INDEX / DIRECTORY / COCA-COLA / V-MIL

Coca-cola V-MIL

MILITARY AUDIT UPDATED 2026-06-11
V-MIL Score 1.68 /10 B Coca-cola — BDS-1000 649
V-MIL 1.68

Evidence-only forensic audit. Scoring happens downstream — see the main dossier for the composite assessment.

V-MIL Audit: Coca-Cola

Direct Defence Contracting & Procurement

Tara Dairy, a subsidiary of Central Bottling Company (CBC/Coca-Cola Israel), is identified in NGO monitoring databases as supplying the Israeli “Institutional Market,” a trade category encompassing the Israel Defence Forces (IDF), Israel Prison Service (IPS), police, and hospital systems 1. Tara Dairy is further documented by Who Profits and corroborated by i24NEWS reporting as a historical supplier of dairy products to the IPS 1. No specific tender award documents, contract values, or requests for proposals naming CBC or Tara Dairy as direct counterparty to the IDF have been publicly located. No public evidence identified that CBC or Coca-Cola Israel appears in SIBAT (Israel’s Defence Export & Defence Cooperation Directorate) directories or international defence exhibition catalogues. CBC’s product portfolio (carbonated beverages, juices, dairy, wine) does not intersect with SIBAT’s mandate covering arms and dual-use defence exports 1. No public evidence identified of any formal defence cooperation agreement, memorandum of understanding, or joint venture between CBC and Israeli defence entities.

Dual-Use Products & Tactical Variants

No public evidence identified. CBC manufactures civilian carbonated beverages, fruit juices, dairy products, and wine. None of these product lines have documented mil-spec, ruggedised, or purpose-built tactical variants. CBC’s products are food and beverage items not subject to export control regimes, dual-use regulations, or end-user certification requirements under Israeli or international arms-export law.

Heavy Machinery, Construction & Infrastructure

CBC operates a regional distribution centre and refrigerated warehousing within the Atarot Industrial Zone through its fully owned subsidiary, Central Beverage Distribution Company 1. Atarot is located north of Jerusalem between the separation barrier and the Palestinian neighbourhoods of Beit Hanina and Shuafat, established on land expropriated from Palestinian villages beginning in the early 1970s 1. Who Profits researchers documented a CBC distribution truck passing through the Qalandiya military checkpoint in August 2022 1. A CBC subsidiary dairy farm, MeshekZuriel, is located in Shadmot Mehola in the occupied Jordan Valley (Area C) 2. Tara Dairy holds approximately 81% of Meshek Zuriel Dairy 2. CBC holds an approximately one-third stake in Ramat Hagolan Dairies, which sources milk from approximately 18 cooperative farms in Golan Heights settlements including Nov and Avnei Eitan 2. Tabor Winery has Merlot, Riesling, Cabernet Sauvignon, Marselan and Grenache vineyards in Gush Etzion in the occupied West Bank, including a Merlot grapes vineyard in the settlement of Alon Shvut 3. Tabor Winery also sources from Ortal and Keshet settlements in the occupied Syrian Golan 34. The company planted approximately 100 dunams of vineyards in Gush Etzion in 2009 3. Recent wine listings (2025) confirm ongoing sourcing from Gush Etzion 4. No public evidence identified that CBC holds any contract for construction, maintenance, or servicing of military checkpoints, detention facilities, military bases, the separation barrier, or settlement infrastructure.

Supply Chain Integration with Defence Primes

No public evidence identified. CBC’s product lines (beverages, dairy, wine) have no documented supply relationship with Elbit Systems, Israel Aerospace Industries (IAI), Rafael Advanced Defense Systems, or IMI Systems. No public evidence identified of any joint development, co-production, or technology-sharing arrangement between CBC and any Israeli or international defence prime contractor.

