Coca-Cola Military Audit

1. Executive Intelligence Summary

This forensic audit report executes a comprehensive analysis of The Central Bottling Company (CBC), operating as the exclusive franchisee of The Coca-Cola Company within the State of Israel. The objective of this assessment is to determine the extent to which CBC’s corporate leadership, ownership structure, operational footprint, and supply chain logistics materially support or ideologically reinforce the Israeli military apparatus, the occupation of the Palestinian Territories, and the settlement enterprise. The analysis is framed by the Defense Logistics Analyst persona, prioritizing the identification of systemic sustainment capabilities over incidental commercial transactions.

The investigation has synthesized intelligence from open-source reporting, financial disclosures, legal filings, and NGO monitoring databases to address four Core Intelligence Requirements (CIRs): Direct Defense Contracting, Dual-Use Supply, Logistical Sustainment, and Supply Chain Integration.

1.1 Key Findings and Complicity Assessment

The audit identifies a High to Systemic level of complicity for The Central Bottling Company (CBC) in the maintenance and legitimization of the occupation infrastructure. Unlike a standard Fast-Moving Consumer Goods (FMCG) entity that engages in passive commerce, CBC functions as a logistical anchor for the settlement economy and a direct service provider to the Israeli security establishment.

• Logistical Sustainment (CIR 3): CBC maintains a permanent, fixed infrastructure within the Atarot Industrial Zone, an illegal settlement in Occupied East Jerusalem. This facility serves as a critical distribution node, capturing the Jerusalem market while benefiting from state-subsidized incentives designed to entrench Israeli control over the area. Furthermore, CBC’s logistical fleet utilizes military checkpoints (e.g., Qalandiya) to distribute goods, leveraging an apartheid road system that disadvantages Palestinian competitors.
• Direct Defense Support (CIR 1): Through its subsidiary, Tara Dairy, CBC is a primary vendor for the institutional market, including the Israel Prison Service (IPS) and the Israel Defense Forces (IDF). Evidence indicates ongoing tender awards and supply contracts that integrate CBC products into the daily sustainment of military bases and detention centers. Ideologically, the company has formally sponsored IDF combat units (Shahar and Azuz battalions) through the “Adopt a Soldier” program, transitioning from commercial supplier to corporate patron of combat forces.
• Economic Exploitation of Occupied Land: CBC’s subsidiaries, specifically Tabor Winery and Meshek Zuriel, actively extract agricultural resources from occupied territory. Tabor Winery sources grapes from vineyards in the Gush Etzion settlement bloc and the Occupied Syrian Golan, while dairy operations source milk from settlement farms in the Jordan Valley. This constitutes the pillaging of natural resources for commercial profit, a violation of the Fourth Geneva Convention.
• Financial Nexus to Settlement Expansion: The audit reveals a critical second-order effect through the Wertheim family, the controlling owners of CBC. The family simultaneously holds a controlling stake in Mizrahi Tefahot Bank, a financial institution designated by the United Nations for its pivotal role in financing the construction of illegal settlements. This creates a circular economy where profits from Coca-Cola sales in Israel potentially cross-subsidize the capital requirements for expanding the settlement enterprise.

1.2 Risk Rating Profile

Based on the accumulated evidence, the target entity demonstrates a materialized risk profile significantly exceeding that of a neutral commercial actor. The integration into the “Institutional Supply” chain of the security forces and the physical occupation of land in Industrial Zones places CBC in the category of “Meaningful Complicity.”

2. Strategic Context and Operational Methodology

To accurately assess the complicity of a civilian corporation in a military occupation, one must move beyond the search for weapon sales. In modern asymmetric warfare and prolonged military occupation, logistics and sustainment are the primary drivers of operational longevity. The ability of a military force to hold territory depends entirely on its supply lines—food, water, fuel, and transport.

2.1 The Definition of Complicity in Hybrid Warfare

For the purpose of this audit, “complicity” is defined not merely as the sale of a weapon, but as the provision of goods, services, or financial flows that enable the sustainment of military operations or the normalization of illegal territorial acquisition.

The Israeli occupation of the West Bank and East Jerusalem is characterized by a “dual-legal” system and a highly militarized infrastructure network. Companies that operate within this network—using settler-only roads, locating facilities in settlement industrial zones, or contracting with the Ministry of Defense—are integrated into the occupation’s logistical backbone. They provide the “soft infrastructure” that allows the hard power of the military to remain deployed indefinitely.

