We had the pleasure to welcome Oldenburgische Landesbank AG for a guest lecture in our module „Accounting for Sustainability”. Lukas Lindemann, Senior Specialist Sustainability, and Thomas Maeder, Head of Guidelines and Procedures Credit, provided fascinating insights into the growing importance of ESG requirements for banks. The focus was on current regulatory developments, ESG risk management, and the practical integration of sustainability aspects into lending processes and bank management. This gave the students a practical understanding of how sustainability regulations are implemented in the banking sector and what challenges arise, particularly with regard to data availability, scoring approaches, and credit decisions.