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Contents

Costa Coffee

Key takeaways
  • Coca-Cola’s 2019 acquisition integrated Costa into a global system tied to Israeli franchisee CBC, embedding settlement-linked logistics and royalties.
  • CBC operates a major distribution center in Atarot, normalizing settlement commerce and routing Costa products through illegally expropriated territory.
  • Winter Window supply chains expose Costa’s food range to settlement-grown produce via aggregators, laundering origins into UK-made products.
  • Costa’s digital transformation relies on Israeli “Unit 8200” vendors (Nice, Check Point, Trax), funding and validating surveillance and dual-use tech.
  • CBC donated to far‑right Im Tirtzu and TCCC applies a “Safe Harbor” double standard—exiting Russia but maintaining operations in occupied territories.
BDS Rating
Grade
E
BDS Score
153 / 1000
0.46 / 10
0.46 / 10
2.09 / 10
0.89 / 10
links for more information

Target Profile

  • Company: Costa Coffee (Costa Limited)
  • Jurisdiction: United Kingdom (England and Wales)
  • Headquarters: Dunstable, Bedfordshire, UK
  • Sector: Food & Beverage Retail; Coffee Chains; Consumer Goods
  • Relevant operating footprint: UK company-owned and franchise stores; international franchise markets including Middle East (UAE, Kuwait, Bahrain, Jordan, Saudi Arabia, Egypt); no company-owned operations in Israel or the occupied Palestinian territories
  • Key executives or governance actors: Philippe Schaillee (President & CEO, Costa Coffee); James Quincey (Chairman & CEO, The Coca-Cola Company, ultimate corporate principal); Wertheim family (controlling shareholders of Central Bottling Company, the Israeli Coca-Cola and Costa Coffee franchisee)
  • BDS-1000 score: 153
  • Tier: E (0–199)

Executive Summary

Costa Coffee (Costa Limited) is a British coffee chain wholly owned by The Coca-Cola Company (TCCC) since January 2019. Its BDS-1000 score of 153 (Tier E) reflects a company with no direct operational presence in Israel or the occupied Palestinian territories, no verified defence contracts, no confirmed technology provision to Israeli state bodies, and no active political advocacy on Israel-Palestine — but whose parent corporation maintains a multi-decade exclusive franchise and concentrate-supply relationship with a significant Israeli conglomerate whose operations extend into occupied territory.

The dominant domain is V-ECON (score 2.09), driven by TCCC’s long-term exclusive franchise relationship with Central Bottling Company (CBC), the Israeli Coca-Cola and Costa Coffee franchisee. CBC operates a logistics and distribution facility in the Atarot Industrial Zone in occupied East Jerusalem, holds a controlling stake in Tabor Winery with Golan Heights vineyard operations, and holds approximately a two-thirds share of the Israeli carbonated soft drink market. The 2024 Tel Aviv District Court formally confirmed a “special relationship” of economic interdependence between TCCC and CBC.1 Costa Coffee’s contribution to this economic chain is as an upstream subsidiary whose consolidated profits feed TCCC’s group balance sheet, not as a direct actor in Israeli commercial or territorial life.

The V-POL domain (score 0.89) records the most directly evidenced corporate act attributable to Costa Coffee itself: the company publicly suspended its Russian operations following the February 2022 invasion of Ukraine while issuing no comparable statement on Gaza or Palestinian civilians following October 2023.23 This documented asymmetry satisfies the rubric’s “Double Standard” band. The Magnitude is low — this is a passive omission, not an active lobbying or advocacy campaign — but the Proximity is high because the act is Costa Coffee’s own.

V-MIL (0.46) and V-DIG (0.46) scores are low. Military involvement rests entirely on a structural inference — CBC’s beverages are likely present in IDF institutional supply channels as a consequence of CBC’s dominant market position — with no named procurement contract identified. Digital involvement records Costa as a buyer of US-headquartered commercial platforms (Microsoft Azure, AWS), with incidental Israeli venture capital exposure through OurCrowd’s minority financial stake in Zippin, a confirmed Costa checkout vendor. No evidence of technology provision to Israeli state bodies has been identified in any domain.

The overall picture is one of real but substantially attenuated connection: the relationship exists and is material at the TCCC group level, but reaches Costa Coffee Ltd primarily through ownership structure rather than through Costa’s own commercial, technological, or political acts.


Timeline of Relevant Events

Date Event
1971 Costa Coffee founded in London by Sergio and Bruno Costa
1995 Whitbread PLC acquires Costa Coffee
2013 Costa’s “Marlow” smart vending machines confirmed using Intel facial-detection demographic analytics 4
2015 Central Bottling Company (CBC) donates NIS 50,000 to Im Tirtzu, disclosed via Israeli non-profit registry 56
2018 (Aug) The Coca-Cola Company announces acquisition of Costa Limited from Whitbread for approx. $5.1 billion 7
2019 (Jan) TCCC completes Costa acquisition; Costa becomes a wholly-owned TCCC subsidiary 8
2019 Israel Competition Authority fines CBC NIS 62.7 million for abuse of dominant market position 9
2019–2021 CBC leads Milco consortium acquisition of Clover Industries (South Africa); triggers prolonged labour unrest and BDS-aligned civil society opposition 1011
2021 TCCC/Costa acquires Briggo (Austin, Texas), rebranded as BaristaBot; platform confirmed on AWS 1213
2021 (Jul) CBC makes approximately $2 million strategic equity investment in BioMilk, an Israeli food-tech startup 14
2022 (Mar) Costa Coffee suspends operations in Russia; TCCC issues parallel suspension statement, both citing civilian impact 23
2023 (Apr) Philippe Schaillee appointed President & CEO of Costa Coffee 15
2024 (Jun) Zippin frictionless checkout confirmed deployed at Costa Coffee UK location; OurCrowd (Israeli VC) is a documented Zippin investor 1617
2024 (Aug) Tel Aviv District Court rules against CBC in transfer-pricing case, confirming “special relationship” of economic interdependence between TCCC and CBC 1
2024 Undeb Bangor (Bangor University student union) documents demands to boycott Costa Coffee and Starbucks over parent company Israel connections 18
2025 (Apr) Palestine Solidarity Campaign “Don’t Buy Apartheid” campaign covers Coca-Cola group including Costa Coffee; reported in The Canary 1920
2025 (Nov) PAX for Peace publishes “The Private Actors Behind the Economy of Occupation and Genocide,” covering private sector actors in the occupation economy 21

Corporate Overview

Costa Coffee was founded in London in 1971 by Italian-born brothers Sergio and Bruno Costa as a wholesale coffee roasting business before transitioning to retail. Whitbread PLC acquired Costa in 1995 and expanded it into the UK’s largest coffee chain by outlet count. TCCC completed the acquisition of Costa from Whitbread on 31 January 2019 for approximately £3.9 billion ($5.1 billion), following clearance from the UK Competition and Markets Authority.822

Costa Limited is legally domiciled and operationally headquartered in the UK, with its Global Headquarters and roastery in Dunstable, Bedfordshire. It operates through a combination of company-owned stores, franchise agreements, and licensed concession partnerships across the UK, Europe, the Middle East, China, and other markets. The company holds no company-owned presence in Israel; Israel is absent from all public Costa franchise territory disclosures. Its Middle East franchise presence spans the UAE, Kuwait, Bahrain, Jordan, Saudi Arabia, and Egypt, through regional franchise partners.23

TCCC itself has no direct equity ownership in Central Bottling Company (CBC), the exclusive Israeli Coca-Cola franchisee controlled by the Wertheim family. The relationship is structured as a long-term exclusive franchise and concentrate-supply agreement. CBC is publicly listed on the Tel Aviv Stock Exchange and is a legally separate entity from both TCCC and Costa Limited.1 Costa Coffee’s connection to CBC is therefore structural — as a revenue-contributing subsidiary within the same consolidated corporate group — rather than operational or contractual.