2.2 Forensic Methodology

This report employs a forensic intelligence methodology, triangulating data from three vectors:

1. Geospatial Analysis: Identifying the physical location of corporate assets (factories, distribution centers) relative to the Green Line (1967 borders) and military exclusion zones.
2. Contractual Tracing: analyzing government tender results, court documents, and corporate press releases to identify direct financial relationships with state security organs (IPS, IDF, Police).
3. Ownership Mapping: Tracing the flow of capital from the operational entity (CBC) to its ultimate beneficial owners (The Wertheim Family) and their parallel investments in sectors directly advancing the occupation (e.g., Banking/Real Estate in settlements).

This multi-layered approach ensures that the assessment distinguishes between a company that merely sells a can of soda to a soldier (incidental) and a company that builds a warehouse on seized land to supply the army base systematically (meaningful complicity).

3. Corporate Architecture: The Wertheim Family and Franchise Model

Understanding the ownership structure is a prerequisite for establishing accountability. The Coca-Cola Company (TCCC), based in Atlanta, operates on a franchise model. While TCCC provides the concentrate and marketing collateral, the local bottler is responsible for manufacturing, distribution, and local corporate strategy. In Israel, this partner is The Central Bottling Company (CBC).

3.1 The Central Bottling Company (CBC)

CBC, also known as Coca-Cola Israel, is a private conglomerate that dominates the Israeli beverage and food market. It is not a subsidiary of TCCC but an exclusive franchisee. This distinction is legally significant but operationally porous; CBC pays royalties to Atlanta and operates under the global brand’s umbrella, yet its tactical decisions regarding facility location and political donations are locally driven.

The company was founded by Moshe (Mozzi) Wertheim. Following his death in 2016, control passed to his children, David and Drorit Wertheim.¹

• David Wertheim: Serves as the Chairman of CBC and holds approximately 63% of the company’s shares.² He is the primary strategic driver of the conglomerate.
• Drorit Wertheim: Holds approximately 37% of the company’s shares and serves as a director.²

3.2 The Wertheim-Mizrahi Nexus

The forensic audit identifies a critical intersection between the beverage empire and the financial sector. The Wertheim family are the controlling shareholders of Mizrahi Tefahot Bank (UMTB), Israel’s third-largest bank.³

This connection is vital to the complicity profile. Mizrahi Tefahot Bank is heavily implicated in the financing of settlement construction. The bank provides loans to settlement local councils, finances residential projects in the West Bank, and operates branches within illegal settlements.⁵

The implication is a circular flow of capital:

1. Revenue Generation: Profits are generated from the sale of Coca-Cola, Tara Dairy, and Prigat products to Israeli and Palestinian consumers.
2. Capital Accumulation: These profits accrue to the Wertheim family holding companies.
3. Capital Deployment: This capital underpins the liquidity and equity required to control Mizrahi Tefahot Bank.
4. Occupation Financing: The bank deploys capital to finance the physical expansion of settlements (e.g., Ariel, Ma’ale Adumim), thereby entrenching the occupation that generates the market conditions for CBC’s Atarot facility.⁶

This structure demonstrates that purchasing products from CBC indirectly supports the capitalization of the settlement enterprise’s primary financier.

4. Operational Intelligence: The Settlement Industrial Complex (CIR 3)

The most visible and irrefutable evidence of CBC’s complicity lies in its real estate footprint. The company does not operate solely within the recognized borders of the State of Israel; it has extended its logistical infrastructure into Occupied Territory.

4.1 The Atarot Industrial Zone Facility

The Atarot Industrial Zone is a settlement industrial park located north of Jerusalem, between the separation wall and the Palestinian neighborhoods of Beit Hanina and Shuafat. It was established on land expropriated from Palestinian villagers in 1970.⁷

Intelligence Finding: CBC, through its fully owned subsidiary “The Central Beverage Distribution Company,” operates a massive regional distribution center and cooling houses within the Atarot Industrial Zone.⁹

Strategic Significance:

• Logistical Dominance: The Atarot facility allows CBC to dominate the Jerusalem and Ramallah markets. By locating inside the zone, CBC bypasses the traffic and checkpoints that restrict Palestinian distributors coming from the West Bank.
• State Incentives: Companies operating in Atarot receive significant tax breaks, discounted municipal rates, and government grants.¹¹ These subsidies are designed by the Israeli government to make the occupation economically viable and to “create facts on the ground” that prevent the future division of Jerusalem.
• Displacement: The presence of heavy industry in Atarot restricts the urban development of surrounding Palestinian neighborhoods and contributes to environmental degradation in those communities.⁷

By maintaining this facility, CBC is an active participant in the “Settlement Enterprise.” It is utilizing stolen land to generate profit and relying on the military protection of the zone to secure its inventory. This is a clear violation of the UN Guiding Principles on Business and Human Rights regarding operations in conflict-affected areas.

