BDS-1000 Dossier: Coca-Cola Company

Target Profile

Company: The Coca-Cola Company (TCCC) Headquarters: Atlanta, Georgia, USA Sector: Non-alcoholic beverages — carbonated soft drinks, juices, dairy, water, wine Ownership: Publicly traded (NYSE: KO); largest shareholders include Berkshire Hathaway and index fund managers. Central Bottling Company (CBC/Coca-Cola Israel) is a privately held Israeli franchisee controlled by the Wertheim family (approximately 63% stake). Israeli Nexus: CBC operates distribution facilities in occupied East Jerusalem (Atarot Industrial Zone), sources agricultural inputs from Israeli settlements in the West Bank and Syrian Golan, and has documented supply relationships with Israeli institutional markets including the Israel Prison Service. The controlling Wertheim family holds approximately 22% of Mizrahi-Tefahot Bank, which is listed on the UN OHCHR settlement database.

Executive Summary

The Coca-Cola Company operates in Israel through Central Bottling Company (CBC), a privately held Israeli franchisee that holds the exclusive bottling and distribution rights for Coca-Cola products in Israel. While TCCC does not hold an equity stake in CBC, the franchise relationship creates a structural connection to CBC’s documented operations in occupied Palestinian territory and settlement-affiliated economic activity.

The strongest documented vectors of complicity are economic and political. CBC operates a regional distribution centre in the Atarot Industrial Zone in occupied East Jerusalem, a settlement industrial zone established on land expropriated from Palestinian communities ¹². CBC’s subsidiary Tabor Winery sources grapes from vineyards in Gush Etzion (West Bank) and the occupied Syrian Golan Heights ²³. CBC’s Tara Dairy subsidiary supplies dairy products to the Israel Prison Service, which detains Palestinian prisoners ¹. The Wertheim family, controlling CBC, also holds a significant stake in Mizrahi-Tefahot Bank, which is designated on the UN OHCHR Business and Human Rights Database for activities supporting Israeli settlements ⁴⁵.

The digital and military vectors are substantially weaker. No evidence links Coca-Cola to Israeli defence contractors, surveillance systems deployed in occupied territory, or dual-use technology. The V-DIG score reflects limited documented technology relationships (CyberArk deployment by CCEP, The Bridge startup programme) that do not extend to military or intelligence applications ⁵⁶. The V-MIL score reflects documented logistical sustainment through institutional market supply but no direct defence contracts or weapons systems involvement.

The resulting BRS score of 649 places Coca-Cola in Tier B (Severe), driven primarily by the V-POL score of 8.60, reflecting documented political advocacy, the Im Tirtzu donation, and the interlocking ownership with a UN-designated settlement bank. Consumer boycotts have been documented in Bangladesh and South Africa, with Coca-Cola pulling an advertisement in Bangladesh that falsely claimed a factory in “Palestine” ⁶⁷.

Timeline of Relevant Events

Corporate Overview

The Coca-Cola Company (Parent)

The Coca-Cola Company, incorporated in Delaware, is a global beverage conglomerate headquartered in Atlanta, Georgia. It does not hold equity stakes in its bottling franchisees globally, operating through licensing and concentrate-supply agreements rather than direct ownership. TCCC is publicly traded on the NYSE (KO) with no government ownership or sovereign wealth fund controlling interest.

Central Bottling Company (CBC) — Coca-Cola Israel

CBC (also known as Central Bottling Company Ltd.) holds the exclusive Coca-Cola franchise in Israel. It is a privately held Israeli corporation, not a subsidiary of TCCC. CBC operates bottling plants within Israel proper (inside the Green Line) and maintains subsidiaries including:

• Central Beverage Distribution Company: Operates the Atarot distribution centre in occupied East Jerusalem
• Tara Dairy: Supplies dairy products to the Israeli institutional market (IDF, IPS)
• Prigat: Juice processing subsidiary
• Neviot: Water bottling
• Tabor Winery: Produces wines from settlement-sourced grapes (92.5% owned by CBC)
• Meshek Zuriel: Dairy farm in Shadmot Mehola (Area C, Jordan Valley)

Ownership Structure: David Wertheim holds approximately 62.99% of CBC. Reuven Becher, Gil Orion, and Chen Amir each hold 12.33%. Nir Levinger serves as CEO ¹³.

National Beverage Company (NBC)

NBC operates as Coca-Cola’s independent franchisee in the West Bank and Gaza, headquartered in Ramallah. NBC operates four production plants and four distribution centres. The $25 million Gaza plant, opened in 2016, was destroyed as of September 2024 ¹¹¹⁸⁹.

The Bridge Programme

TCCC operated “The Bridge” startup commercialisation programme in Tel Aviv from 2014 through approximately 2022, identifying Israeli startups for integration into global operations. Notable portfolio companies include Bringg (logistics), Cimagine (AR), Cyabra (social media verification), and Edgybees (drone AI) ⁴⁶.

