Dr. Niehues began his doctorate in 2014 as an external doctoral candidate at the University of Siegen. He holds a Diploma (FH) in Business Information Systems (FOM Essen), a Diploma (DH) in Business Administration (Duale Hochschule Baden Württemberg), a Bachelor of Arts in International Management (Hogeschool Zealand, NL) and Business Administration (Open University of London, UK). Dr. Niehues began his career at Deutsche Post DHL after graduating from high school with a dual Bachelor's degree. After several positions in finance, Dr. Niehues was part of the group-wide carbon accounting program. Since 2008, Dr. Niehues has focused on various topics in the field of carbon accounting. His research interests lie in quantifying the regulatory risk of carbon emissions in transportation, carbon accounting and auditing, integrated reporting and anything related to the business case for CSR.