The existence of poverty is a challenge for both the economy as well as for politics. Poverty reporting provides the basis for the fight against poverty. The lack of guidelines and insufficient recommendations for generating such reports give reason for the differences in the reports and serve as a starting point for this thesis. The first part of this master thesis sets the focus on the state of the art of poverty reporting through the use of scientific literature. For this purpose, a systematic and non-systematic literature review is conducted. The results reveal a variety of topics, the detailed examination of which are omitted in the literature. The insufficient discussion of report content becomes apparent, justifying the need for a detailed investigation of poverty reports. The second part of the thesis analyzes the descriptive characteristics as well as the content of poverty reports in Germany. A document analysis in combination with a qualitative content analysis is being used to examine existing poverty reports at a federal, state and municipal level and to gain a well-structured overview as well as additional further insights. In addition to the descriptive characteristics of the regional extent and frequency of the reports, the commissioning authorities and data sources, the results also show relevant focal points of the reports, high-risk groups, levels to be addressed, anti-poverty projects as well as their responsibilities. Since the local authorities are the political level closest to the public, the municipalities can effectively react to poverty through poverty reporting. Therefore, recommendations for poverty reporting are most relevant on a municipal level. To conclude, based on the state of the art of the literature and the reporting analysis, recommendations for generating poverty reports on a municipal level are derived.