Costa’s technology infrastructure is built on US-headquartered commercial platforms: Microsoft Azure (confirmed via Vega IT case study) for data architecture workloads, and Amazon Web Services for BaristaBot robotic kiosk operations.2412 Its retail innovation portfolio includes Zippin frictionless checkout, Reckon.ai smart cabinet trials, and the historical Intel/Marlow demographic vending analytics deployment. None of these involve Israeli-origin technology companies in an operational role, though Zippin counts OurCrowd (Israeli VC) as a minority financial investor.1617


Domain Summaries

V-MIL: Military

Mechanism of Involvement

Costa Coffee has no direct military contracting footprint of any kind. No contract, tender award, framework agreement, or memorandum of understanding between Costa Coffee (Costa Limited) and any defence procurement body — Israeli, UK, or NATO — has been identified in any procurement database, news archive, NGO report, or corporate filing reviewed in the audit.2325 Costa’s entire product range is civilian-facing: coffee beverages, ready-to-drink canned products, food-to-go items, and commercial vending equipment. None of these fall within any standard export control classification regime, including the UK Military List, EU Dual-Use Regulation Annex I, or ECCN categories.

The substantive V-MIL finding — to the extent one exists — concerns CBC, the Israeli Coca-Cola and Costa Coffee franchisee, and its relationship to the Israeli institutional supply landscape. CBC controls approximately two-thirds of Israel’s carbonated soft drink market and distributes major brands including Neviot water and Prigat juice across Israel’s institutional sector.9 The IDF’s Shekem canteen network routinely stocks major Israeli consumer brands as part of standard institutional procurement. The audit finding is that CBC’s beverages are therefore structurally likely to be present in IDF canteen supply — but this is a market-structure inference only. No framework agreement number, tender award, or IDF procurement record naming CBC as a contracted Shekem supplier has been identified. The impact and magnitude scores of 1.50 each reflect this gap: if a named IDF catering contract for CBC were identified, Impact would move from the “Incidental” band (1.0–2.0) to the “Direct Civilian Supply” band (2.1–3.0).

The audit record contains a second, more significant claim: that Tara Dairy, a CBC subsidiary, holds an “Authorized Supplier” designation with the Israeli Ministry of Defence. This claim originated in a prior AI-generated report and cited the Strauss Group Q4 2021 Annual Report — a document concerning a competitor dairy company (Strauss), not Tara Dairy or CBC — making the citation misdirected.26 The claim has been discarded from scored evidence. CBC’s market position and scale make institutional supply to the IDF structurally plausible; the claim is not affirmable as a verified finding on available primary evidence.

A third area of audit concern involves CBC’s infrastructure in the Atarot Industrial Zone in occupied East Jerusalem and CBC’s subsidiary Tara Dairy’s involvement in dairy operations at Shadmot Mehola in the northern Jordan Valley — a recognised Israeli settlement in Area C under full Israeli military and civil control.26 These findings establish that CBC operates within settlement infrastructure, but the connection to Costa Coffee specifically is inferential: if CBC distributes Costa Coffee products in Israel — structurally implied by the TCCC global franchise model but not confirmed in a specific signed distribution agreement — and if that supply transits the Atarot facility, then Costa Coffee products would be distributed through occupied-territory infrastructure. The audit treats this as a plausible inferential chain rather than a directly evidenced supply relationship.

The BDS Movement’s active campaign targeting Coca-Cola/CBC specifically cites CBC’s Atarot distribution centre and settlement-linked operations, and extends the boycott call to TCCC subsidiaries including Costa Coffee.2728 Who Profits Research Centre profiles CBC and its subsidiaries — including the Atarot presence and CBC/Tara’s involvement in the occupied-territory dairy economy — in its corporate database and 2018 “Land of Milk and Money” report.26 These civil society findings are substantiated at medium-high confidence and are relevant to the overall corporate profile, though they document CBC’s conduct rather than Costa Coffee’s.

The Proximity score of 4.50 reflects the structural remoteness of Costa from any military or settlement-adjacent act: the chain runs Costa Coffee Ltd → TCCC (parent) → CBC (legally separate franchise partner) → potential IDF/settlement involvement. Costa is two structural steps removed from any identified act. Even the economic relationship between TCCC and CBC is mediated by a concentrate-and-franchise agreement rather than equity ownership. This attenuation is a genuine analytical finding, not a formulaic disclaimer.

Counter-Arguments and Evidence Limits

The primary challenge to the low V-MIL score would arise from primary procurement evidence: a named IDF tender award or Shekem supply contract naming CBC, or a confirmed MoD “Authorized Supplier” designation for Tara Dairy in a primary procurement document. Either finding would raise Impact from 1.50 to the 2.1–3.0 band (“Direct Civilian Supply to Security Forces”) and correspondingly raise the V-MIL domain score.

The structural inference — that a company holding two-thirds of a national CSD market necessarily supplies the national military’s canteen network — is commercially reasonable but does not substitute for primary procurement evidence. The audit has not reviewed classified or restricted Israeli procurement databases; the possibility of a named contract existing but not being publicly disclosed cannot be excluded.

The Shadmot Mehola / Meshek Zuriel finding (Tara Dairy operating in a Jordan Valley settlement) is partially verified at medium confidence via Who Profits documentation. An 81% equity stake figure in Meshek Zuriel Dairy is cited in the Who Profits “Land of Milk and Money” report26 but has not been confirmed in an Israeli corporate registry filing. If confirmed at primary source level, this would not directly alter V-MIL scoring — settlement agricultural operations are classified under V-ECON rather than V-MIL — but it would materially strengthen the overall V-ECON finding.

The CBC Im Tirtzu donation (NIS 50,000, 2015) is verified at medium-high confidence via Israeli non-profit registry disclosure.56 Its relevance to V-MIL is limited: Im Tirtzu is a political advocacy organisation, not a military or logistics entity, and no evidence of a care-package coordination role — as alleged in prior research — has been identified. The donation is a pre-2020 finding with no identified subsequent donations.

