V-MIL Audit: PepsiCo

Direct Defence Contracting & Procurement

No public evidence identified of any direct contract, tender award, framework agreement, or memorandum of understanding between PepsiCo, Inc. and any Israeli state security body, including the Israeli Ministry of Defence, the Israel Defence Forces, the Israel Prison Service, or the Israel Border Police ¹. Source classes checked include SEC EDGAR 10-K filings for FY2023 and FY2024, PepsiCo corporate press releases, IMOD public tender records, and the SIBAT defence export directory ¹².

No public evidence identified of PepsiCo appearing in SIBAT listings, Israeli defence export catalogues, international defence exhibition directories such as DSEI, Eurosatory, or ISDEF, or any defence procurement registry in connection with Israeli state security contracts ². No corporate press release, Israeli government announcement, or defence trade press report documenting defence cooperation, joint ventures, or partnership agreements between PepsiCo and Israeli defence entities was identified ¹.

Evidence gap noted: IDF internal procurement for food and beverage provisioning to bases is not systematically published in open-source form. It cannot be conclusively ruled out that PepsiCo products reach IDF bases through standard commercial distribution channels; however, commercial product availability in a military environment does not constitute a procurement relationship under this audit’s evidentiary standards ¹.

Dual-Use Products & Tactical Variants

No public evidence identified that PepsiCo manufactures or markets ruggedised, tactical, mil-spec, or defence-grade variants of any of its product lines. PepsiCo’s portfolio, comprising Pepsi, Lay’s, Gatorade, Quaker, Tropicana, SodaStream, and related brands, is exclusively civilian-consumer and food-service oriented ¹. No dual-use product lines have been identified, and PepsiCo’s products are fast-moving consumer goods with no identified military-specified configurations, contract-modified variants, or end-use certifications indicating supply to Israeli security forces ¹.

No public evidence identified of export licence applications, end-user certificates, or government export control reviews in any jurisdiction related to PepsiCo’s sales to Israeli defence or security end-users. Food and beverage products of the type PepsiCo manufactures are not subject to strategic export licensing under EU dual-use regulations or US Export Administration Regulations ¹.

Heavy Machinery, Construction & Infrastructure

The principal historical nexus in this domain concerns SodaStream International’s former manufacturing plant at the Mishor Adumim Industrial Zone, located within the Israeli-occupied West Bank (Area C, adjacent to the Ma’ale Adumim settlement bloc). This facility was operational until September–December 2015, when SodaStream relocated primary production to the Lehavim facility in the Negev, within Israel’s internationally recognised pre-1967 borders ³⁴.

PepsiCo did not acquire SodaStream until 1 November 2018, more than three years after the closure of the Mishor Adumim facility ⁵. The construction, operation, and closure of the settlement-zone plant was conducted entirely under SodaStream as an independent publicly listed company, prior to PepsiCo ownership. PepsiCo announced the acquisition agreement on 6 August 2018 and completed it in November 2018 ⁶⁵.

The Mishor Adumim Industrial Zone remains active as of 2025, hosting approximately 400 businesses across 1,550 dunams. Israeli government approved new expansion plans in July 2025 to expand the Ma’ale Adumim settlement bloc, connecting to Mishor Adumim; however, no PepsiCo or SodaStream operations are documented within the zone post-2015 ⁷⁸.

Who Profits tracked SodaStream’s presence at Mishor Adumim until the December 2015 withdrawal and subsequently removed the company from its database ⁹⁴. Human Rights Watch’s January 2016 Occupation, Inc. report, Amnesty International’s April 2016 press release, and Oxfam’s January 2016 analysis all document SodaStream’s Mishor Adumim operations as contributing to the economic viability of Israeli settlements, with a focus on Palestinian worker labour conditions and settlement economy normalisation ¹⁰¹¹¹². None of these sources allege military supply relationships, and all evidence is dated pre-2020 with the plant closure confirmed in 2015 — status: discontinued.

