The transformation of the energy market towards a decarbonized economy as well as the increased dynamization of the corporate environment in combination with easier accessible information on company-internal processes as a result of digitalization require a holistic view of a firm’s resources. This paper presents the approach of Integrated Resource Management (IRM) as an instrument of strategic corporate alignment using the practical example of carbon neutrality. After a review of the development of the concept of resources in context of corporate management systems, a potential matrix is applied to structure substitution alternatives for gas supply. In addition, the subprocesses of bundling and leveraging a firm’s resources are described in the context of gaining a competitive advantage as a result of an Integrated Resource Management approach.