight that there are four distinct drawbacks leading to the communication of insufficient data found among sustainability reports. Firstly, there is a lack of reporting either in sustainability visioning or Carbon Management Accounting responses to climate change due to the evolving nature sustainability reporting standardisation. Secondly there can be insufficient data reported as an aversion technique by the Oil & Gas Major as they do not wish to address climate change and their role in contributing to this. Thirdly there can be insufficient organisational insights regarding transitions as the energy producer is not engaging or envisioning strategies towards a complete phase out of black energy but is expanding their product mix.  The last drawback can be identified as there is lack of data collection and reporting from the businesses themselves. Other key findings include, that the expansion of product portfolio could be seen as first step towards the transition goals set by the Nordic energy producers explored within the study.  As reporting becames more standardised sustainability visioning tokes precedence and, in most cases, reframes strategic vision. Reporting quality has also increased over time while  net-zero has became a goal  among the energy producers either eminently or futuristically.