No public evidence identified of PepsiCo holding contracts for the construction, maintenance, or expansion of checkpoints, detention facilities, military bases, the separation barrier, or settlement infrastructure ¹³¹⁴.

Residual gap: Whether SodaStream — under PepsiCo ownership post-November 2018 — holds any service, supply, or facility agreements with Israeli state security bodies is not addressed in publicly available corporate disclosures.

Supply Chain Integration with Defence Primes

No public evidence identified of PepsiCo providing components, sub-systems, raw materials, or specialist manufacturing services to Israeli defence prime contractors, including Elbit Systems, Israel Aerospace Industries, Rafael Advanced Defense Systems, or Israel Military Industries. PepsiCo’s supplier and customer relationships are confined to food ingredients, packaging materials, retail logistics, and consumer goods distribution ¹.

No dual-use or defence-applicable product categories were identified in PepsiCo’s manufacturing outputs. The company produces food and beverage products, flavourings, carbonation equipment, and snack goods — none of which constitute documented inputs to Israeli defence prime manufacturing processes ¹.

No public evidence identified of joint development programmes, co-production agreements, technology transfer arrangements, or licensed manufacturing agreements between PepsiCo (or any of its subsidiaries, including SodaStream) and Israeli defence firms. Source classes checked include Elbit Systems supply chain disclosures, IAI annual reviews, Rafael corporate publications, Israeli defence export records, and SIPRI arms transfer databases ¹.

Sabra Joint Venture — Strauss Group Military Funding: Sabra Dipping Company LLC was a 50/50 joint venture between PepsiCo and Strauss Group until November 2024, when PepsiCo acquired Strauss Group’s 50% stake for approximately $244 million, making Sabra wholly owned by PepsiCo ¹⁵. Strauss Group is documented as a historical funder of Israeli military units Golani and Givati Brigades through its “Adopt a Warrior Program,” providing care packages, books, games, and sports equipment. This support was publicly documented on Strauss Group’s English-language website until approximately 2010, when it was removed in response to BDS criticism. CJPME confirms ongoing support via the “Association for Israel’s Soldiers” ¹⁶. PepsiCo’s acquisition of full Sabra ownership in November 2024 brings this historical Strauss Group military-funding relationship within PepsiCo’s corporate perimeter.

The status of any ongoing Strauss Group military-funding commitments post-November 2024 is a live question, as current evidence shows Strauss continues military support programmes after the Sabra sale ¹⁶.

Logistical Sustainment & Base Services

No public evidence identified of PepsiCo holding contracts to provide catering, transport, fuel supply, waste management, facilities maintenance, telecommunications, or other base-support services to IDF installations, military training facilities, detention centres, or security installations ¹³¹⁷.

No evidence of PepsiCo service contracts covering installations within the West Bank, Golan Heights, East Jerusalem, or the Negev in a military-services capacity exists. SodaStream’s Lehavim/Idan Hanegev facility (post-2015 relocation, within PepsiCo’s ownership perimeter from November 2018 onward) is a civilian manufacturing plant located in the Negev within pre-1967 borders, not a military installation ³.

No public evidence identified of shipping, freight forwarding, or port-handling contracts specifically servicing Israeli defence logistics, military cargo, or arms shipments. Standard commercial distribution of PepsiCo products to Israeli retail and food-service markets does not constitute military logistics support under the evidentiary standards applied in this audit ¹.

Structural gap noted: Whether PepsiCo products reach IDF personnel through commercial retail distributors operating in or near military installations cannot be assessed from available public evidence. This is a structural gap common to all FMCG companies operating in markets with large standing militaries.

Munitions, Weapons Systems & Strategic Platforms

No public evidence identified. PepsiCo is a food and beverage conglomerate with no documented role as a prime contractor or licensed manufacturer of any lethal system, including small arms, artillery, armoured vehicles, tactical or strategic drones, naval vessels, or other weapons platforms ¹.

