Every municipality in Baden-Württemberg must prepare an annual participation report on those companies that are subject to the private legal form and in which the municipality has a direct or more than 50 percent indirect shareholding. This is stipulated by the municipal code for Baden-Württemberg.
The report shall be accountable to the municipal council as well as to the public for the development of the companies. It becomes transparent which economic activities a municipality is engaged in. In this way, the participation report serves as information for the municipal council and the residents. In addition to the statutory requirements, the reports also contain information on the municipal enterprises, the special-purpose associations, the foundations and the memberships in other important organizations.