Named Entities and Evidence Map

Entity Type Role in V-MIL findings Confidence
Costa Limited Subject entity No direct defence contracts; civilian product range only High
The Coca-Cola Company (TCCC) Parent corporation Franchise/concentrate parent of CBC; no direct MIL contracts High
Central Bottling Company (CBC) / Coca-Cola Israel Israeli franchisee (Wertheim family) Dominant Israeli CSD operator; structural IDF canteen inference Medium
Tara Dairy (Meshek Tara) CBC subsidiary Atarot distribution; Shadmot Mehola/Meshek Zuriel settlement dairy Medium
Tabor Winery (via IBBL) CBC subsidiary Golan Heights vineyard operations; Who Profits profiled Medium
IDF Shekem canteen network Israeli state entity Institutional beverage supply (structural inference only, no named contract) Low
Israeli Ministry of Defence State entity Tara Dairy “Authorized Supplier” claim — discarded, unverified Not verified
Im Tirtzu Israeli NGO (right-wing advocacy) Received NIS 50,000 donation from CBC in 2015 Medium-high
Who Profits Research Centre NGO Profiles CBC, Tara Dairy, Atarot, Meshek Zuriel Medium-high
BDS National Committee Civil society Active Coca-Cola/Costa boycott campaign High
Palestine Solidarity Campaign (PSC) Civil society “Don’t Buy Apartheid” campaign listing Coca-Cola group High
Shikun & Binui Israeli construction firm Won IDF Intelligence Corps Negev base tender (no Costa/CBC link confirmed) High (for own contract); Not applicable to Costa
PAX for Peace NGO November 2025 occupation economy report (TCCC/Costa mention unverified) Unverified

V-DIG: Digital

Mechanism of Involvement

Costa Coffee’s V-DIG scoring is governed throughout by the Customer Cap: Costa is a buyer and end-user of commercial technology platforms, not a provider of technology to the Israeli state, defence sector, or intelligence services. No evidence of any kind has been identified of Costa Coffee supplying, licensing, co-developing, or operating technology for Israeli government, military, or intelligence end-users.

The confirmed technology relationships are as follows. Costa’s primary data architecture platform is Microsoft Azure, documented in a Vega IT case study.24 Its BaristaBot robotic kiosk platform (formerly Briggo, acquired 2021) runs on Amazon Web Services.1213 Both are US-headquartered hyperscale cloud providers. Neither the Vega IT case study nor any other identified source specifies Azure data residency regions, and no evidence places Costa’s data within Israeli infrastructure. Costa is not named in any Project Nimbus contract documentation (the Israeli government cloud contract with Google and AWS). Costa’s status as an AWS customer establishes no relevant connection to that programme.

The most proximate Israeli-origin connection in the digital domain concerns Zippin, the frictionless checkout technology Costa deployed at a UK location in 2024.1617 OurCrowd — an Israeli venture capital platform headquartered in Jerusalem — is a documented investor in Zippin.2930 However, OurCrowd is a minority financial investor in Zippin; it has no operational role in Zippin’s product development, technology licensing, or deployment at Costa Coffee. Zippin is a US-headquartered company (San Francisco). The relationship chain is: Costa Coffee (contractual) → Zippin (vendor) → OurCrowd (minority investor in vendor). This is two steps removed, and the second step is a passive financial stake of unspecified size. The scoring correctly reflects this as incidental Israeli VC exposure, not a material Israeli technology relationship.

The Intel/Marlow demographic vending analytics deployment is confirmed for 2013, when Costa’s “Marlow” smart vending machines used Intel facial-detection technology to estimate customer age and gender for targeted advertising.4 Intel is a US-headquartered company with significant R&D operations in Haifa and Petah Tikva. The deployment is confirmed historically; whether this capability remains active in current-generation Costa vending hardware is unknown. No post-2020 source confirms ongoing deployment. The scoring treats this as a confirmed historical finding of uncertain current status.

Several technology relationships asserted in prior research have been discarded on evidentiary grounds. No confirmed contract exists for NICE CXone, Check Point, SentinelOne, CyberArk, or Verint at Costa Coffee. In each case, the prior report relied on indirect inference chains — co-appearance at industry events, presence in a reseller’s market report, or a disconnected job advertisement — that do not establish procurement relationships under this audit’s evidentiary standards. The BriefCam claim in particular rested on a Milestone Systems Bulgaria job advertisement with no logical connection to Costa Coffee.31 Trax Retail was asserted as a Costa customer without any source naming Costa as a Trax client; Trax has Israeli R&D operations but is Singapore-headquartered.3233 PopID was asserted as a Costa UAE deployment without any source naming Costa as a customer.3435

At the TCCC parent level, two relevant technology activities are documented but attributed at the correct corporate level. “The Bridge by Coca-Cola” is a TCCC-operated accelerator in Tel Aviv confirmed as operationally active by a 2017 press release; current status post-2020 is unconfirmed.36 CBC made a strategic equity investment in BioMilk (Israeli food-tech) in July 2021 — a CBC-level franchisee activity, not a Costa Coffee Ltd investment.14 The Infosys–Americana Restaurants engagement (accounts payable automation using agentic AI) involves the franchisee entity operating Costa across 12 MENA countries, not Costa Coffee Ltd directly.3738 Neither finding alters Costa Coffee Ltd’s own V-DIG assessment.

The Impact score of 1.50 (Incidental band) and Magnitude score of 1.50 (Very Low) reflect the Customer Cap: buying commercial platforms from US companies that incidentally have Israeli investors or R&D centres is categorically different from providing technology to the Israeli state. The Proximity score of 4.50 accurately captures the two-step distance in both the Zippin/OurCrowd and Intel/Marlow chains. No digital supply chain finding shortens that chain to a direct relationship.

Counter-Arguments and Evidence Limits

The principal challenge to the low V-DIG score would arise from confirmation of any of the discarded claims. A confirmed NICE CXone contract would be the most significant, as NICE is an Israeli-origin company with documented Israeli MoD relationships; Impact would move to Band 3.1–3.9 (“Soft Dual-Use Procurement”) and V-DIG would increase accordingly. A confirmed Check Point or CyberArk deployment would similarly raise the score, as both are Israeli-origin cybersecurity firms. The absence of confirmed contracts in each case is a genuine evidentiary gap, not a confirmed absence.

Intel’s Israeli R&D centres (the largest outside the US) are a structural feature of the Intel/Marlow relationship that could attract continued scrutiny. However, the Customer Cap applies: Costa purchasing equipment incorporating Intel chips — even if those chips were designed in Haifa — does not constitute meaningful support for Israeli state operations under the rubric. The relevant question is whether the deployment serves Israeli security applications, and no evidence of this has been identified.

The PAX for Peace November 2025 report is a candidate source requiring live document access to determine whether TCCC or Costa Coffee is specifically named.21 If confirmed, it may add civil society documentation of TCCC’s digital/commercial footprint in the occupation economy, though this would be classified primarily under V-ECON. The specific digital technology supply chain concern would require separate documentary confirmation.

Named Entities and Evidence Map

Entity Type Role in V-DIG findings Confidence
Costa Limited Subject entity AWS and Azure buyer; Zippin deployer; no provision to Israeli state High
Microsoft Azure Cloud platform (US) Confirmed Costa data architecture platform (Vega IT case study) High
Amazon Web Services Cloud platform (US) Confirmed BaristaBot/Briggo platform; no Project Nimbus link High
Zippin Frictionless checkout vendor (US) Confirmed Costa deployment (UK, 2024); OurCrowd is minority investor High
OurCrowd Israeli VC (Jerusalem) Minority financial investor in Zippin; no operational role at Costa Medium
Intel Corporation Semiconductor company (US; Israeli R&D) 2013 Marlow vending demographic analytics (confirmed historically) High (2013); Unknown (current)
Briggo / BaristaBot Robotic kiosk platform (US, Austin TX) Acquired by TCCC/Costa 2021; runs on AWS High
Vega IT Serbian IT consultancy Confirmed Azure data architecture project for Costa High
Reckon.ai Smart cabinet tech (Portugal/Netherlands) Confirmed Costa trial 2025; no Israeli origin High
NICE Systems Israeli contact centre technology No confirmed Costa contract Not verified
Check Point Software Israeli cybersecurity No confirmed Costa contract Not verified
SentinelOne US cybersecurity (via Nebula Global) No confirmed Costa contract Not verified
CyberArk Israeli cybersecurity (via Exponential-e) No confirmed Costa contract Not verified
Verint Systems Israeli workforce analytics No confirmed Costa contract; Bellrock inference chain discarded Not verified
Trax Retail Singapore-HQ, Israeli R&D No confirmed Costa customer status Not verified
PopID Facial biometrics (US) No confirmed Costa UAE deployment Not verified
BriefCam Israeli video analytics (Canon-owned) No confirmed Costa deployment; source was entirely disconnected Not verified
Infosys IT services (India) Confirmed engagement with Americana Restaurants (franchisee), not Costa Ltd High (franchisee level)
Americana Restaurants MENA franchise operator Costa franchisee across 12 MENA countries; Infosys AI engagement confirmed High
The Bridge by Coca-Cola TCCC accelerator (Tel Aviv) TCCC parent activity; pre-2020 confirmed; current status unconfirmed Medium (historical)
Central Bottling Company (CBC) Israeli franchisee Invested in BioMilk (Israeli food-tech, 2021); franchisee level High

