Niklas Werthschulte

Niklas Werthschulte is a Researcher at the Institute for Management, Accounting & Finance (IMAF) at Leuphana University, Lüneburg, focusing on Business Administration, particularly Accounting, Auditing, and Corporate Governance. He is also a part-time doctoral candidate at Leuphana University, Lüneburg, researching corporate governance and sustainability reporting (CSR decoupling) since 2025.

• Master of Science in Business Administration (Leuphana University, 2021-2023)
• Bachelor of Science in Business Administration (Leuphana University, 2017-2021)

Niklas’s research interests center on Corporate Governance and Sustainability Reporting, with a focus on CSR decoupling, sustainable finance, and managerial accounting. His work bridges academic research with practical applications in auditing and financial management.

In his professional background, Niklas serves as a Research Associate at IMAF (2023–present) and as a Sustainability Reporting Consultant at RSM Ebner Stolz (2023–present). Previous roles include working student positions at Kühne & Nagel, Edeka Digital, and Hanse Merkur, where he engaged in tax transfer pricing, contract management, and GDPR compliance.