The importance of taking energy efficiency measures for electric utilities has increased since the Energy Efficiency Directive (2012/27/EU) was issued. This thesis focuses on the implementation of the Austrian Energy Efficiency Act and on how its legal obligation has affected electric utilities after the second reporting period. It provides insights in their experiences and adaptations in business models to address energy efficiency. Primary data to answer both research questions were obtained through guided interviews based on Bortz and Döring (2014). The techniques of qualitative content analysis by Mayring (2014) were applied for the evaluation of the experts interviews. In total, six representatives of five electricity utilities, with energy sales of more than 45 GWh during the last year and with more than 249 employees, were interviewed. As a result, familiarity with procedures during the first reporting period allowed a smooth implementation of the second periods reporting requirements. The measures by the household sector were basically the same as reported in the first year. According to the interviewees, the only economically viable and scalable business models are in the heating sector (gas thermal value equipment and heat pump). Overall, the interviewees strongly criticized the bureaucratic expenditure for reporting energy efficiency measures, in particular, as the energy efficiency measures taken at end customers by the energy suppliers do not necessarily lead to a decrease in the overall consumption of energy. In general, the interviewees see no challenges for their companies to report the obligated measures until 2020, but they are concerned about the framework that will be put in place for the years 2020 to 2030.