V-ECON: Economic

Mechanism of Involvement

V-ECON is the dominant domain in Costa Coffee’s BDS-1000 score, and its mechanism warrants careful disaggregation. The economic relationship operates at three levels: the TCCC–CBC franchise structure, CBC’s territorial economic operations, and Costa Coffee’s position within the TCCC corporate family.

At the first level, TCCC and CBC are bound by a long-term exclusive franchise and concentrate-supply agreement under which CBC is the sole authorised bottler and distributor of Coca-Cola products — including, structurally, Costa Coffee products — within Israel. This relationship is not merely commercial; it is exclusive, decades-long, and financially material. The 2024 Tel Aviv District Court ruling in the transfer-pricing case (Case No. AM 16567-07-17) constitutes formal judicial recognition of economic interdependence, finding that TCCC’s concentrate payments from CBC embedded royalty components for intellectual property and brand use.1 The court ruled in favour of the Israeli Tax Authority, confirming that the TCCC–CBC relationship generates undisclosed IP flows in addition to concentrate revenues. This is a verified, judicially confirmed finding at high confidence.

CBC’s market position amplifies the significance of this relationship. CBC controls approximately two-thirds of Israel’s carbonated soft drink market and distributes Neviot water and Prigat juice across institutional sectors.9 It is a publicly listed company on the Tel Aviv Stock Exchange. The Israel Competition Authority fined CBC NIS 62.7 million in 2019 for abusing its dominant market position by tying Coca-Cola discount terms to bundled purchase of Tara Dairy products9 — confirming both CBC’s dominant position and the degree to which TCCC’s brand franchise anchors CBC’s commercial power. TCCC’s departure from the franchise relationship would, in the rubric’s language, “cause significant disruption” to CBC’s operations.

At the second level, CBC’s territorial economic operations extend into occupied territory through documented mechanisms. Who Profits Research Centre documents CBC operating a distribution facility in the Atarot Industrial Zone in occupied East Jerusalem, built on land expropriated from the Palestinian communities of Beit Hanina and Qalandia.3940 Tabor Winery, a confirmed CBC subsidiary, operates vineyards at Mount Shifon in the Golan Heights and at Har Bracha in the West Bank (Samaria), as confirmed in Tabor Winery’s own published corporate disclosures.41 Both the Golan Heights (annexed by Israel in 1981, not recognised internationally) and the West Bank have been under Israeli military occupation since 1967. CBC also holds approximately an 81% stake in Meshek Zuriel Dairy, which operates in Shadmot Mehola — a settlement in the Jordan Valley — per the Who Profits “Land of Milk and Money” report.42 This figure derives from an NGO report and has not been confirmed in primary corporate registry filings; it is carried at medium confidence.

The CBC–Clover Industries (South Africa) acquisition story, completed approximately 2019–2021, triggered a prolonged strike and sustained international civil society opposition — partly on the basis of CBC’s settlement-linked operations — adding a further dimension to CBC’s documented engagement with occupied-territory economics.4344

At the third level, Costa Coffee’s V-ECON position is that of an upstream subsidiary. Costa’s consolidated revenues feed into TCCC’s group accounts; TCCC uses its group balance sheet to sustain the franchise relationship with CBC, fund “The Bridge” accelerator in Tel Aviv,36 and bear the IP licensing flows confirmed by the 2024 court ruling.1 This is not a direct economic relationship between Costa Coffee and any Israeli entity. The rubric correctly classifies this as “Upstream Subsidiary”: the target enables the parent financially but does not itself commit the economic act. Accordingly, Proximity is scored at 4.50 rather than at the high end of the scale.

No direct Costa Coffee operations in Israel have been identified. Costa does not operate retail stores, offices, warehouses, R&D facilities, or supply chain infrastructure in Israel or the occupied territories.23 Costa Coffee RTD products are distributed in Israel through third-party distributors including Diplomat Distributors Ltd.45 Whether Diplomat’s distribution includes settlement retail locations is not confirmed. Costa Coffee holds no Israeli tax registration, employs no Israeli-jurisdiction staff directly, and contributes no direct corporate tax to the Israeli fiscal system.23

The I-ECON score of 3.50 (“Sustained Trade” band) reflects the rubric’s instruction that exclusivity is a Proximity factor rather than an Impact escalator. The franchise relationship is the mechanism; CBC’s significance within the Israeli economy and the breadth of its occupied-territory operations drives the Magnitude score of 6.50.

Counter-Arguments and Evidence Limits

The principal uncertainty in V-ECON is the absence of disclosed revenue figures for TCCC’s concentrate sales to CBC. The Magnitude score of 6.50 is anchored in CBC’s confirmed dominant market position (~two-thirds CSD market share), its decades-long franchise tenure, and the 2024 judicial confirmation of economic interdependence — but the precise financial quantum of the TCCC–CBC relationship is not publicly available. If concentrate revenues were found to be at the lower end of what CBC’s market position implies, the Magnitude score might be revised downward modestly.

A second counter-argument concerns causation: TCCC’s revenues from CBC are concentrated within the Israeli market, not within the occupied territories specifically. CBC’s Atarot facility, Tabor Winery, and Meshek Zuriel operations are real but represent a portion — likely a minority by revenue — of CBC’s total operations. The franchise relationship sustains CBC’s Israeli operations broadly; the attributable share relating specifically to occupied-territory activity is not quantifiable from public records.

A third counter-argument is the structural remoteness of Costa Coffee Ltd from these economic flows. Costa is a subsidiary brand whose revenues flow upstream to TCCC. TCCC is the franchising party. Costa has no contractual, operational, or governance relationship with CBC. The “Upstream Subsidiary” proximity classification is warranted. A score elevation to higher proximity bands would require evidence that Costa Coffee specifically — rather than TCCC generically — holds commercial relationships with CBC or Israeli territorial operations.

The Clover Industries civil society dimension is evidenced at high confidence but has no direct bearing on Costa Coffee’s V-ECON scoring: it documents CBC’s conduct as an acquirer, not a supply chain relationship involving Costa Coffee’s products.