Logistical Sustainment & Base Services

Tara Dairy’s supply to the IDF and IPS, as documented in the preceding sections, constitutes logistical sustainment of personnel at military installations and detention centres through provision of dairy foodstuffs 1. No evidence has been identified of CBC holding catering contracts, waste management contracts, telecommunications services contracts, or facilities maintenance contracts specifically serving IDF bases. Three principal areas of documented operational presence in occupied territory exist: (1) East Jerusalem (Atarot) — distribution centre and warehousing in the Atarot settlement industrial zone; (2) Occupied Jordan Valley (Area C) — Meshek Zuriel dairy farm in Shadmot Mehola settlement; (3) Occupied Syrian Golan — Ramat Hagolan Dairies operations and Tabor Winery grape sourcing from Golan settlement farms 1324. No public evidence identified of shipping, freight forwarding, or port handling contracts specifically servicing Israeli defence logistics or military cargo.

Munitions, Weapons Systems & Strategic Platforms

No public evidence identified. CBC is a food and beverage conglomerate with no documented role in the manufacture of weapons systems, munitions, or lethal platforms of any kind. No public evidence identified across all sub-categories.

Export Licensing, Regulatory & Legal History

No public evidence identified of any government decision to grant, deny, suspend, or revoke export licences for CBC’s products in connection with military end-users. No public evidence identified of investigations or enforcement actions related to arms embargoes or export control regimes involving CBC or TCCC in connection with Israeli military activity. CBC donated 50,000 NIS (approximately $13,850 USD) to Im Tirtzu in 2015 56. CBC requested confidential treatment of the donation, but the Israeli Corporations Authority rejected this request and mandated public disclosure, which was reported by Israeli media in May 2017 56. Im Tirtzu is an Israeli nationalist civil society organization; an Israeli court ruling has described it as having “fascist characteristics” 56. A Tel Aviv District Court ruling (Case No. AM 16567-07-17, decided August 2024) addressed whether CBC’s royalty and concentrate payments to The Coca-Cola Company are subject to Israeli withholding tax, but this is a transfer-pricing and withholding-tax dispute with no V-MIL domain relevance. The Ireland NCP handled a labor-related complaint against The Coca-Cola Company (unfair dismissals) in 2022-2023, but it was Ireland-based and unrelated to Israeli occupation 7. No NCP complaints found specifically alleging CBC or TCCC involvement in Israeli settlements. No direct filings found naming Coca-Cola Israel, Central Bottling Company, or TCCC in relation to Israeli occupation in the ICC docket 8.

Civil Society Scrutiny & Documented Investigations

Who Profits Research Center maintains the most comprehensive NGO profile of CBC, documenting: the Atarot Industrial Zone facility and checkpoint logistics; Tabor Winery’s sourcing of settlement grapes from Gush Etzion and the occupied Golan; Meshek Zuriel’s Jordan Valley operations; Ramat Hagolan Dairies’ Golan settlement supply chain; and Tara Dairy’s supply to the IDF and IPS institutional market 132. Al-Haq published a June 2020 report specifically on the Atarot Industrial Zone, documenting its legal status under international humanitarian law 9. Human Rights Watch (2018) documented Israeli banks’ role in settlement financing, specifically including Mizrahi Tefahot Bank. Just Peace Advocates (Canadian NGO) published a report on the Israeli alcohol industry connected to settlements 10. Mizrahi Tefahot Bank is listed on the UN OHCHR Business and Human Rights Database under categories (e) banking/financial operations helping develop settlements, and (g) use of natural resources 11. CBC/Coca-Cola Israel is NOT directly listed on the UN OHCHR database in the version examined 11. The connection to settlement activities is through common ownership (Wertheim family) with Mizrahi Tefahot Bank, not through direct designation 1112. The Wertheim family (Moshe Wertheim, deceased 2016; his son David Wertheim) are the controlling shareholders of CBC with approximately 63% stake 1213. The Wertheim family also holds approximately 22% stake in Mizrahi Tefahot Bank (combined with Ofer family ~41%) 12. Moshe Wertheim served in Mossad, Palmach, and the War of Independence 13. David Wertheim inherited controlling stake in 2013 and serves as chairman of CBC 1213. Mizrahi Tefahot Bank is UN OHCHR-designated for settlement activities; CBC is not directly designated but shares controlling principals with the designated entity 1112. BDS Movement has run sustained campaigns targeting CBC/Coca-Cola Israel, citing IDF supply, the Atarot facility, settlement agricultural sourcing, and AWIS donations as grounds 14. Ethical Consumer (UK) lists Coca-Cola as a boycott target in the context of the Israel-Palestine conflict. Inminds (UK-based campaign group) maintains a dedicated boycott page citing Atarot facility, IDF contracts, and AWIS donations. The Coca-Cola Company maintains a FAQ page denying that it donates 80% of profits to Israel, but it does not address the specific CBC-level allegations regarding Atarot, settlement sourcing, IDF/IPS supply, or Im Tirtzu donation. No public statement by TCCC or CBC specifically addressing the Atarot facility, settlement agricultural sourcing, IDF or IPS supply relationships, or Im Tirtzu donation has been identified.