4.2 Utilization of Apartheid Logistics

The movement of goods in the West Bank is governed by a dual system of roads and checkpoints.

• Visual Evidence: In August 2022, Who Profits researchers documented a CBC distribution truck passing through the Qalandiya military checkpoint.¹²
• Operational Advantage: Israeli logistical vehicles often have access to bypass roads and expedited lanes at checkpoints. In contrast, Palestinian distributors, such as the National Beverage Company (NBC), face the “Back-to-Back” transfer system, where goods must be unloaded from one truck and reloaded onto another at the checkpoint to enter Jerusalem or Israel.¹³ This process adds immense cost and time, destroying efficiency.
• Market Distortion: CBC’s ability to utilize the military infrastructure of the occupation (checkpoints and roads) grants it an artificial competitive advantage over Palestinian competitors. The military occupation effectively subsidizes CBC’s logistics chain while suppressing NBC’s.

5. Resource Extraction and Agricultural Appropriation (CIR 3 & 4)

Beyond logistics, CBC’s subsidiaries act as extractors of resources from the occupied territories. This activity falls under the category of pillage—the appropriation of property in occupied territory for private gain.

5.1 Tabor Winery: The Grapes of Occupation

Tabor Winery is a fully owned subsidiary of CBC. While the winery’s headquarters are in Kfar Tavor (within Israel), its supply chain is deeply rooted in the settlement enterprise.

Intelligence Finding: Tabor Winery sources grapes from vineyards planted on occupied land. Specifically, the company harvests from vineyards in the Gush Etzion settlement bloc (near Alon Shvut) in the West Bank and from settlements in the Occupied Syrian Golan.⁹

Depth of Involvement:

• Planting and Cultivation: In 2009, the company was involved in planting vineyards on approximately 100 dunams of land in the Gush Etzion cluster.¹⁵ This indicates a long-term capital investment in the soil of the settlements.
• Normalization: By processing these grapes into “Israeli Wine” sold internationally, Tabor Winery (and by extension CBC) participates in the laundering of settlement produce, obscuring its origin and normalizing the economic status of the settlements.

5.2 The Dairy Supply Chain: Tara and Meshek Zuriel

CBC entered the dairy market significantly with the acquisition of Tara Dairy in 2004.¹⁶ This sector is heavily integrated with the settlement agricultural output.

Intelligence Finding:

• Meshek Zuriel Dairy: A CBC subsidiary that owns a dairy farm in the settlement of Shadmot Mehola in the occupied Jordan Valley.¹⁷ The Jordan Valley is a strategic zone where Israel maintains full military and civil control (Area C), often demolishing Palestinian structures to make way for settlement agriculture.
• Ramat Hagolan Dairies: CBC holds a significant stake (approx. one-third) in this entity. Ramat Hagolan sources milk from 18 cooperative farms located in settlements in the Golan Heights, such as Nov and Avnei Eitan.¹⁸
• Supply Integration: This milk is integrated into the broader Tara product line. Thus, a consumer purchasing Tara milk or cheese is consuming a product that relies on the water and land resources of the occupied territories, resources that are systematically denied to the local Palestinian population.

5.3 The Water Issue (Hydro-Hegemony)

The production of beverages and dairy is water-intensive. Settlements in the West Bank and Golan Heights enjoy uninterrupted access to water grids supplied by Mekorot (the national water company), often drawing from aquifers that underlie the West Bank.¹⁹

• Disparity: While Palestinian communities near these settlements often face water rationing and rely on tankered water at inflated prices, CBC’s settlement-based suppliers (vineyards and dairy farms) utilize subsidized water for intensive agriculture.
• Complicity: By sourcing from these entities, CBC provides the economic demand that drives the over-extraction of water resources in occupied zones, directly contributing to the resource deprivation of the protected population.

6. Direct Defense Contracting and Logistical Sustainment (CIR 1)

This section addresses the direct relationship between CBC and the Israeli security forces. The audit searched for evidence of “Direct Defense Contracting.” While CBC does not manufacture munitions, it plays a vital role in the sustainment of the personnel who operate the military machine.