Named Entities and Evidence Map

Entity Type Role in V-ECON findings Confidence
Costa Limited Subject entity Upstream TCCC subsidiary; no direct Israeli operations High
The Coca-Cola Company (TCCC) Parent corporation Franchise/concentrate agreement with CBC; “special relationship” confirmed judicially High
Central Bottling Company (CBC) Israeli franchisee (Wertheim family) Exclusive TCCC franchise; dominant Israeli CSD operator; Atarot distribution High
Tabor Winery CBC subsidiary Golan Heights and West Bank vineyard operations High (corporate); Medium (West Bank specific)
Tara Dairy (Meshek Tara) CBC subsidiary Atarot distribution; 81% Meshek Zuriel Dairy stake (NGO-sourced) Medium
Meshek Zuriel Dairy CBC/Tara joint venture Settlement dairy operations, Shadmot Mehola, Jordan Valley Medium
Clover Industries South African dairy (CBC-acquired) CBC Milco consortium acquisition; BDS/labour opposition High
Diplomat Distributors Ltd Israeli distributor Distributes TCCC/Costa RTD products in Israel Medium
The Bridge by Coca-Cola TCCC accelerator (Tel Aviv) Israeli startup commercialisation; TCCC parent level; pre-2020 confirmed Medium
BioMilk Israeli food-tech startup $2m CBC investment (July 2021); franchisee level High
Israel Competition Authority Israeli regulator NIS 62.7m fine against CBC (2019) for market abuse High
Tel Aviv District Court Israeli judiciary August 2024 ruling confirming TCCC–CBC “special relationship” High
Who Profits Research Centre NGO CBC, Atarot, Tabor, Tara profiling Medium-high
Hadiklaim Israel Date Growers Israeli exporter (Jordan Valley) Active UK market; no confirmed Costa supply link Not verified for Costa
Mehadrin Israeli exporter Active UK market; no confirmed Costa supply link Not verified for Costa
Greencore Group plc UK food manufacturer Structural sector participant; no confirmed Costa contract Not verified for Costa
Bakkavor Group plc UK food manufacturer Structural sector participant; no confirmed Costa contract Not verified for Costa
DEFRA UK regulator Settlement produce labelling guidance (2020); no Costa enforcement action High (guidance); Not applicable (Costa)

V-POL: Political

Mechanism of Involvement

The V-POL finding is the most directly evidenced corporate act attributable to Costa Coffee Ltd itself rather than to its parent or franchisee. Costa Coffee publicly suspended its Russian operations following the February 2022 invasion of Ukraine, issuing contemporaneous corporate statements citing the conflict’s effects on civilians.46 The Coca-Cola Company issued a parallel suspension announcement on 8 March 2022.47 These statements are confirmed, publicly available, and represent a deliberate choice to make geopolitical solidarity a corporate communication priority.

In contrast, no public statement by Costa Coffee specifically addressing the Israel-Gaza conflict (from October 2023 onwards) has been identified in any corporate communications archive, press release, or social media channel reviewed.48 The Coca-Cola Company similarly issued no public statement specifically addressing the Gaza conflict or the Israel-Palestine situation through at least early 2025.49 This documented asymmetry — vocal on one humanitarian crisis, silent on another — satisfies the rubric’s “Double Standard” band (2.1–3.0 Impact). The analytical chain is: confirmed statement on Russia → confirmed absence of statement on Gaza → asymmetric pattern → Double Standard classification. This is not an inferred finding; both the positive (Russia statement) and negative (no Gaza statement) data points are evidenced.

The V-POL findings beyond this core asymmetry are substantially limited by the absence of active advocacy. No lobbying activity by TCCC specifically targeting Israel-Palestine policy, anti-BDS legislation, or boycott-related trade measures has been identified in TCCC’s OpenSecrets lobbying profile.50 TCCC’s disclosed US federal lobbying covers food and beverage regulation, tax, trade, and environmental policy.51 Costa Coffee holds membership in the British Retail Consortium (BRC), which maintains a documented policy position supporting clear labelling of settlement goods consistent with UK and EU regulatory requirements52 — a position more accurately characterised as labelling compliance advocacy than anti-boycott lobbying.

No financial contributions by Costa Coffee or TCCC to Israeli parastatal organisations, settlement development groups, or military-welfare funds have been identified in any public corporate disclosure, IRS Form 990 filing, or UK Charity Commission record.4849 Several specific claims in prior research — a 2009 reception for Israeli political figure Benjamin Ben-Eliezer, AIPAC sponsorship, a DMFI board seat for a former Coca-Cola executive — have been excluded as unverified from primary sources. The CBC Im Tirtzu donation (NIS 50,000, 2015)56 is a CBC-level finding attributed in activist campaign literature; it is verified at medium-high confidence via the Israeli non-profit registry disclosure but represents a franchisee act, not a Costa Coffee or TCCC act.

On occupied-territory operational presence: Costa Coffee does not appear in the OHCHR UN Database of businesses with operations in Israeli settlements (document A/HRC/43/71, published February 2020).53 The database identifies companies with direct operational links to settlements; Costa Coffee’s absence is consistent with the audit’s finding of no direct settlement operations. Costa Coffee RTD products are distributed in Israel through Diplomat Distributors Ltd.45 Whether these products are stocked in settlement retail locations is not confirmed.

The V-POL Proximity score of 8.50 (capped at 1.00 in the composite formula) is warranted because the communications asymmetry is Costa Coffee Ltd’s own act — or more precisely, its own omission. It is Costa Coffee’s communications function that chose silence on Gaza while speaking on Russia. This is not mediated through TCCC or CBC; it is a direct corporate act by the entity under assessment. The low Magnitude score (2.50) accurately characterises the omission as passive rather than active: no repeated statements, no public lobbying record, no donations, no sustained ideological output.

Senior leadership findings are similarly limited. James Quincey (TCCC Chairman and CEO) has publicly addressed racial equity, climate, and workforce issues but has issued no identified public statement on Israel-Palestine.54 Philippe Schaillee (Costa Coffee President & CEO) has no verified public affiliations with, donations to, or statements regarding Israel-Palestine advocacy organisations.55 No current Costa board member or senior executive holds an identified personal position in AIPAC, Democratic Majority for Israel, Conservative Friends of Israel, the Jewish National Fund, or comparable organisations. The absence of executive-level advocacy affiliations is a genuine finding, not a gap.

The BDS and Palestine Solidarity Campaign boycott listings of the Coca-Cola group, including Costa Coffee, are civil society advocacy positions and do not constitute evidence of political acts by Costa.5657 Ethical Consumer’s downgrade of Costa Coffee following the 2019 TCCC acquisition reflects the application of that organisation’s ratings methodology to TCCC’s human rights record, not a finding about Costa’s own political conduct.58 These are noted for contextual completeness.

Counter-Arguments and Evidence Limits

The core counter-argument to the Double Standard classification is that corporate silence is not equivalent to political advocacy. Silence may reflect a deliberate policy of political neutrality on contested geopolitical issues — applied consistently — rather than selective endorsement of one side. The counter-argument is that the Russia suspension itself broke from any such neutrality posture, establishing a precedent that makes subsequent silence on Gaza analytically significant. The audit treats the asymmetry as evidenced; the interpretation of its significance is a judgment call preserved in the confidence notes.

A second counter-argument is that the Russia suspension and the Gaza conflict are not directly comparable situations from a corporate operations perspective: Costa Coffee had active Russian operations to suspend, creating a direct operational stake in making a statement, whereas Costa has no Israeli operations. The asymmetry may therefore reflect operational rather than political calculus. The rubric nonetheless classifies the pattern as a Double Standard finding; the operational explanation is acknowledged as a plausible alternative interpretation.

