Coca-Cola

1. Executive Dossier Summary

Company: The Coca-Cola Company (TCCC)

Jurisdiction: United States (Headquarters: Atlanta, Georgia) / Israel (Franchisee Operations: Bnei Brak)

Sector: Consumer Staples / Beverages / Food Technology / Venture Capital

Leadership: James Quincey (Chairman & CEO); David B. Weinberg (Director & Foreign Policy Strategist); The Wertheim Family (Franchisee Owners)

Intelligence Conclusions

The forensic intelligence assessment executed in this dossier concludes that The Coca-Cola Company (TCCC) operates under a status of Systemic Material Complicity with the Israeli occupation, the illegal settlement enterprise, and the broader military-industrial complex of the state. This classification is not derived from a single point of failure or incidental commercial availability, but rather from a multi-decade, deliberate corporate strategy of Distributed Complicity. This operational doctrine utilizes the legal “Franchise Shield” to outsource direct liability for violations of international law to local partners while retaining strategic control, extracting royalties, and leveraging the brand’s global equity to normalize the occupation economy.

Our analysis identifies a “Triad of Complicity” that fundamentally binds the corporate headquarters in Atlanta to the geopolitical objectives of the Israeli state in Tel Aviv and Jerusalem:

First, Operational Entrenchment in Occupied Territory: Through its exclusive Israeli franchisee, The Central Bottling Company (CBC), the Coca-Cola system maintains a critical logistical footprint within the illegal Atarot Industrial Settlement in Occupied East Jerusalem.¹ This facility is not a temporary warehouse; it is a fixed, capital-intensive distribution center built on expropriated Palestinian land, benefiting from state subsidies explicitly designed to fragment the Palestinian urban fabric of Jerusalem and prevent a contiguous Palestinian state.¹ Furthermore, the system engages in the pillage of natural resources, specifically sourcing grapes from the occupied West Bank and the occupied Syrian Golan Heights for its wholly-owned subsidiary, Tabor Winery.²

Second, Strategic Integration with the Military-Intelligence Complex: TCCC has effectively pierced its own corporate veil by establishing “The Bridge”, a commercialization accelerator located in Tel Aviv.⁵ This program systematically integrates “dual-use” technologies developed by veterans of Israeli military intelligence (specifically Unit 8200) into Coca-Cola’s global supply chain. This constitutes active incubation rather than passive procurement. TCCC has made direct equity investments in firms such as Bringg ⁸, thereby validating, financing, and exporting the “Start-Up Nation” narrative which functions as the primary economic engine and diplomatic cover for the Israeli state.

Third, Ideological Financing and Political Advocacy: The leadership of the Coca-Cola system in Israel (the Wertheim family) and executive officers in Atlanta have engaged in direct material support for ideological causes aligned with the occupation. This includes the documented financing of the ultranationalist organization Im Tirtzu ¹⁰—a group labeled by Israeli courts as possessing “fascist attributes”—and the sponsorship of gala events honoring the American Israel Public Affairs Committee (AIPAC) for its role in blocking ceasefire resolutions.¹¹

The intelligence indicates that TCCC functions as a significant “Soft Power Multiplier” for the Israeli state. By steadfastly refusing to exit the Atarot settlement despite decades of civil society pressure—while simultaneously and swiftly suspending operations in Russia over geopolitical aggression in Ukraine ⁹—Coca-Cola demonstrates a Geopolitical Double Standard. This inconsistency reveals that the corporation’s ethical framework is not based on universal human rights or international law, but is instead aligned with US-Israeli foreign policy interests. The company’s response to the 2024 global boycott, which included a disastrous disinformation campaign in Bangladesh denying its well-documented ties to Israel ¹³, confirms a governance culture that prioritizes narrative control and revenue preservation over ethical remediation or legal compliance.

2. Corporate Overview & Evolution

To understand the depth of The Coca-Cola Company’s complicity, one must look beyond its current operations and examine the historical and structural DNA of its relationship with the State of Israel. This relationship was forged in political crisis and solidified through financial interdependence.

Origins & Founders

The Coca-Cola Company, while an iconic symbol of American consumerism, established its irrevocable tie to the State of Israel in the mid-1960s, a period defined by the Arab League Boycott. For decades prior to 1966, Coca-Cola effectively adhered to the Arab boycott, refusing to grant a franchise in Israel to preserve its lucrative market share in the broader Arab world.¹⁵ This stance was driven by a cold economic calculus, prioritizing the tens of millions of Arab consumers over the smaller Israeli market.

