ABSTRACT : The article discusses joint ventures as a strategic tool for collaboration between companies, through the analysis of an intersectoral case. The first part is dedicated to the regulatory aspect; the origins, characteristics, advantages and risks relating to the establishment of a joint venture are described. The different types and their formation. Specifically, IFRS 11 is analyzed which in the context of international financial statements deals with regulating the doctrine of joint ventures. Subsequently, the contexts in which the joint ventures operate are analyzed, and then we analyze the sector and the objectives they intend to achieve. It concludes by describing the intersectoral case of Volkswagen and Enel high-power charging stations throughout the European continent. This joint venture promotes and improves environmental sustainability. Emissions are reduced and at the same time economic and social sustainability is achieved. It contributes to the most important objectives relating to climate change set out in the 2030 Agenda, showing that investing in sustainability is also synonymous with economic value.

KEYWORDS – Energy Transition, IFRS11, Joint Venture, Strategic Alliance, , Sustainability.