The specific language of some civil society claims — BFAWU’s alleged statement that “spending money on Costa Coffee is funding war crimes,” a March 2025 PSC formal “Strategic Boycott Target” re-designation with that exact date and language — has not been confirmed in primary sources and has been excluded from the scoring evidence base.59 These exclusions mean that some advocacy-level activity may be more developed than the verified record captures.

Named Entities and Evidence Map

Entity Type Role in V-POL findings Confidence
Costa Limited Subject entity Russia suspension (confirmed); Gaza silence (confirmed); no active lobbying High
The Coca-Cola Company (TCCC) Parent corporation Parallel Russia statement; no Israel-Palestine statement; lobbying disclosed High
Philippe Schaillee Costa Coffee CEO No verified Israel-Palestine advocacy affiliations High (absence)
James Quincey TCCC Chairman & CEO No verified Israel-Palestine advocacy affiliations High (absence)
Central Bottling Company (CBC) Israeli franchisee Im Tirtzu donation (2015, medium-high confidence, franchisee level) Medium-high
Im Tirtzu Israeli right-wing advocacy NGO Received NIS 50,000 from CBC (2015) Medium-high
BDS National Committee Civil society Coca-Cola/Costa boycott campaign active High
Palestine Solidarity Campaign (PSC) UK civil society “Don’t Buy Apartheid” boycott listing for Coca-Cola group High
Ethical Consumer UK ratings body Downgraded Costa Coffee post-2019 TCCC acquisition High
British Retail Consortium (BRC) Trade association Settlement labelling policy; Costa member High
OHCHR UN body UN Database A/HRC/43/71 — Costa Coffee absent High
ICJ International court July 2024 Advisory Opinion on occupation legality High
Undeb Bangor UK student union Documented boycott demand for Costa Coffee/Starbucks (2024) Medium
BFAWU UK trade union General Palestine solidarity position; specific quoted language unverified Medium (general); Not verified (specific quote)

Cross-Domain Counter-Arguments and Evidence Limits

The BDS-1000 score of 153 (Tier E) for Costa Coffee reflects a specific analytical position: this is a company whose primary connection to the conflict is structural and mediated through corporate ownership, not operational or contractual. The cross-domain case for a higher score rests on three potential evidentiary upgrades that the current record does not support.

First, across all four domains, the critical gap is the absence of primary procurement documentation. No named IDF contract for CBC beverages, no primary MoD supplier registry entry for Tara Dairy, and no confirmed Israeli tech vendor contract at Costa have been identified. The audit has not reviewed non-public procurement databases; the possibility of documented relationships existing in restricted procurement records cannot be excluded.

Second, the TCCC–CBC financial relationship is quantitatively opaque. CBC is privately held (though listed), and TCCC does not separately disclose Israeli concentrate revenues in its 10-K filings. The Magnitude scores are anchored in confirmed structural markers (CBC’s ~two-thirds CSD market share, decades-long franchise tenure, judicial confirmation of interdependence) but cannot be precisely calibrated to a revenue figure. A lower-than-inferred concentrate revenue would reduce the V-ECON Magnitude score modestly.

Third, the inference chains connecting Costa Coffee products to occupied-territory distribution (via the Atarot facility), to IDF institutional supply (via Shekem structural inference), and to settlement-adjacent dairy operations (via Tara/Meshek Zuriel) are each individually plausible but individually unconfirmed at primary source level. If all three were simultaneously confirmed with primary procurement or logistics evidence, the composite score could rise materially — potentially from Tier E into Tier D — as V-MIL and V-ECON Impact scores would increase.

For the score to fall below its current level, one would need to demonstrate that CBC’s Atarot facility does not in fact distribute Costa Coffee branded products, and/or that TCCC’s franchise relationship with CBC is less economically significant than its dominant market position implies. No evidence supporting either position has been identified.


Named Entities and Evidence Map

Entity Type Domains Key role Confidence
Costa Limited Subject entity All UK coffee chain; TCCC subsidiary; no direct Israeli operations High
The Coca-Cola Company (TCCC) Parent corporation All Franchise/concentrate parent; Costa owner since 2019; Bridge accelerator High
Central Bottling Company (CBC) / Coca-Cola Israel Israeli franchisee (Wertheim family) MIL, ECON, POL, DIG Dominant Israeli CSD operator; Atarot; Tara; Tabor; BioMilk High
Tara Dairy (Meshek Tara) CBC subsidiary MIL, ECON Atarot distribution; Shadmot Mehola/Jordan Valley; Meshek Zuriel Medium
Tabor Winery CBC subsidiary (via IBBL) MIL, ECON, POL Golan Heights and West Bank vineyards; confirmed CBC subsidiary High (corp); Medium (West Bank)
Philippe Schaillee Costa Coffee CEO POL No verified Israel-Palestine affiliations High (absence)
James Quincey TCCC Chairman & CEO POL No verified Israel-Palestine affiliations High (absence)
Wertheim family CBC controlling shareholders ECON Control of Israeli Coca-Cola franchisee High
Zippin Frictionless checkout vendor (US) DIG Confirmed Costa deployment; OurCrowd minority investor High
OurCrowd Israeli VC (Jerusalem) DIG Minority investor in Zippin; no operational role at Costa Medium
Intel Corporation Semiconductor (US; Israeli R&D) DIG Historical Marlow vending analytics (2013) High (historical)
Microsoft Azure Cloud platform (US) DIG Confirmed Costa data platform (Vega IT) High
Amazon Web Services Cloud platform (US) DIG Confirmed BaristaBot platform; no Project Nimbus link High
Briggo / BaristaBot Robotic kiosks (Austin TX) DIG TCCC/Costa acquisition 2021; runs on AWS High
Vega IT Serbian IT consultancy DIG Confirmed Azure data architecture project High
Who Profits Research Centre NGO MIL, ECON, DIG CBC, Atarot, Tara, Tabor profiling Medium-high
BDS National Committee Civil society MIL, POL Active Coca-Cola/Costa boycott campaign High
Palestine Solidarity Campaign (PSC) UK civil society MIL, POL “Don’t Buy Apartheid” listing High
Ethical Consumer UK ratings body MIL, DIG, POL Costa downgrade post-2019 acquisition High
Im Tirtzu Israeli right-wing NGO MIL, POL Received NIS 50,000 from CBC (2015) Medium-high
Israel Competition Authority Israeli regulator ECON NIS 62.7m fine against CBC (2019) High
Tel Aviv District Court Israeli judiciary ECON Aug 2024 TCCC–CBC transfer pricing ruling High
Diplomat Distributors Ltd Israeli distributor ECON, POL TCCC/Costa RTD distribution in Israel Medium
The Bridge by Coca-Cola TCCC accelerator (Tel Aviv) DIG, ECON Israeli startup commercialisation; pre-2020 confirmed Medium
Clover Industries South African dairy MIL, ECON CBC Milco acquisition; BDS/labour opposition High
PAX for Peace NGO MIL, DIG Nov 2025 occupation economy report; TCCC/Costa mention unverified Unverified
OHCHR UN body POL UN Database A/HRC/43/71 — Costa absent High
ICJ International court POL July 2024 Advisory Opinion on occupation High
Undeb Bangor UK student union ECON, POL Boycott demand for Costa Coffee/Starbucks (2024) Medium

BDS-1000 Score

Domain I M P V-Score
V-MIL 1.50 1.50 4.50 0.46
V-DIG 1.50 1.50 4.50 0.46
V-ECON 3.50 6.50 4.50 2.09
V-POL 2.50 2.50 8.50 0.89

BDS-1000 Composite Score: 153 — Tier E (0–199)

V-ECON is the dominant domain (V-Score 2.09), reflecting the long-term exclusive TCCC–CBC franchise relationship and CBC’s significant position within the Israeli economy and occupied-territory commercial landscape. V-MIL and V-DIG scores are floored in the Incidental band: the Customer Cap applies throughout digital, and military involvement rests on structural inference only with no named procurement contract. V-POL records a passive Double Standard omission — the Russia/Gaza communications asymmetry — at low magnitude but high proximity, yielding a V-Score of 0.89 that primarily reflects Costa Coffee’s own communications act rather than inherited group conduct.