However, the dynamic shifted dramatically in 1966. The Anti-Defamation League (ADL) and other Zionist pressure groups in the United States launched a public campaign accusing Coca-Cola of capitulating to the Arab boycott. Facing the threat of a domestic counter-boycott in its home market—the United States—Coca-Cola executed a strategic pivot.¹⁵ On April 15, 1966, the company announced it would grant a bottling franchise to an Israeli group. This decision was a profound political act; the company knowingly sacrificed its Arab markets (it was subsequently banned by the Arab League until the 1990s) to secure its standing with the US Zionist establishment.¹⁸

The franchise was not awarded to a random businessman. It was granted to Abraham Feinberg, a Manhattan banker and the President of the Israel Development Corporation.¹⁹ Feinberg was a pivotal figure in the Zionist movement, instrumental in promoting Israel Bonds and fundraising for the young state. This selection establishes that the initial entry of Coca-Cola into Israel was facilitated by the highest echelons of the Zionist fundraising establishment in the United States. It was not merely a business deal; it was a political alliance. The “founding capital” of Coca-Cola Israel was inextricable from the capital raising efforts for the Israeli state itself.

Assessment: The foundational entry of Coca-Cola into the Israeli market was a political concession to Zionist pressure groups, managed by key financial architects of the Israeli state. This set a precedent where political alignment with Israel superseded pure economic calculation regarding the larger Arab market, a pattern that persists to this day.

Leadership & Ownership

The governance structure of the Coca-Cola system in Israel is characterized by a bifurcation between the global licensor (TCCC) and the local franchisee (CBC). However, the forensic audit reveals a deep entanglement between the two.

The Central Bottling Company (CBC) – “Coca-Cola Israel”:

The exclusive franchisee for Israel is The Central Bottling Company (CBC), a private conglomerate headquartered in Bnei Brak. The ownership structure of CBC is the primary vector of complicity.

• The Wertheim Dynasty: The company is controlled by the Wertheim Family. It was founded by Moshe “Mozi” Wertheim, a figure with deep ties to the Israeli security establishment, reportedly a former Mossad agent.¹¹ Following his death, control passed to his children, David Wertheim (Chairman) and Drorit Wertheim.²¹
• The Banking Nexus: Crucially, the Wertheim family are also the controlling shareholders of Mizrahi-Tefahot Bank (UMTB).⁴ Mizrahi-Tefahot is listed on the United Nations Human Rights Council’s database of business enterprises involved in certain activities relating to settlements in the Occupied Palestinian Territory.⁴ The bank is a primary financier of settlement construction, providing loans to settlement municipalities and mortgage financing for homes built on stolen Palestinian land.
• The Capital Loop: This ownership structure creates a circular economy of occupation. Profits generated from the sale of Coca-Cola products in Israel (and the occupied territories) accrue to the Wertheim family. This capital is then leveraged to maintain control of Mizrahi-Tefahot Bank, which in turn deploys capital to finance the physical expansion of settlements. Therefore, every Coca-Cola purchased in the region indirectly capitalizes the banking infrastructure of the settlement enterprise.

The Coca-Cola Company (TCCC) – Atlanta:

The leadership in Atlanta maintains a rhetoric of “Strict Neutrality,” yet the board composition and executive actions suggest a geopolitical alignment with Israel.

• James Quincey (Chairman & CEO): Quincey has been the enforcer of the “Franchise Shield,” aggressively denying responsibility for the actions of the Israeli partner while maintaining the license agreement. His tenure has been marked by a selective approach to social justice. When the “Black Lives Matter” (BLM) movement posted pro-Palestinian content, Quincey reportedly bowed to pressure from pro-Israel US politicians (such as Senator Ted Cruz) and scrubbed references to the company’s support for BLM, demonstrating that the company’s progressive values are conditional on Zionist approval.¹¹
• David B. Weinberg (Director): The presence of David B. Weinberg on the board is highly significant. Weinberg is a member of the Council on Foreign Relations (CFR) and the International Council of the Belfer Center for Science and International Affairs at Harvard University.¹¹ These institutions are the intellectual engines of the US foreign policy establishment, which has historically viewed the US-Israel alliance as a strategic imperative. Weinberg’s background suggests that the company’s resilience in the face of boycott pressure is informed by a sophisticated understanding of geopolitical power dynamics and the protection offered by the US diplomatic umbrella.
• Herb Allen (Director): As the President of Allen & Co. and host of the Sun Valley Conference, Allen manages a primary node of US-Israel tech diplomacy. The Sun Valley Conference regularly hosts Israeli leaders and intelligence officials alongside US tech giants, facilitating the normalization of Israeli military-grade technology in the global market.¹¹

Analytical Assessment:

The leadership structure reveals a symbiotic relationship. TCCC provides the global legitimacy, marketing prowess, and brand equity, while the Wertheim family (CBC) functions as the operational arm, integrating the brand into the settlement economy and the military apparatus. The ownership overlap between the Coca-Cola franchisee and the primary settlement financing bank (Mizrahi-Tefahot) is a systemic risk factor, rendering every transaction within the Israeli Coca-Cola ecosystem a potential contributor to settlement expansion.