Domain Summaries

V-MIL: Military

Mechanism of Involvement

The primary mechanism is logistical sustainment through institutional market supply. Tara Dairy, a CBC subsidiary, supplies dairy products to the Israel Prison Service (IPS), which detains Palestinian prisoners ¹. Who Profits documents this supply relationship as part of the “Institutional Market” category encompassing IDF, IPS, police, and hospital systems ¹.

CBC operates facilities in three principal areas of occupied territory: (1) Atarot Industrial Zone in occupied East Jerusalem — distribution centre and refrigerated warehousing; (2) Meshek Zuriel dairy farm in Shadmot Mehola (Area C, Jordan Valley); (3) Ramat Hagolan Dairies and Tabor Winery sourcing from Golan Heights settlements ¹²¹⁴⁸.

CBC made a single documented donation of 50,000 NIS to Im Tirtzu in 2015, an Israeli nationalist organization that an Israeli court has described as having “fascist characteristics” ¹²⁶.

Counter-Arguments and Evidence Limits

No public evidence has been identified of CBC holding direct defence contracts with the IDF, serving military bases through catering or facilities contracts, or participating in weapons systems, munitions, or strategic platform manufacturing ¹. CBC’s product portfolio (beverages, dairy, wine) does not intersect with defence export categories. No evidence links CBC to SIBAT directories or international defence exhibitions.

The Atarot facility is a commercial distribution centre, not a military installation. The Meshek Zuriel and Golan operations are agricultural, not military. The Im Tirtzu donation was a single instance in 2015 with no documented recurrence.

The Wertheim family’s Mossad background (Moshe Wertheim served in Mossad, Palmach, and War of Independence) establishes personal history but does not document corporate involvement in defence activities ¹³⁸.

Named Entities and Evidence Map

V-DIG: Digital

Mechanism of Involvement

The documented digital involvement is limited to commercial technology deployments and a startup incubation programme. Coca-Cola Europacific Partners (CCEP), the largest bottler, deployed CyberArk (Israeli-founded cybersecurity company) for privileged access management across Australian, Pacific, and Indonesian operations ⁵. This is an enterprise security tool with no defence or surveillance application.

The Bridge programme (2014–2022) incubated Israeli startups including Bringg (logistics orchestration), Cimagine (augmented reality), Cyabra (social media verification), and Edgybees (drone vision AI) ⁴⁶. No evidence indicates these technologies were deployed for military, intelligence, or surveillance purposes in occupied territory.

Coca-Cola Israel deployed Face.com facial recognition technology at a 2011 event (FaceLook), a historical deployment with no documented ongoing use ¹⁰. Coca-Cola Amatil deployed Trax (Israeli-founded computer vision) for retail shelf analytics, a commercial application ¹⁸.

Counter-Arguments and Evidence Limits

No public evidence has been identified of Coca-Cola contracts, partnerships, or service agreements with the Israeli Ministry of Defence, IDF, or intelligence agencies ¹. No evidence links Coca-Cola technologies to military or surveillance deployments in occupied Palestinian territory.

The CyberArk deployment is in Australia/Pacific, not Israel. The Bridge programme was a commercial incubation effort with no documented defence-sector focus. Trax’s technology is retail analytics (shelf compliance), not facial recognition or surveillance.

No evidence connects Coca-Cola to Project Nimbus (the $1.2 billion Israeli government cloud contract), Israeli government data centres, or digital infrastructure serving military institutions ¹⁴.

Named Entities and Evidence Map

V-ECON: Economic

Mechanism of Involvement

The economic involvement is the strongest documented vector. CBC operates a distribution centre in the Atarot Industrial Zone in occupied East Jerusalem, classified by UN bodies and human rights organizations as a settlement industrial zone on confiscated Palestinian land ¹². Al-Haq published a June 2020 report specifically documenting Atarot’s legal status under international humanitarian law ¹⁸.

Tabor Winery (92.5% owned by CBC) produces wines from grapes sourced from vineyards in Gush Etzion (West Bank) and Ortal/Keshet (occupied Syrian Golan) ²³. These wines are labeled “Product of Israel” despite originating from occupied territory. Tabor planted approximately 100 dunams of vineyards in Gush Etzion in 2009, with ongoing sourcing confirmed in 2025 ²⁸.

CBC holds approximately one-third stake in Ramat Hagolan Dairies, sourcing milk from approximately 18 cooperative farms in Golan Heights settlements including Nov and Avnei Eitan ¹⁴. Meshek Zuriel dairy farm operates in Shadmot Mehola (Area C, Jordan Valley) ¹⁴.

TCCC invested $10 million in Bringg (Israeli logistics technology) in 2017 and remains listed as a “strategic partner” ⁴¹⁷. The Bridge programme was active through 2022.

The Wertheim family holds approximately 22% of Mizrahi-Tefahot Bank, which is listed on the UN OHCHR Business and Human Rights Database for settlement activities (categories e: banking/financial operations helping develop settlements; g: use of natural resources) ⁴⁵.