The composite formula weights the dominant domain at full value and other domains at 20%, producing a BRS of 153: a score that correctly situates Costa Coffee as a company whose connection to the conflict is real but substantially mediated — primarily traceable to its position within the TCCC corporate family rather than to its own commercial, technological, or political acts.


Confidence, Limits, and Open Questions

V-MIL confidence: Low. The entire MIL finding rests on structural inference. A named IDF catering contract for CBC, or a confirmed MoD “Authorized Supplier” designation for Tara Dairy in a primary procurement document, would raise Impact from 1.50 to the 2.1–3.0 band and increase V-MIL materially. The Shadmot Mehola / Meshek Zuriel stake figure (81%) is NGO-sourced only and unconfirmed at primary corporate registry level.

V-DIG confidence: Medium. The Customer Cap is determinative. The principal open question is whether any of the discarded claims (NICE CXone, Check Point, SentinelOne, CyberArk, Verint) will be confirmed through primary procurement evidence. If a NICE CXone contract were confirmed, Impact would move to Band 3.1–3.9, raising V-DIG modestly. Intel/Marlow current deployment status is unknown. The PAX for Peace November 2025 report requires live access to confirm whether it specifically names Costa or TCCC in a digital technology context.

V-ECON confidence: Medium-high. The primary uncertainty is the absence of disclosed TCCC–CBC concentrate revenue figures. CBC’s dominant market position and the 2024 judicial confirmation of economic interdependence provide strong structural anchors for the Magnitude score. Costa’s own operational absence from Israel is confirmed across all reviewed corporate sources.

V-POL confidence: Medium-high. The Russia/Gaza communications asymmetry is the most firmly evidenced finding in the dossier — both the positive data point (Russia statement) and negative data point (no Gaza statement) are documentarily confirmed. The interpretation of passive silence as satisfying the Double Standard band is an analytical judgment; the alternative interpretation (operational rather than political calculus) is acknowledged.

Open questions:
– Does a primary procurement document confirm Tara Dairy as an Israeli MoD authorised supplier?
– Does a named IDF Shekem supply contract for CBC beverages exist in non-public procurement records?
– Is The Bridge by Coca-Cola accelerator currently operational (post-2020)?
– Does the PAX for Peace November 2025 report specifically name TCCC or Costa Coffee?
– What is the precise size and current status of OurCrowd’s stake in Zippin?
– Does CBC’s Atarot facility continue to operate following post-October 2023 conflict disruptions?
– Do any current Costa Coffee technology vendor contracts involve Israeli-origin companies not captured in this audit?


The following recommended actions are tied to the validated score of 153 (Tier E) and the specific uncertainty profile of each domain.

For consumer and civil society audiences: The evidence base supports consumer-awareness-level concern, not institutional divestment-level concern. The primary validated connection is TCCC’s franchise relationship with CBC and CBC’s settlement-infrastructure operations. Any consumer action should be framed around that relationship clearly, rather than asserting unverified claims about Costa Coffee’s own operational links to settlements or the IDF. Discarded claims (MoD “Authorized Supplier,” care-package coordination, confirmed NICE/Check Point/CyberArk contracts) should not be repeated without primary source verification.

For researchers and investigators: The highest-value evidence gap is primary procurement documentation for CBC/Tara in Israeli institutional (MoD/IDF) supply chains. Accessing Israeli public procurement databases, corporate registry filings confirming the Meshek Zuriel equity stake, and the current operational status of the Atarot distribution facility would each materially improve scoring confidence. The PAX for Peace November 2025 report should be accessed to confirm TCCC/Costa-specific content.

For institutional investors and ESG analysts: The score of 153 does not cross standard institutional divestment thresholds for a Tier E company. The primary ESG concern is the TCCC–CBC franchise relationship and CBC’s documented settlement-linked operations — a risk that should be escalated to TCCC parent-level ESG engagement rather than to Costa-specific divestment decisions. The 2024 Tel Aviv District Court transfer-pricing ruling, confirming embedded IP royalties within concentrate payments to CBC, is a material disclosure for ESG analysis of TCCC’s Israeli market exposure.1

For engagement with Costa Coffee directly: The most actionable finding is the V-POL communications asymmetry. A public statement from Costa Coffee acknowledging the humanitarian dimensions of the Gaza conflict — consistent with the standard the company itself established with its Russia communications — would address the Double Standard finding and reduce the V-POL Impact score. Costa’s Modern Slavery Statements and Supplier Code of Conduct contain no provision addressing occupied-territory sourcing; including such a provision would address a genuine policy gap identified in V-ECON.6061 TCCC-level engagement on CBC’s Atarot facility status and Tabor Winery’s occupied-territory vineyard operations is the appropriate escalation path for the economic domain.


End Notes


  1. Tel Aviv District Court transfer-pricing ruling — https://tpcases.com/wp-content/uploads/Israel-vs-Coca-Cola-August-2024-District-Court-Case-No-AM-16567-07-17-etc.htm 

  2. Costa Coffee Russia suspension — https://www.retailgazette.co.uk/blog/2022/03/costa-coffee-suspends-russian-operations/ 

  3. TCCC Russia suspension statement — https://www.coca-colacompany.com/press-center/press-releases/the-coca-cola-company-suspends-business-in-russia 

  4. GeekWire Intel/Marlow vending analytics — https://www.geekwire.com/2013/smart-coffee-vending-machine-lot/ 

  5. The New Arab — CBC Im Tirtzu donation — https://www.newarab.com/features/coca-cola-donated-thousands-dollars-extremist-zionist-group 

  6. i24NEWS — CBC Im Tirtzu donation — https://www.i24news.tv/en/news/israel/society/144633-170507-coca-cola-donated-to-right-wing-group-im-tirzu 

  7. Reuters — TCCC Costa acquisition announcement — https://www.reuters.com/article/us-coca-cola-costa/coca-cola-to-acquire-costa-for-5-1-billion-idUSKCN1LG163 

  8. TCCC Costa acquisition completion — https://www.coca-colacompany.com/media-center/press-releases/the-coca-cola-company-completes-acquisition-of-costa 

  9. Globes — CBC NIS 62.7m antitrust fine — https://en.globes.co.il/en/article-coca-cola-israel-handed-nis-627m-antitrust-fine-1001182255 

  10. BDS Movement — South African trade unions oppose CBC/Clover — https://bdsmovement.net/news/south-african-trade-unions-say-no-israeli-takeover-clover 