3. Timeline of Relevant Events

The following timeline reconstructs the historical trajectory of The Coca-Cola Company’s involvement in the region, highlighting key moments of political decision-making, economic integration, and controversy.

Date	Event	Significance	Source
1966	Boycott Reversal	Under intense pressure from the ADL and facing a US counter-boycott, Coca-Cola defies the Arab League Boycott and grants an Israeli franchise. This marks the beginning of its political alignment with the state.	15
1968	Factory Opening	The first Coca-Cola bottling plant opens in Bnei Brak, solidifying the brand’s physical presence in the Israeli economy.	19
1997	Government of Israel Award	TCCC is honored by the Government of Israel Economic Mission at a gala dinner for its “30 years of support” and for defying the Arab Boycott, cementing its status as a corporate ally of the state.	12
2002	Kiryat Gat Controversy	Announcements regarding a new plant in Kiryat Gat, an industrial zone built on the ruins of the ethnically cleansed Palestinian village of Iraq Al Manshiya.	23
2004	Acquisition of Tara Dairy	The Central Bottling Company (CBC) acquires Tara Dairy for $39 million. This acquisition expands the “Coca-Cola” system into the dairy sector, which relies heavily on milk sourced from settlement farms in the Jordan Valley.	24
2005	Tabor Winery Purchase	CBC acquires a controlling interest in Tabor Winery, integrating vineyards in the occupied West Bank and Golan Heights into its supply chain.	4
2009	AIPAC Sponsorship	Coca-Cola sponsors the America-Israel Chamber of Commerce (AICC) Gala, which honors AIPAC for its successful lobbying to block a UN ceasefire resolution during “Operation Cast Lead” in Gaza.	11
2014	“The Bridge” Launch	TCCC launches “The Bridge” commercialization program in Tel Aviv to systematically integrate Israeli tech startups—many with military origins—into its global operations.	6
2015	Im Tirtzu Donation	Regulatory filings reveal that CBC (Coca-Cola Israel) donated approximately 50,000 NIS to the ultranationalist group Im Tirtzu, known for its attacks on human rights organizations.	10
2017	Investment in Bringg	TCCC participates in a $10 million Series B funding round for Bringg, an Israeli logistics technology firm, creating a direct equity link.	8
2017	Antitrust Fine	CBC is fined NIS 62 million (later reduced) by the Israel Antitrust Authority for abusing its monopoly power to force retailers to stock Tara Dairy products.	26
2020	Al-Haq Report on Atarot	Palestinian human rights organization Al-Haq publishes a detailed report on the Atarot Industrial Zone, explicitly naming Coca-Cola’s distribution center as a key settlement enterprise.	28
2022	Russia Suspension	Following the Russian invasion of Ukraine, TCCC suspends operations in Russia, citing the “unconscionable effects” of the war, thereby establishing a precedent for geopolitical exit on ethical grounds.	9
2024	Gaza War Boycott	TCCC faces massive consumer boycotts in Turkey, Bangladesh, Egypt, and beyond due to the Gaza genocide. Sales in Bangladesh drop by approximately 23%.	13
June 2024	Bangladesh Ad Fiasco	In an attempt to mitigate the boycott, Coca-Cola releases an advertisement in Bangladesh claiming “Even Palestine has a Coke factory.” The ad is widely debunked for omitting the Atarot settlement facility and is forced to be retracted.	13
July 2024	ICJ Ruling	The International Court of Justice (ICJ) rules Israel’s occupation illegal and affirms that settlements are war crimes, legally implicating Atarot operations in international crimes.	2
Dec 2024	BDS Priority List	The Palestinian BDS National Committee officially adds Coca-Cola to its priority boycott list, escalating the global campaign.	30

4. Domains of Complicity

This section constitutes the core of the forensic audit, executing a deep-dive analysis across four critical domains: Military, Digital, Economic, and Political. Each domain examines a specific vector of the company’s entanglement with the occupation apparatus.

Domain 1: Military & Intelligence Complicity (V-MIL)

Goal: The objective of this domain analysis is to establish whether The Coca-Cola Company, through its subsidiaries or franchisees, provides material support, logistical sustainment, or morale reinforcement to the Israel Defense Forces (IDF) or the security apparatus enforcing the occupation.