6.1 Institutional Supply to the Israel Prison Service (IPS)

The Israel Prison Service (IPS) manages the incarceration of thousands of Palestinian political prisoners. The logistical burden of feeding this population and the guard force is managed through large-scale tenders.

Intelligence Finding:

• Tender Participation: Tara Dairy is a primary competitor and supplier in the IPS food tenders. While recent reports indicate Tnuva won a major meat/frozen tender ²⁰, Tara has historically been a key supplier of dairy products to the IPS and the Israel Police.²¹
• Canteen Supply: Beyond base rations, the prison “canteen” system allows prisoners to purchase supplementary food. Tara products are staples in these canteens. The Palestinian Authority has previously targeted Tara for boycotts specifically due to its pervasive presence in the occupied market and its contracts with Israeli state organs.²¹
• Significance: Supplying the IPS is not a neutral act. It involves the company in the logistical operation of a prison system that is an essential component of the occupation’s control mechanism. The revenue generated from these contracts comes directly from the Ministry of Public Security.

6.2 Supply to the Israel Defense Forces (IDF)

The IDF is the largest institutional consumer of food in Israel. As the military has privatized its logistics, it relies on civilian contractors for catering and dry goods.

Intelligence Finding:

• Vendor Status: Tara Dairy is listed as a major supplier to the “Institutional Market,” a euphemism in Israeli trade data that encompasses the IDF, Police, and Hospital systems.¹⁶
• Volume: The IDF consumes approximately 4% of all Israeli food.²² Tara’s position as the second-largest dairy processor ¹⁶ ensures it captures a significant portion of this massive government spend.
• Direct Delivery: In a militarized society, the distinction between “civilian” and “military” supply chains blurs. Delivery trucks for major food conglomerates like Tara have security clearance to enter bases and delivery points that are off-limits to the general public, indicating a level of security vetting and integration.

6.3 Ideological Support: “Adopt a Soldier”

Perhaps the most direct evidence of CBC’s alignment with the military mission is its voluntary, non-contractual support for combat units.

Intelligence Finding:

• Program Participation: CBC has participated in the “Adopt a Soldier” (Amez Lohem) project for over 15 years.²³ This project connects business companies with IDF combat battalions to provide funding for “wellbeing” activities (recreation, gym equipment, unit celebrations).
• Specific Unit Sponsorship: Intelligence indicates that CBC has sponsored the Shahar and Azuz units.²³
• Donations to AWIS: CBC has been identified as a donor to the Association for the Wellbeing of Israel’s Soldiers (AWIS/Aguda Lemaan HaHayal), the official channel for philanthropic support to the IDF.²⁴
• Assessment: This activity crosses the line from commercial supplier to ideological partner. By sponsoring specific units, CBC is directly investing in the morale and operational readiness of the military forces enforcing the occupation. This is “Ideological Support” as defined in the audit objective.

7. Financial Enablers: The Banking Nexus

To understand the full scope of complicity, the audit must look upstream to the capital flows managed by CBC’s owners. The Wertheim family’s control of Mizrahi Tefahot Bank is a critical vector of systemic support for the occupation.

7.1 Mizrahi Tefahot Bank: The Settlement Financier

Mizrahi Tefahot Bank (UMTB) is distinct among Israeli banks for its aggressive involvement in the mortgage market for settlements.

Intelligence Finding:

• UN Database Designation: UMTB is listed in the UN database of companies involved in settlement activities.²⁵
• Construction Financing: The bank provides the financial “oxygen” for settlement expansion. It finances the construction projects of major developers in settlements like Ariel, Ma’ale Adumim, Har Homa, and Pisgat Ze’ev.⁶
• Direct Loans: The bank grants loans to settlement municipalities (Local Councils), allowing them to build infrastructure (sewage, roads) that supports population growth in the settlements.⁵

7.2 The Cross-Subsidization Effect

The ownership structure reveals a synergy between the beverage business and the banking business.

• Mechanism: Revenue from CBC operations (Coca-Cola sales) enriches the Wertheim family. This wealth underpins their controlling stake in Mizrahi Tefahot Bank.
• Implication: When a consumer buys a Coca-Cola product in Israel (or from a settlement vending machine), they are contributing to the capital pool of the Wertheim family. This capital is then leveraged through the banking system to issue loans for building homes on expropriated Palestinian land. The connection is indirect but materially significant; the beverage franchise acts as a cash cow that supports a diversified portfolio heavily invested in the occupation.