Counter-Arguments and Evidence Limits

TCCC does not hold an equity stake in CBC — it is a franchise relationship, not a subsidiary. CBC is an independently capitalized Israeli company. The Atarot facility is commercial (distribution and warehousing), not industrial production of settlement goods.

Tabor Winery’s vineyard sourcing represents agricultural input procurement, not direct settlement development. No evidence identifies CBC as a contractor for settlement infrastructure (checkpoints, barriers, military bases).

The Mizrahi-Tefahot connection is through common ownership (Wertheim family), not CBC’s direct banking relationships. CBC was fined NIS 62.7 million by the Israel Competition Authority in 2017, indicating an arm’s-length regulatory relationship ¹.

No evidence links TCCC to Israeli sovereign bonds, Israel-focused investment funds, or direct financial flows to settlement entities beyond the franchise relationship.

Named Entities and Evidence Map

V-POL: Political

Mechanism of Involvement

The political vector is the highest-scoring domain. CBC donated 50,000 NIS to Im Tirtzu in 2015, a nationalist organization characterized by Israeli courts as having “fascist characteristics” ⁵¹². The donation was made confidential but mandated for public disclosure by the Israeli Corporations Authority ¹²⁶.

Joel Neuman, Senior Managing Counsel at TCCC, served as Chairman of the America-Israel Chamber of Commerce Southeast Region (2014–2016), a bilateral trade advocacy organization explicitly dedicated to strengthening US-Israel economic ties ¹³.

The Wertheim family’s approximately 22% stake in Mizrahi-Tefahot Bank creates an interlocking ownership connection to a UN-designated settlement entity ⁴³. Mizrahi-Tefahot remains listed in the September 2025 UN OHCHR database update ¹⁷.

Coca-Cola has not issued any public statement addressing the Atarot facility, settlement agricultural sourcing, IDF/IPS supply relationships, or the BDS campaign. CEO James Quincey, questioned at Davos in January 2024, characterized Coca-Cola as “a simple beverage company” without addressing specific allegations ⁷.

Coca-Cola released an advertisement in Bangladesh in June 2024 claiming to have a factory in “Palestine,” which was withdrawn following backlash ⁶. Reports indicate “Share a Coke” personalized labeling blocked the term “Palestine” while permitting “Israel” ¹³.

Counter-Arguments and Evidence Limits

The Im Tirtzu donation was a single instance in 2015 with no documented recurrence. No evidence links TCCC (Atlanta) directly to the donation — it originated from CBC’s ownership.

No evidence identifies direct financial contributions from TCCC to Israeli parastatal organizations, settlement groups, FIDF, or the JNF. The Coca-Cola Company Nonpartisan Committee for Good Government contributed to US political campaigns but no Israel-specific lobbying has been identified in federal filings ¹⁰.

No evidence links Coca-Cola to formal state honours, government-appointed board members, or designation as critical national infrastructure in Israel. CBC was fined by the Israeli Competition Authority, indicating regulatory oversight rather than state capture.

Coca-Cola issued a humanitarian contribution of $200,000 to Mercy Corps for Gaza relief in 2014 and suspended operations in Russia following the 2022 invasion of Ukraine, demonstrating capacity for political response — though no comparable action has been taken regarding Israel/Palestine ¹¹¹⁴.

Named Entities and Evidence Map

BDS-1000 Score (V4)

• V_MAX: 8.60
• Sum_OTHERS: 8.89
• BRS Score: 649
• Tier: B (Severe)

The V_MAX of 8.60 (V-POL) is driven by the documented Im Tirtzu donation, the interlocking ownership with UN-designated settlement bank Mizrahi-Tefahot, and the absence of corporate response to documented occupied-territory operations. The V-ECON score of 7.00 reflects substantial economic involvement through Atarot distribution, settlement agricultural sourcing, and the franchise structure’s facilitation of settlement-integrated operations. The tier classification as Severe reflects the combination of economic presence in occupied territory, political connections to settlement-financing institutions, and documented institutional market supply relationships.

Methodology Note

• Evidence-only approach: All findings derive from the four domain audits, which compiled public evidence from NGO monitoring databases (Who Profits, Al-Haq), corporate filings, media reporting, and UN bodies. No speculative or unverified claims are included.
• Scale-free Impact scoring: Each domain scores Impact (I) on activity type (direct involvement vs. enabling), Magnitude (M) on scale of operations, and Proximity (P) on directness to Israeli occupation. Domain scores are calculated as I × M × P / 10.
• Entity attribution: The dossier attributes conduct to the corporate entity where documented. Transitive guilt (e.g., TCCC responsible for CBC’s conduct) is not assumed; the franchise relationship is documented but distinct from subsidiary ownership.
• Temporal rule: Divested or exited operations are scored at reduced magnitude. No divestments or exits have been documented for Coca-Cola’s Israeli operations.
• Settlement operations: Operations in occupied territory (Atarot, Jordan Valley, Golan) count toward both V-ECON and V-POL as settlement activity carries both economic and political dimensions under international law.
• “No public evidence identified” is used where audit checks found no documentation, not as a conclusion of innocence.

End Notes