Post-July 2024 (ICJ Advisory Opinion): No public evidence identified of supply relationships to Israeli security forces continuing or terminating post-19 July 2024. Post-November 2024 (ICC arrest warrants): No public evidence identified of supply relationships to Israeli security forces continuing or terminating post-November 2024. Pre-2020 Im Tirtzu donation (2015): Single confirmed instance of donation to military-adjacent organization 56. Pre-2020 Tabor Winery vineyard planting (2009): 100 dunams planted in Gush Etzion 3. Ongoing operations: Atarot distribution centre, Jordan Valley dairy farm, Golan Heights vineyard sourcing confirmed as operational in 2024-2025 134. No public evidence identified.

End Notes

Footnotes

  1. https://www.whoprofits.org/companies/company/4081/ar ↩ ↩2 ↩3 ↩4 ↩5 ↩6 ↩7 ↩8 ↩9 ↩10

  2. https://www.whoprofits.org/publications/report/33?the-land-of-milk-and-money-the-israeli-dairy-industry-and-the-occupation= ↩ ↩2 ↩3 ↩4 ↩5

  3. https://www.whoprofits.org/companies/company/4073?tabor-winery= ↩ ↩2 ↩3 ↩4 ↩5 ↩6 ↩7

  4. https://www.jpost.com/consumerism/article-889781 ↩ ↩2 ↩3 ↩4

  5. https://forward.com/fast-forward/371176/coca-cola-donates-to-fascist-israeli-group ↩ ↩2 ↩3 ↩4

  6. https://www.haaretz.com/israel-news/2017-05-07/ty-article/coca-cola-israel-donated-to-left-bashing-group-im-tirtzu/0000017f-f6fa-d887-a7ff-fefe86c30000 ↩ ↩2 ↩3 ↩4

  7. https://enterprise.gov.ie/en/publications/publication-files/follow-up-statement-the-coca-cola-company.pdf ↩

  8. https://www.icc-cpi.int/palestine ↩

  9. https://www.alhaq.org/publications/27202.html ↩

  10. https://www.justpeaceadvocates.ca/new-report-how-canada-supports-the-israeli-alcohol-industry-which-is-embedded-in-occupation-and-apartheid ↩

  11. https://www.ohchr.org/en/business/bhr-database ↩ ↩2 ↩3 ↩4

  12. https://grokipedia.com/page/Wertheim_family ↩ ↩2 ↩3 ↩4 ↩5

  13. https://en.globes.co.il/en/article-israel-coca-cola-owner-moshe-wertheim-dies-1001149562 ↩ ↩2 ↩3

  14. https://bdsmovement.net/news/coca-cola-quenching-israel%E2%80%99s-genocidal-soldiers%E2%80%99-thirst ↩