8. Ideological and Political Material Support

Beyond military logistics, CBC has been implicated in financing political groups that promote extremist ideologies aligned with the settlement movement.

8.1 The Im Tirtzu Donation

Intelligence Finding: In 2015, a regulatory filing revealed that CBC (Coca-Cola Israel) donated 50,000 NIS (approx. $13,850) to the organization Im Tirtzu.²⁸

Context:

• Im Tirtzu’s Profile: Im Tirtzu is an ultranationalist group that has campaigned aggressively against human rights NGOs (like Breaking the Silence and the New Israel Fund) and seeks to delegitimize academic and cultural expressions of Palestinian identity (Nakba denial).³⁰ An Israeli court ruling stated the group has “fascist attributes”.³⁰
• Attempted Cover-Up: CBC requested that the donation remain confidential, but the Israeli Corporations Authority rejected this request, forcing the disclosure.²⁸ This attempt to hide the transaction suggests CBC leadership was aware of the reputational toxicity of the group but proceeded with the support regardless.
• Significance: This donation is evidence of ideological alignment. It was not a business transaction; it was a grant to a political actor that works to silence dissent against the occupation. This contradicts The Coca-Cola Company’s global claims of political neutrality.³²

9. Comparative Logistics: The Apartheid Reality

A forensic comparison of CBC’s operations versus those of its Palestinian counterpart, the National Beverage Company (NBC), exposes the systemic inequality—often termed apartheid logistics—that defines the business environment.

Analysis: This comparison demonstrates that CBC’s market dominance is not solely a result of business acumen but is structurally guaranteed by the military occupation. The restrictions placed on NBC (the competitor) effectively serve as a subsidy to CBC, protecting its market share in the lucrative Jerusalem and settlement markets.

10. Global Brand Implications and Intellectual Property

While The Coca-Cola Company (TCCC) in Atlanta maintains that it does not own the bottling plants in Israel, the forensic audit reveals that the relationship is deeper than a simple arms-length franchise.

10.1 Royalties and Benefits

• Financial Flow: A Tel Aviv District Court ruling confirmed that CBC pays royalties to TCCC for the use of intellectual property.³⁴ Therefore, TCCC directly profits from sales generated in the Atarot settlement facility and from the captive market of the occupation.
• Knowledge: TCCC executive leadership is aware of the Israeli operations. Delegations from Atlanta have visited Israel to tour facilities and have praised local technological innovations.¹⁷ The company cannot claim ignorance of the Atarot facility’s location, which has been a subject of international boycott campaigns for years.

10.2 Legal Risk

By continuing to license its brand to an entity operating on occupied land (Atarot) and sourcing stolen resources (Tabor Winery), TCCC exposes itself to reputational and potential legal risks under evolving international standards (e.g., the UN Guiding Principles). The “Gaza Cola” and “Palestine Drinks” phenomenon in Europe ³⁶ indicates that the market is beginning to penalize the brand for this perceived complicity.

11. Conclusion and Future Intelligence Requirements

11.1 Conclusion

The Central Bottling Company (CBC) is a highly integrated component of the Israeli occupation’s logistical and economic ecosystem. Its complicity is not incidental; it is structural.

• Ideally: It supports the ideology of the occupation through donations to Im Tirtzu and the IDF.
• Materially: It sustains the military and prison systems through supply contracts.
• Territorially: It occupies land in Atarot and extracts resources from the West Bank and Golan.
• Financially: Its profits feed the banking system (Mizrahi Tefahot) that builds the settlements.

For a Defense Logistics Analyst, the conclusion is clear: CBC functions as a “Dual-Use” entity in the broader sense—a civilian corporation that provides the necessary sustainment for a military occupation to function efficiently.

11.2 Future Intelligence Requirements (FIRs)

To refine this assessment further, future auditing efforts should focus on:

1. Tender Documentation: Acquiring specific tender documents (RFPs) for the current fiscal year regarding IDF and IPS food supply to determine the exact dollar value of Tara Dairy’s contracts.
2. Atarot Expansion: Monitoring satellite imagery of the Atarot Industrial Zone to detect any expansion of the CBC distribution center footprint.
3. Bank Loan Portfolios: Investigating the specific loan books of Mizrahi Tefahot to quantify the percentage of its portfolio dedicated to settlement construction vs. Green Line construction.
4. Supply Chain Audits: Conducting on-the-ground surveillance of the Tabor Winery supply chain during harvest season to document the specific volume of grapes transported from settlement vineyards to the processing facility.

End of Report

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