This research paper focuses on variations in the adoption of the practice of double materiality assessment (DMA) in various industries after the establishment of the Corporate Sustainability Reporting Directive (CSRD) and European Sustainability Reporting Standards (ESRS). This study explores how firms can implement the concept of double materiality to their own industry and areas, through the extensive study of 58 organizations that operate in different industries and geographical locations. The results indicate that there are clear differences in the implementation strategies, where financial services, manufacturing, and utilities industries indicate preference to different methodology and approach to stakeholder engagement. It reveals that not many companies completely implemented the concept of double materiality, and most of the implementations will happen in 2021, mostly in European companies. The study is useful in the research on how the characteristics of an industry impact the adoption and implementation of a double materiality assessment and offers useful insights to practitioners, regulators, and researchers working in the sustainability reporting field. Keywords: Double materiality, sustainability reporting, CSRD, ESRS, industry differences, stakeholder engagement, impact materiality, financial materiality.