Audit Phase: V-ECON (Economic Footprint & Supply Chain)
Target Company: Tesco PLC (LSE: TSCO)
Audit Basis: Research memo evidence only. No new research conducted.
Tesco is documented as a UK retail customer of Hadiklaim, the Israeli date growers’ cooperative that controls approximately 60% of global Medjool date exports.5 Hadiklaim’s operations include packhouses in the Jordan Valley — specifically at Tomer and Petzael — operating under Israeli military administration. Multiple UK retail listings of “Israeli Medjool dates” correspond to Hadiklaim packing facilities, and NGO sources document Tesco’s ongoing stocking of these products through at least 2023.513 No formal contract, purchase order, or corporate filing confirming the Tesco–Hadiklaim commercial relationship has entered the public record; the documented link rests on NGO field research and trade press reporting.517
Mehadrin, an Israeli fresh produce exporter with documented operations in occupied territories including the Jordan Valley, is identified as a supplier of citrus, avocados, and other fresh produce to UK retailers including Tesco.1231 Evidence for this relationship dates to 2021–2022; its status following the partial sourcing adjustments reported in January 2024 has not been independently confirmed.2
Agrexco, formerly Israel’s state agricultural export monopoly, ceased operations in 2011 and predates the effective window of this audit. No direct Tesco relationship with Agrexco successor channels has been publicly documented.4
Galilee Export is documented in the Who Profits database as an exporter of fresh herbs, potatoes, and vegetables to European retailers with some UK market presence.28 No specific Tesco contract with Galilee Export has been publicly confirmed, and the most recent evidence dates to 2021, leaving its current status unknown.28
In January 2024, Reuters and The Guardian reported that Tesco had ended or paused contracts with some Israeli suppliers following consumer pressure after October 2023.219 The reports did not identify all specific suppliers terminated and noted that some Israeli produce lines remained on sale. The Grocer reported in early 2024 that Tesco’s sourcing adjustments were product-line specific and did not constitute a blanket suspension of Israeli sourcing.135 The status of Tesco’s Israeli produce sourcing from mid-2024 onward has not been confirmed in any subsequent corporate disclosure or independently verified trade press report.
Israeli fresh produce — including citrus, avocados, peppers, Medjool dates, and herbs — functions as a counter-seasonal supply source for UK retailers during the December–April window, filling Northern Hemisphere agricultural gaps.311513 Tesco is identified alongside other major UK grocers (Sainsbury’s, M&S, Waitrose) as a recipient of Israeli produce during this window.2015 No Tesco-specific seasonal contract has been published, but the pattern is consistent with documented Israeli export schedules to the UK market.20
No publicly documented wholly-owned subsidiary or dedicated import entity specific to Israeli produce has been identified for Tesco. Its standard fresh produce import structure operates through its central buying and sourcing division at Tesco House (Welwyn Garden City), with third-party UK importers acting as importers of record for some categories.256 No corporate filing or Companies House registration of an Israel-specific Tesco import vehicle has been identified.
Corporate Occupation and Ethical Consumer note that some Israeli-origin produce reaches UK supermarket shelves via UK-based importers and distributors rather than through direct Israeli exporter contracts, complicating supply chain transparency.1715 This structure is documented as applicable to UK retailers broadly, including Tesco, but no specific third-party intermediary contract has been publicly named.
No public evidence identified of white-label arrangements specifically for Israeli-origin products at Tesco.
Corporate Occupation’s 2023 investigation identified products sold in UK supermarkets including Tesco labeled “Produce of Israel” that investigators assessed as originating from West Bank or Jordan Valley facilities.317 Specific product categories cited include Medjool dates (Hadiklaim, Jordan Valley origin) and fresh herbs.
CAABU’s 2022 campaign documented the continuing sale of Medjool dates in UK supermarkets, including Tesco, originating from Jordan Valley packhouses but labeled as Israeli produce.18 The Forensic Architecture / ACtS 2023 investigation into Medjool date labeling reinforced the documented confusion between settlement-origin and Israeli-state-origin product in UK retail, including at major supermarkets.21
The War on Want 2016 report identified Tesco among UK supermarkets stocking settlement-origin produce mislabeled as “Produce of Israel.”10 Given its pre-2020 date, the ongoing applicability of its specific findings to current Tesco sourcing is unconfirmed, though subsequent NGO investigations cite comparable patterns persisting into 2022–2023.
UK Parliament Early Day Motion 418 (2023) called on UK supermarkets including Tesco to label settlement produce accurately and to end settlement sourcing; it was signed by multiple MPs and referenced Tesco by name.30
UK Government guidance (DEFRA/BEIS, updated 2020) states that goods originating from Israeli settlements in the West Bank should not be labeled “Produce of Israel” and should instead bear the specific territory of origin — for example, “Produce of the West Bank (Israeli settlement produce).”89 This guidance is advisory in character. No enforcement action against Tesco specifically has been publicly recorded under this guidance.827
No DEFRA enforcement notice, Trading Standards enforcement action, or Food Standards Agency citation against Tesco specifically regarding settlement-origin labeling has been identified in public records.27 Whether investigations have occurred but not been made public is unknown.
Tesco’s published supplier standards and ethical sourcing policy (2023) do not contain a specific provision addressing the labeling or sourcing of goods from occupied or contested territories.11 The policy references compliance with applicable law and country-of-origin regulations in general terms only.11 Tesco’s 2023 Modern Slavery and Human Trafficking Statement does not address settlement-origin produce as a distinct supply chain risk category.16
No public evidence identified of a Tesco-specific written policy on settlement-origin produce labeling beyond general legal compliance commitments.