Evidence & Analysis:

1. Logistical Sustainment of the IDF (Tara Dairy):
   The audit identifies Tara Dairy, a wholly-owned subsidiary of the Central Bottling Company (Coca-Cola Israel) since 2004 24, as a “Direct Vendor” to the Israeli security establishment.
   • Institutional Contracts: Tara Dairy is a primary supplier for the “Institutional Market.” In Israeli trade data and government tenders, this category euphemistically includes the IDF, the Israel Prison Service (IPS), and the Israel Police.⁴ The IDF does not produce its own food; it relies on a privatized network of civilian contractors for catering and dry goods. By competing for and winning tenders to supply milk, cheese, and yogurts to military bases, Tara Dairy functions as a logistical node in the military supply chain.
   • Operational Significance: This is not incidental retail; it is the bulk provision of caloric sustainment required to keep the personnel of the occupation fed and operational. In modern military doctrine, logistics and sustainment are considered core warfighting functions. Without the reliable supply of food from contractors like Tara, the IDF’s ability to maintain its deployment in the West Bank and on the Gaza border would be severely hampered.
   • IPS Integration: The supply of dairy products to the Israel Prison Service (IPS) further implicates the company in the incarceration of Palestinian political prisoners. Tara products are staples in prison canteens, where prisoners are often forced to purchase supplementary food at inflated prices due to the poor quality of provided rations. This transfers the cost of subsistence from the state to the prisoners’ families, creating a profit center from mass incarceration.⁴
2. Ideological Reinforcement (“Adopt a Soldier”):
   Beyond contractual supply, the franchisee engages in voluntary ideological support that crosses the line from commercial vendor to corporate patron.
   • Unit Sponsorship: Intelligence confirms CBC’s active participation in the “Adopt a Soldier” (Amez Lohem) project.⁴ Specifically, the company has sponsored the Shahar and Azuz combat battalions.
   • Mechanism of Support: This program connects corporate capital directly to military units to fund “wellbeing” activities, such as gym equipment, unit celebrations, and recreation days. This is not charity; it is a strategic investment in the morale and operational readiness of combat units. By sponsoring specific battalions, Coca-Cola Israel explicitly aligns its corporate identity with the fighting forces of the state. This is a direct violation of the principle of corporate neutrality in conflict zones and implicates the brand in the actions of those specific units.
3. The “Unit 8200” Cyber-Dependency:
   While often categorized under the “Digital” domain, the reliance on Unit 8200 (IDF Signals Intelligence) creates a military-industrial feedback loop that merits inclusion here.
   • The “Bridge” Pipeline: TCCC’s “The Bridge” program in Tel Aviv specifically targets startups founded by Unit 8200 veterans.⁵
   • Recruitment & Validation: By partnering with firms like Wiz, Check Point, and Claroty (all founded by Unit 8200/81 alumni) ⁵, Coca-Cola validates the prestige of the IDF’s cyber-warfare units. The “Unit 8200” brand is a key export asset for Israel; Coca-Cola’s adoption of this “security stack” signals to the global market that military-grade surveillance tech is the standard for civilian commerce.
   • Tech Transfer: Technologies developed for the surveillance of Palestinians—such as signals intelligence, pattern recognition, and data interception—are repackaged as “consumer analytics” (e.g., WeissBeerger beverage analytics).¹¹ Coca-Cola facilitates this “dual-use” conversion, effectively monetizing military R&D and providing a civilian revenue stream for the veterans of the occupation’s intelligence apparatus.

Counter-Arguments & Assessment:

• Counter-Argument: Defenders of the company might argue that “Coca-Cola Atlanta does not sign the IDF contracts; the independent franchisee does.”
• Rebuttal: This is the classic “Franchise Shield” defense. However, TCCC receives royalties from every sale made by CBC, including those to the IDF and IPS. Furthermore, TCCC’s Supplier Guiding Principles strictly prohibit human rights abuses. By failing to enforce these principles on a franchisee that sponsors combat units and supplies the prison system, TCCC is complicit by omission and financial benefit. The parent company has the leverage to demand compliance but chooses to prioritize revenue.
• Counter-Argument: “Providing milk is not military aid.”
• Rebuttal: This ignores the reality of modern logistics. An army marches on its stomach. The privatization of military logistics means that civilian food contractors are essential components of the defense establishment. Tara Dairy provides the sustainment necessary for the daily operation of bases and checkpoints.

Analytical Assessment: High Confidence. The link is structural (ownership of Tara) and ideological (Adopt a Soldier). The integration of Unit 8200 technology creates a secondary layer of military-industrial interdependence that strengthens the state’s cyber-warfare capabilities.

Named Entities / Evidence Map:

• Tara Dairy: Direct supplier to IDF/IPS.⁴
• Shahar & Azuz Battalions: Combat units sponsored by CBC.⁴
• Unit 8200: Source of TCCC’s cyber-stack (Wiz, Check Point).⁵

Domain 2: Digital & Technological Complicity (V-DIG)

Goal: This section aims to determine the extent of the Target’s integration with the Israeli technology sector, specifically regarding the adoption of “dual-use” surveillance technologies and the validation of the “Project Nimbus” ecosystem.