No public evidence identified of PepsiCo’s raw material supply chain — which involves agricultural commodities such as corn, potato, oats, and sugar, water, flavourings, CO2 for carbonation, and packaging materials — constituting ammunition, explosive ordnance, chemical propellants, warhead components, or munitions precursor materials as defined under international export control schedules ¹¹⁸.

No public evidence identified of any role by PepsiCo in the manufacture, integration, maintenance, or component supply for Israeli strategic platforms, including Iron Dome, David’s Sling, Arrow missile defence, the F-35 programme, Merkava main battle tank, Sa’ar-class naval vessels, or equivalent systems ¹².

Export Licensing, Regulatory & Legal History

No public evidence identified of any government decision in any jurisdiction to grant, deny, suspend, or revoke export licences for PepsiCo products destined for Israeli military or security end-users. PepsiCo’s food and beverage product categories do not fall within controlled goods lists under EU dual-use regulations, US EAR, or equivalent national frameworks ¹.

No public evidence identified of investigations, enforcement citations, or regulatory actions relating to PepsiCo’s compliance with arms embargoes, export control regimes, or defence-related sanctions affecting trade with Israel ¹.

No public evidence identified of court proceedings, judicial reviews, or legal challenges brought against PepsiCo — or against governments regarding PepsiCo — concerning a defence supply relationship with Israel. Source classes checked include US Federal PACER dockets, UK High Court records, Israeli Supreme Court public decisions, and the EU Court of Justice register ¹.

PepsiCo participates in the UN Global Compact and publishes annual ESG disclosures ¹⁹²⁰. Its Human Rights Policy (2021) and Supplier Code of Conduct (2023) contain standard commitments to internationally recognised human rights frameworks, including ILO core labour standards and the UN Guiding Principles on Business and Human Rights ²¹¹⁸. Neither document addresses Israeli military supply, occupied territory operations, or settlement-related activities specifically, consistent with the absence of documented activity in those areas.

Export control records gap: US BIS, UK Export Control Joint Unit, and EU member-state export licence databases are not fully searchable for company-specific records without formal FOIA or equivalent access requests. No positive evidence was identified through publicly accessible portions of those databases.

Civil Society Scrutiny & Documented Investigations

NGO Findings:

Who Profits maintains profiles on both PepsiCo and SodaStream, focused on SodaStream’s historical occupation of the Mishor Adumim Industrial Zone in the West Bank ¹³⁹. Who Profits characterises SodaStream as a company that profited from settlement infrastructure, but critically does not document any direct V-MIL relationships — weapons supply, IDF procurement contracts, or munitions involvement — for either PepsiCo or SodaStream ¹³⁹⁴.

Human Rights Watch’s January 2016 Occupation, Inc. report documents SodaStream’s Mishor Adumim operations as contributing to the normalisation and economic viability of Israeli settlements, with a focus on Palestinian worker labour conditions and the economic function of settlement industry ¹¹. The report makes no allegation of military supply relationships. This evidence is dated pre-2020, predates PepsiCo’s ownership, and relates to a plant that closed in September 2015 — status: discontinued.

Amnesty International’s April 2016 press release called for investigation of SodaStream’s “complicity” in illegal settlement activity at Mishor Adumim, specifically concerning Palestinian workers’ restricted movement rights and the use of settlement infrastructure ¹⁰. No allegation of military supply is made. This evidence is dated pre-2020; plant closure confirmed 2015 — status: discontinued.

Oxfam UK’s January 2016 analysis documents economic benefit accruing to Israeli settlement enterprise through SodaStream’s Mishor Adumim operations, situating the concern within international humanitarian law and settlement economy frameworks ¹². No military supply relationship is alleged. Evidence is dated pre-2020; status: discontinued (plant closed 2015).

AFSC Investigate Database lists PepsiCo and SodaStream, referencing SodaStream’s historical West Bank presence and continued Israeli operations ¹⁷²². The database does not document direct military contracts, IDF supply relationships, or V-MIL category activities for PepsiCo.