  11. SAJR — CBC Clover South Africa coverage — https://www.sajr.co.za/clover-s-african-footprint-an-elixir-for-israel-s-central-bottling/ 

  12. Marketing Dive — Briggo/BaristaBot acquisition — https://www.marketingdive.com/news/coca-cola-buys-coffee-kiosk-startup-powered-by-mobile/588444/ 

  13. SevenpicO — Briggo/BaristaBot platform detail — https://sevenpico.com/insights/the-farewell-brew-saying-goodbye-to-briggo 

  14. Times of Israel — CBC BioMilk investment — https://www.timesofisrael.com/coca-cola-israel-invests-in-biomilk-to-develop-cultivated-milk-products/ 

  15. TCCC Schaillee appointment — https://www.coca-colacompany.com/press-center/press-releases/philippe-schaillee-appointed-president-costa-coffee 

  16. Retail Tech Innovation Hub — Zippin Costa deployment — https://retailtechinnovationhub.com/home/2024/6/14/major-step-toward-making-drone-delivery-a-part-of-everyday-life-this-weeks-coolest-retail-technology-plays 

  17. RTIH Magazine — Zippin Costa deployment — https://issuu.com/rtih/docs/rtih_iss_6_jun24_lo_res 

  18. Undeb Bangor — Costa Coffee boycott demand — https://www.undebbangor.com/thestudentvoice/demand-bangor-university-boycott-costa-and-starbucks 

  19. The Canary — PSC Don’t Buy Apartheid campaign — https://www.thecanary.co/uk/news/2025/04/04/dont-buy-apartheid-campaign/ 

  20. PSC Don’t Buy Apartheid guidance — https://palestinecampaign.org/wp-content/uploads/Dont-buy-apartheid-A5-web.pdf 

  21. PAX for Peace — Don’t Buy Into Occupation 2025 — https://paxforpeace.nl/wp-content/uploads/sites/2/2025/11/DontBuyIntoOccupationV2025.pdf 

  22. CMA Costa acquisition clearance — https://www.gov.uk/cma-cases/the-coca-cola-company-costa-limited-merger-inquiry 

  23. Costa Coffee about us / operations — https://www.costacoffee.com/about-us/who-we-are 

  24. Vega IT — Costa Azure data architecture case study — https://www.vegaitglobal.com/media-center/business-insights/we-rebuilt-costa-s-data-architecture-to-drive-growth 

  25. Wikipedia — Costa Coffee — https://en.wikipedia.org/wiki/Costa_Coffee 

  26. Who Profits — Land of Milk and Money report — https://www.whoprofits.org/publications/report/33 

  27. BDS Movement — Coca-Cola boycott campaign — https://bdsmovement.net/news/coca-cola-quenching-israel%E2%80%99s-genocidal-soldiers%E2%80%99-thirst 

  28. PSC boycott campaigns — https://palestinecampaign.org/campaigns/dont-buy-apartheid/ 

  29. OurCrowd blog — Zippin deployment milestone — https://blog.ourcrowd.com/zippin-hails-launch-frenzy-with-15-stores-live-in-10-weeks-as-walk-up-at-capital-one-arena-goes-live/ 

  30. PitchBook — Zippin investor data — https://pitchbook.com/profiles/company/227643-49 

  31. Infosys — Americana Restaurants case study — https://www.infosys.com/investors/reports-filings/annual-report/annual/documents/2024-25/casestudy-americana.pdf 

  32. Trax Retail blog — https://traxretail.com/blog/retail-execution-uncovered-top-questions-insights-from-our-mondelez-webinar/ 

  33. P2PI — Trax retail execution — https://issuu.com/ensembleiq/docs/p2pi-septoct_digital_trion 

  34. Fintech Times — PopID UAE — https://thefintechtimes.com/dubai-welcomes-biometric-face-verification-platform-into-hypermarkets/ 

  35. Biometric Update — PopID Visa — https://www.biometricupdate.com/202204/face-biometrics-for-payments-continue-advance-with-popid-visa-partnership 

  36. Global Atlanta — The Bridge by Coca-Cola Tel Aviv — https://www.globalatlanta.com/coca-cola-to-bridge-10-israeli-entrepreneurs-with-global-markets/ 

  37. Infosys Annual Report 2024-25 — https://www.infosys.com/investors/reports-filings/annual-report/annual/documents/infosys-ar-25.pdf 

  38. Americana Restaurants 2024 Annual Report — https://www.americanarestaurants.com/wp-content/uploads/2025/03/Integrated-AR_Americana_Restaurants_2024_ENG-V2.pdf 

  39. Who Profits — CBC company profile — https://www.whoprofits.org/companies/company/4081 

  40. OCHA — Atarot Industrial Zone — https://www.ochaopt.org/content/atarot-industrial-zone 

  41. Tabor Winery — about page — https://www.taborwinery.co.il/en/about/ 

  42. Who Profits — Land of Milk and Money report — https://www.whoprofits.org/publications/report/33 

  43. SAJR — Clover strike — https://www.sajr.co.za/israel-hatred-sours-drawn-out-clover-strike/ 

  44. BDS Movement — South African unions oppose Clover takeover — https://bdsmovement.net/news/south-african-trade-unions-say-no-israeli-takeover-clover 

  45. Diplomat Distributors — https://www.diplomat.co.il/en/ 

  46. Costa Coffee Russia suspension — https://www.retailgazette.co.uk/blog/2022/03/costa-coffee-suspends-russian-operations/ 

  47. TCCC Russia suspension — https://www.coca-colacompany.com/press-center/press-releases/the-coca-cola-company-suspends-business-in-russia 

  48. Costa Coffee corporate communications — https://www.costacoffee.com/about-us/who-we-are 

  49. TCCC Business and Sustainability Report 2023 — https://www.coca-colacompany.com/content/dam/journey/us/en/reports/coca-cola-business-sustainability-report-2023.pdf 

  50. OpenSecrets — TCCC lobbying profile — https://www.opensecrets.org/orgs/coca-cola-co/lobbying?id=D000000278 

  51. TCCC political contributions and lobbying policy — https://www.coca-colacompany.com/content/dam/journey/us/en/policies/pdf/political-contributions-lobbying.pdf 

  52. BRC members — https://brc.org.uk/about-brc/our-members/ 

  53. OHCHR UN Database A/HRC/43/71 — https://www.ohchr.org/sites/default/files/HRBodies/HRC/RegularSessions/Session43/Documents/A_HRC_43_71.pdf 

  54. TCCC leadership — James Quincey — https://www.coca-colacompany.com/about-us/leadership/james-quincey 

  55. TCCC Schaillee appointment — https://www.coca-colacompany.com/press-center/press-releases/philippe-schaillee-appointed-president-costa-coffee 

  56. BDS Movement — what to boycott — https://bdsmovement.net/get-involved/what-to-boycott 

  57. PSC boycott — https://www.palestinecampaign.org/boycott/ 

  58. Ethical Consumer — coffee chains guide — https://www.ethicalconsumer.org/food-drink/shopping-guide/coffee-chains 

  59. BFAWU news — https://bfawu.org/news/ 

  60. Costa Coffee Modern Slavery Statement 2024-25 — https://www.costa.co.uk/docs/modern-slavery-statement-2024-25.pdf 

  61. Costa Coffee Supplier Code of Conduct — https://www.costa.co.uk/docs/costa-coffee-supplier-code-of-conduct.pdf