Evidence & Analysis:

1. “The Bridge” Commercialization Program:
   Established in 2014 in Tel Aviv, “The Bridge” is TCCC’s flagship mechanism for absorbing and validating Israeli innovation.6
   • Strategic Intent: Unlike a passive Venture Capital fund that simply invests money, “The Bridge” offers commercialization. It acts as a global distribution pipeline, taking early-stage Israeli startups and embedding their code into Coca-Cola’s global operations (marketing, supply chain, retail).³²
   • Partnerships: The program is run in partnership with Turner (Time Warner) and Mercedes-Benz.⁸ This creates a powerful consortium of multinationals that collectively “whitewash” and normalize the Israeli tech sector, insulating it from the effects of the BDS movement.
   • Scale and Impact: Over 30 startups have been incubated through this program, with their technology exported to TCCC markets worldwide.³³ This acts as a massive “Multiplier Effect” for the Israeli tech economy, which is the state’s primary growth engine and a key source of tax revenue used to fund the occupation.
2. Surveillance Capitalism and “Frictionless” Control:
   The audit identifies a reliance on “Retail Tech” that repurposes military surveillance logic for consumer monitoring.
   • Trax Retail: This company is a dominant player in Coca-Cola’s retail strategy, used by bottlers such as Coca-Cola Amatil for “shelf monitoring”.⁵ Trax uses computer vision and image recognition to analyze photos of store shelves. The technology originates from Israeli R&D and uses “signal-based” logic—conceptually derived from Signals Intelligence (SIGINT)—to detect anomalies (e.g., a missing Coke bottle) in the retail environment.
   • Trigo: A “frictionless checkout” company founded by Michael Gabay and other Unit 8200 veterans.⁵ Trigo retrofits supermarkets with dense arrays of ceiling cameras to track shopper movements and create 3D digital twins of the environment. Coca-Cola’s subsidiary Costa Coffee is a strategic partner and pilot user of this technology.⁵
   • Implication: This integration normalizes the “Panopticon” architecture developed for occupation control (checkpoints, camera grids, behavioral tracking) and applies it to civilian retail. Coca-Cola serves as a key global vehicle for the normalization and monetization of this surveillance technology.
3. Direct Equity Investment (Piercing the Veil):
   Crucially, TCCC has moved beyond commercial partnerships to Direct Equity Investment, a move that legally pierces the “Franchise Shield.”
   • Bringg: In 2017, TCCC participated in a $10 million Series B funding round for Bringg, an Israeli logistics platform.⁸
   • Significance: This investment creates a “High Proximity” link. TCCC is not just a customer; it is a shareholder in an Israeli firm. Bringg’s platform optimizes “last-mile” delivery. Given CBC’s extensive operations in the West Bank, it is highly probable that Bringg’s algorithms—funded in part by Atlanta—are used to optimize the delivery of Coca-Cola products to illegal settlements, making the logistics of the occupation more efficient and profitable.
4. Cloud Sovereignty and Project Nimbus:
   • Microsoft Azure/Wiz: TCCC relies on Wiz (founded by Assaf Rappaport and other Unit 8200 veterans) for cloud security and hosts significant data on Microsoft Azure.⁵
   • The Nexus: Microsoft’s “Israel Region” data centers were built to service Project Nimbus, the controversial $1.2 billion cloud contract for the Israeli military and government.⁵ By being a major enterprise customer of Azure and Wiz, Coca-Cola contributes to the economic viability (baseload demand) of the infrastructure that hosts the IDF’s operational data.
   • Data Vulnerability: The “ChaosDB” vulnerability incident in 2021 revealed that Wiz researchers had access to Coca-Cola’s database.⁵ This highlights a loss of data sovereignty, where sensitive corporate data is accessible to Israeli cyber-actors with deep ties to the state intelligence apparatus.

Counter-Arguments & Assessment:

• Counter-Argument: “Investing in tech is standard global business; Israel is a tech hub.”
• Rebuttal: The Israeli tech sector is unique in its “Fusion Doctrine” with the military. The line between civilian startup and military unit is porous. Investing in a company like Bringg or utilizing Wiz is not a neutral act; it is a direct investment in human capital trained by and reservist-linked to the occupation forces. TCCC’s “The Bridge” is explicitly designed to accelerate this specific ecosystem, effectively “laundering” military tech into the global market.

Analytical Assessment: Systemic/Strategic. TCCC is not just a user; it is an accelerator and investor. It actively transfers military-grade tech into the civilian sphere, providing revenue and validation to the “Unit 8200” ecosystem.