The Guardian’s January 2014 contemporaneous reporting on SodaStream’s Mishor Adumim factory highlighted the geopolitical controversy around the plant’s settlement location during the peak of international scrutiny, including the Scarlett Johansson/Oxfam episode ²³. Coverage is framed around settlement economy and BDS, not military supply — status: historical, pre-2020.

Haaretz’s September 2015 reporting confirmed SodaStream’s factory move out of the West Bank to the Negev, citing the company’s position that it was an economic rather than political decision ³. No military supply relationship documented.

UN & Intergovernmental Bodies:

The UN OHCHR Business Database, mandated by HRC Resolution 31/36 and updated in 2020, 2023, and 2025, covers activity from mid-2017 onward ¹⁴. SodaStream does not appear in the database, having relocated settlement-based production prior to the reference period. PepsiCo does not appear in the database. The OHCHR database gap is noted as significant given that it does not cover pre-2017 SodaStream activity, which is separately documented by HRW, Amnesty, and Who Profits. The OHCHR gap is not therefore conclusive as to the full pre-2016 record, but it is consistent with the absence of ongoing settlement operations under PepsiCo ownership.

UN Special Rapporteur reports on the occupied Palestinian territories provide broader contextual documentation of settlement business activity but do not specifically name PepsiCo or SodaStream (post-relocation) as active participants in settlement industry ¹⁴.

Boycott & Divestment Campaigns:

The BDS National Committee conducted a sustained campaign against SodaStream from approximately 2009 to 2018, citing the Mishor Adumim factory’s location within an Israeli settlement ²⁴. BDS credited consumer pressure with contributing to commercial difficulties for SodaStream and, indirectly, to the 2015 plant relocation. Following PepsiCo’s 2018 acquisition, BDS issued calls to extend the campaign to PepsiCo as parent company.

Following the October 2023 Hamas attack and the subsequent Israeli military campaign in Gaza, PepsiCo became a target of broader consumer boycott activity under the BDS umbrella. Available documentation indicates these calls are grounded in general Israeli market presence rather than specific V-MIL supply relationships. No V-MIL-specific grounds — IDF contracts, weapons components, military logistics services — are documented by BDS or associated civil society organisations in this period ²⁴.

Institutional divestment: No public evidence identified of pension funds, sovereign wealth funds, or institutional investors formally divesting from PepsiCo on V-MIL grounds. The Norwegian Government Pension Fund Global exclusion list does not include PepsiCo on military-related grounds as of 2024 ²⁵²⁶. NBIM has excluded six Israeli banks and Caterpillar in August 2025 for settlement involvement, but PepsiCo is not on the list.

Corporate Response:

PepsiCo has made no public statement specifically addressing V-MIL category activities, IDF supply relationships, or military end-use of its products, consistent with the absence of publicly documented relationships in those categories ⁶. Following acquisition of SodaStream, PepsiCo issued no public statement addressing SodaStream’s historical Mishor Adumim operations in a defence or military-forensics context. PepsiCo’s Human Rights Policy and Supplier Code of Conduct do not reference defence sector exposure ²¹¹⁸.

Evidence Gaps:

In 2018, Globes reported that PepsiCo sought a NIS 80 million grant (approximately 20% of planned investment) for SodaStream plant expansion in southern Israel, plus tax benefits ²⁷²⁸. Whether this grant was awarded, and whether any subsequent Israeli government incentives, grants, or procurement relationships were established post-November 2018, is not confirmed in publicly available corporate disclosures or government records.

No public evidence identified of PepsiCo or SodaStream authorised resellers, distributors, or franchisees operating within Israeli settlements in the West Bank (including Area C), East Jerusalem, or the Golan Heights.

Whether any post-November 2024 Strauss Group military-funding commitments survive the Sabra sale to PepsiCo is not publicly confirmed.

End Notes