Named Entities / Evidence Map:

• The Bridge: TCCC Accelerator in Tel Aviv.⁵
• Bringg: Direct Equity Investment ($10M).⁹
• Wiz / Check Point: Cyber-security dependencies.⁵
• Trax / Trigo: Surveillance retail partners.⁵

Domain 3: Economic & Structural Complicity (V-ECON)

Goal: This section documents the physical presence of the Target in occupied territory, its extraction of natural resources, and its integration into the settlement economy.

Evidence & Analysis:

1. The Atarot Industrial Settlement (“The Smoking Gun”):
   The most damning evidence of complicity is the Central Bottling Company’s (CBC) facility in the Atarot Industrial Zone.1
   • Location: Atarot is an illegal Israeli settlement industrial zone located in Occupied East Jerusalem. It was established on land expropriated from the Palestinian village of Beit Hanina in 1970.³
   • Function: CBC operates a massive regional distribution center and cooling houses at this location. It serves as a critical logistical hub for distributing products to the Jerusalem market and the surrounding settlement blocs (Ma’ale Adumim, Giva’at Ze’ev).¹
   • Geopolitical Impact: The presence of heavy industry in Atarot is a strategic tool of the Israeli state to “create facts on the ground.” It is part of the “Jerusalem Envelope” strategy designed to sever East Jerusalem from its Palestinian hinterland (Ramallah), thereby rendering the future contiguity of a Palestinian state impossible. By paying municipal taxes and rent in Atarot, Coca-Cola constitutes a pillar of the settlement’s economic viability.
   • International Law: This operation constitutes a direct violation of the Fourth Geneva Convention (Article 49), which prohibits the transfer of an occupying power’s civilian population and infrastructure into occupied territory. It also aligns with the definition of “Pillage” under the Hague Regulations.
2. Resource Extraction (Tabor Winery & Neviot):
   • Tabor Winery: This is a 100% subsidiary of CBC.⁴ The forensic audit confirms that Tabor Winery sources grapes from vineyards in the Gush Etzion settlement bloc (West Bank) and the Occupied Syrian Golan Heights.² This constitutes the direct theft and commercialization of natural resources from occupied populations for corporate profit.
   • Neviot: CBC’s mineral water subsidiary.¹ Neviot extracts water from aquifers that are part of the integrated national grid managed by Mekorot. This grid systematically discriminates against Palestinians, often denying them access to their own water resources while supplying settlements with unlimited water for swimming pools and intensive agriculture (“Water Apartheid”). While bottling may occur inside the Green Line, the resource allocation is part of a discriminatory system supported by CBC’s market demand.
3. The “Aggregator Nexus” (Supply Chain):
   • Prigat: CBC’s juice brand, Prigat, relies heavily on fresh fruit and concentrates. The audit indicates a high probability that these concentrates are sourced from major Israeli aggregators like Mehadrin or Hadiklaim.¹
   • Mechanism: These aggregators are known to commingle produce grown inside the Green Line with produce grown in Jordan Valley settlements. Therefore, Coca-Cola/Prigat products likely contain “laundered” settlement fruit.
   • European Sourcing: The risk extends to Europe. Coca-Cola Europacific Partners (CCEP) and Innocent Drinks (owned by TCCC) source citrus concentrates from the Mediterranean during the winter window (December-April). Without explicit “No Settlement” protocols (which have not been published), they likely purchase settlement-linked citrus concentrates from Israeli aggregators to meet demand, creating passive supply chain complicity.¹
4. Monopoly Power and “Tying”:
   • Antitrust Violations: In 2017, the Israel Antitrust Authority fined CBC NIS 62 million (later reduced to 39 million) for abusing its monopoly power.²⁶
   • The Tactic: The investigation revealed that CBC forced retailers to stock Tara Dairy products (a competitive sector connected to settlement supply chains) as a condition for receiving discounts on Coca-Cola (the monopoly product).¹ This “tying” strategy weaponized the global strength of the Coca-Cola brand to artificially prop up and subsidize the settlement-dependent dairy business.

Counter-Arguments & Assessment:

• Counter-Argument: “TCCC does not own the Atarot plant; CBC does. TCCC cannot dictate local real estate decisions.”
• Rebuttal: TCCC licenses the brand and collects royalties from the Atarot operations. The location of the plant is public knowledge and has been the subject of protests for over a decade.²⁸ TCCC possesses the legal leverage to revoke the franchise agreement for “conduct detrimental to the brand,” yet it chooses not to exercise this right. This constitutes Ratification by Inaction.
• Counter-Argument: “The Gaza Factory (NBC) balances it out. Coca-Cola invests in Palestine too.”
• Rebuttal: The existence of a Palestinian franchisee (National Beverage Company) operating under a debilitating military blockade does not absolve the illegality of the Israeli franchisee operating on stolen land. In fact, it highlights the Apartheid Logistics: CBC trucks use fast lanes, bypass roads, and military checkpoints; NBC trucks face back-to-back transfer delays and import restrictions.⁴ One operation is subsidized by the occupation; the other is strangled by it.

Analytical Assessment: Tier 1 (Extreme). The physical occupation of land in Atarot and the extraction of grapes/water constitutes a direct, material violation of international law. The “tying” of the global brand to settlement dairy products demonstrates active leverage of corporate power to sustain the occupation economy.

Named Entities / Evidence Map:

• Atarot Industrial Zone: Location of CBC Distribution Center.²
• Tabor Winery: Sources grapes from settlements.⁴
• Neviot: Water extraction subsidiary.¹
• Mehadrin/Hadiklaim: Likely upstream suppliers.³⁴

Domain 4: Political & Ideological Complicity (V-POL)

Goal: This domain analyzes the target’s lobbying activities, political financing, executive advocacy, and alignment with Zionist advocacy organizations.

Evidence & Analysis:

1. Direct Political Financing (Im Tirtzu):
   • The Incident: In 2015, regulatory filings revealed that CBC (Coca-Cola Israel) donated 50,000 NIS (approximately $13,850) to the organization Im Tirtzu.¹⁰
   • The Recipient: Im Tirtzu is a radical right-wing extra-parliamentary group. It is notorious for “naming and shaming” Israeli human rights activists, academics, and artists as “moles” or “traitors.” An Israeli court famously ruled that the group shares “attributes of fascism”.³⁵
   • The Cover-Up: CBC requested that the donation remain confidential, but the Israeli Corporations Authority forced its disclosure.¹⁰ This attempt to hide the transaction demonstrates “Consciousness of Guilt”—the leadership knew the donation was toxic and antithetical to the global brand’s image but proceeded with it anyway.
   • Implication: Profits generated from Coca-Cola sales were used to finance political warfare against Israeli human rights defenders. TCCC did not revoke the franchise following this revelation, signaling that financing fascism is not a deal-breaker for the Atlanta leadership.
2. Institutional Advocacy (AICC & AIPAC):
   • Leadership: Joel Neuman, a Senior Managing Counsel at The Coca-Cola Company (Atlanta), served as the Chairman of the America-Israel Chamber of Commerce (AICC) (Southeast Region).¹¹ This is not merely passive membership; it is direct executive leadership of a Zionist trade organization.
   • The AIPAC Connection: Coca-Cola has been a Gold Sponsor of the AICC “Eagle Star Awards.” In 2009, this gala explicitly honored AIPAC (The American Israel Public Affairs Committee) for its successful lobbying efforts to block a UN ceasefire resolution during the Gaza War (“Operation Cast Lead”).¹¹
   • Complicity: By sponsoring an event that honored AIPAC for prolonging a war and preventing a ceasefire, Coca-Cola directly aligned its brand and financial resources with the political machinery of the conflict. This creates a direct link between the corporation and the diplomatic shielding of Israeli military actions.
3. The “Safe Harbor” Double Standard:
   • Russia vs. Israel: Following the Russian invasion of Ukraine in 2022, TCCC suspended operations in Russia, halting production at 10 bottling plants and citing the “unconscionable effects” of the war.⁹
   • Contrast: Despite the ICJ ruling in July 2024 that the Israeli occupation is illegal and that settlements are war crimes ², and despite the death toll in Gaza exceeding 40,000, TCCC maintains “business as usual” in Israel. It continues to operate the Atarot facility.
   • Conclusion: This glaring inconsistency proves that TCCC’s “corporate ethics” are subservient to US foreign policy. The company acts against aggressors only when they are sanctioned by the US State Department. It functions as a corporate arm of US soft power, enforcing sanctions on enemies (Russia) while protecting allies (Israel) regardless of the humanitarian reality.
4. Disinformation and Narrative Control:
   • Bangladesh 2024: In June 2024, facing a crippling boycott in Bangladesh that saw sales drop by ~23%, TCCC released a television advertisement featuring a shopkeeper reassuring a customer that Coca-Cola is “not from that place” (Israel) and highlighting the existence of the Palestinian factory.¹³
   • The Backlash: The ad was widely debunked by activists and consumers who pointed out the existence of the Atarot settlement facility and the deep financial ties to Israel. The attempt to use the Palestinian factory as a shield backfired, perceived as “gaslighting.” TCCC was forced to pull the ad from social media and TV.³⁶ This incident demonstrates a willingness to use disinformation to protect revenue streams rather than addressing the core ethical violations.

Counter-Arguments & Assessment:

• Counter-Argument: “Donations are local decisions made by the franchisee.”
• Rebuttal: The Im Tirtzu donation was described as a “mistake” by the franchisee after it was exposed ¹⁰, but it reflects the ideological DNA of the ownership (Wertheim family). TCCC’s failure to penalize this action proves that the “Franchise Shield” is a mechanism for plausible deniability. Furthermore, Joel Neuman’s chairmanship of the AICC was a direct action by an Atlanta executive, not a franchisee.

Analytical Assessment: High Confidence. The combination of direct executive leadership in Zionist trade chambers, the franchisee’s funding of fascist groups, and the glaring geopolitical double standard places TCCC deeply in the political domain of complicity.

Named Entities / Evidence Map:

• Im Tirtzu: Recipient of funds.¹⁰
• Joel Neuman: TCCC Executive / AICC Chairman.¹¹
• AICC/AIPAC: Sponsorship nexus.¹²

5. BDS-1000 Classification

Results Summary:

• Final Score: 606
• Tier: Tier B (Severe Complicity)

Justification Summary:

The Coca-Cola Company exhibits Severe Complicity due to the Physical Entrenchment of its supply chain in illegal settlements (Atarot, Tabor Winery) and the Strategic Integration of its digital backbone with the Israeli military-tech sector (The Bridge, Unit 8200 stack). While TCCC attempts to use the “Franchise Shield” to deflect liability, the Direct Equity Investment in Bringg and the Executive Leadership in the America-Israel Chamber of Commerce establish direct, parent-company responsibility. The massive discrepancy between its withdrawal from Russia and its endurance in Atarot confirms a political alignment that prioritizes the Israeli market over international law.

Domain Scoring Summary

Domain	I	M	P	V-Domain Score
Military (V-MIL)	3.5	6.0	6.0	2.57
Digital (V-DIG)	4.5	7.0	9.0	4.50
Economic (V-ECON)	7.0	8.5	7.5	7.00
Political (V-POL)	7.5	6.0	9.0	6.43

Calculations

Using the OR-dominant formula with a side boost:

Let:

$$V_{MAX} = \max(2.57, 4.50, 7.00, 6.43) = 7.00 \text{ (ECON)}$$

$$Sum_{OTHERS} = (2.57 + 4.50 + 6.43) = 13.50$$

BRS Score Formula:

$$BRS_{Score} = ((7.00 + (13.50 \times 0.2)) \div 16) \times 1000 \\ BRS_{Score} = ((7.00 + 2.70) \div 16) \times 1000 \\ BRS_{Score} = (9.70 \div 16) \times 1000 \\ BRS_{Score} = 0.60625 \times 1000 \\ BRS_{Score} = 606$$

Grade Classification: Tier B (Severe Complicity)

6. Recommended Action(s)

Based on the forensic audit and Tier B classification, the following actions are recommended for civil society organizations, institutional investors, and procurement officers:

1. Targeted Consumer Boycott:
   • Scope: The boycott should encompass all TCCC brands, including Coca-Cola, Fanta, Sprite, Dasani, SmartWater, Costa Coffee, and Innocent Drinks.
   • Rationale: To impose a tangible economic cost for the continued operation of the Atarot settlement facility and the failure to divest from the complicit Israeli franchisee. The recent success of the Bangladesh boycott (23% sales drop) proves the company’s vulnerability to consumer pressure.
2. Institutional Divestment:
   • Action: Sovereign Wealth Funds, Pension Funds, and ESG-focused investors must classify TCCC as “Non-Compliant” with the UN Guiding Principles on Business and Human Rights and the OECD Guidelines for Multinational Enterprises.
   • Justification: The company’s operations in occupied territory (Atarot) and its pillage of natural resources (Tabor Winery) constitute unmitigated legal and reputational risks. Following the precedent of the Russia withdrawal, shareholders should file resolutions demanding a formal “Human Rights Impact Assessment” of the Atarot facility and the Tabor Winery supply chain.
3. Public Exposure & “Tech-Washing” Awareness:
   • Focus: Activists should highlight “The Bridge” program. Campaigns should target tech conferences where TCCC promotes its “innovation” strategy to expose the military origins (Unit 8200) of the underlying technology.
   • Narrative: Challenge the “Franchise Shield” narrative by publicizing the Bringg investment ($10M) and Joel Neuman’s AICC Chairmanship to prove direct Atlanta involvement in the Israeli ecosystem.
4. Supply Chain Monitoring (Winter Citrus):
   • Action: Retailers in Europe should demand rigorous audits of Innocent Drinks and Coca-Cola Europacific Partners (CCEP) supply chains during the winter season (Dec-April).
   • Goal: To ensure no commingled settlement citrus from aggregators like Mehadrin or Hadiklaim enters the juice supply. Retailers should demand “Green Line” certification for all Israeli produce inputs.

 

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