No public evidence identified of Tesco holding direct capital investments within Israel or the occupied territories in any form — including acquisitions, factory ownership, data centres, logistics hubs, or real estate.6 Tesco’s international operations as of 2024 are limited to the UK, Ireland, and its remaining Central European markets (Czech Republic, Hungary, Slovakia). Israel is not listed as a market or operational jurisdiction anywhere in the 2024 Annual Report.6
No public evidence identified of Tesco operating any R&D facility, technology lab, innovation centre, or accelerator programme within Israel.23 Tesco’s technology and data science operations are headquartered in the UK (Welwyn Garden City) and at a technology hub in Bengaluru, India.623
Tesco PLC is a publicly listed company (LSE: TSCO) with no private equity parent or controlling shareholder.25 It is incorporated in England and Wales (Companies House No. 00445790).25
Major institutional shareholders as disclosed in the 2024 Annual Report include Norges Bank Investment Management (Norwegian sovereign wealth fund), BlackRock, Schroders, and other large institutional asset managers.326 None of these are Israeli-domiciled entities. No Israeli institutional investor holds a disclosed significant stake in Tesco PLC as of 2024.32
BlackRock and Norges Bank separately hold broad global equity portfolios that may include Israeli-listed companies; however, these are portfolio-level holdings by institutional shareholders of Tesco, not by Tesco itself, and are structurally distinct from Tesco’s own corporate operations and treasury assets.22
No public evidence identified of Tesco PLC itself holding Israeli sovereign bonds, Israeli-domiciled company shares, or Israel-focused investment funds as disclosed portfolio or treasury assets in its annual report or regulatory filings.67 The ShareAction 2023 report on FTSE 100 and Israel bonds exposure did not identify Tesco as a holder of Israeli sovereign debt.33
No public evidence identified of Tesco operating offices, warehouses, retail locations, or support centres within Israel or the occupied territories. Tesco’s operational geography as disclosed in the 2024 Annual Report does not include Israel.6 Israel does not appear as a named geographic segment in Tesco’s financial reporting or investor day presentations.629
No public evidence identified of Tesco employing workers in Israel or holding tax registration within the Israeli fiscal jurisdiction.
No public evidence identified of Tesco characterising Israel as a market — growth, export, or otherwise — in its annual reports, investor presentations, or press releases.629 Tesco’s investor day 2023 presentation addressing international strategy made no reference to Israel as an operational or target market.29
Tesco is a member of the Ethical Trading Initiative (ETI).34 Its ETI membership obligations relate to labour standards in supply chains globally. No public evidence identified of Tesco’s ETI engagement specifically addressing Israeli or settlement-origin sourcing issues. Tesco is also included in Oxfam UK’s campaign materials concerning the Israel–Gaza conflict in its capacity as a retailer of Israeli produce, though no specific Oxfam–Tesco contractual or institutional relationship is indicated.26
The BDS Movement UK identifies Tesco as a campaign target based on its documented stocking of Israeli produce, including from settlement-origin suppliers.14 No evidence of any formal Tesco response to BDS campaign demands has been identified in public records.
Tesco was founded in 1919 by Jack Cohen in London, England, and has no Israeli founding history, Israeli-origin brand identity, or acquired entity with Israeli-origin operations.2425 It has operated continuously as a UK-domiciled business throughout its corporate history.
Tesco PLC is legally domiciled in England and Wales. Its operational headquarters is Tesco House, Shire Park, Welwyn Garden City, Hertfordshire, UK.2425 No dual or legacy headquarters in Israel.
No public evidence identified of Israeli state ownership, Israeli government board appointees, Israeli government contracts, or designation as Israeli critical national infrastructure applicable to Tesco. Tesco holds no disclosed government contracts with the Israeli state.67
No public evidence identified of golden shares, founder shares, or charter restrictions tying Tesco’s operations to the Israeli state or its policy objectives. Tesco’s 2024 Corporate Governance Report does not reference any such mechanisms.7
No public evidence identified of Tesco disclosing revenue specifically attributed to Israel as a market. Israel does not appear as a revenue segment in Tesco’s financial reporting.6
Tesco generates revenue in the UK, Ireland, and Central Europe. Its shareholders are globally distributed institutional investors, predominantly UK- and EU-domiciled.632 No profit repatriation flow to Israeli-domiciled parent or owner entities is evidenced, as no such parent or owner exists.6
Conversely, no profit flows from Israeli operations to Tesco’s parent structure, as Tesco has no Israeli operations.6
No public evidence identified of any Israeli government designation, industry report, or assessment characterising Tesco as significant within any sector of the Israeli economy.
Tesco’s economic significance to Israel, to the extent it exists, is limited to its role as a UK retail customer purchasing Israeli agricultural exports — a buyer relationship rather than an operational or investment presence.2015 The value of this buyer relationship is undisclosed; Israeli export statistics provide aggregate UK market data but do not disaggregate by retailer.20
https://www.thegrocer.co.uk/sourcing/tesco-and-israeli-produce-what-you-need-to-know/692847.article ↩
https://www.reuters.com/business/retail-consumer/tesco-cuts-ties-some-israeli-suppliers-amid-gaza-conflict-2024-01-19/ ↩↩
https://www.corporateoccupation.org/2023/04/12/uk-supermarkets-sourcing-from-illegal-israeli-settlements/ ↩
https://www.whoprofits.org/companies/company/4543 ↩
https://www.tescoplc.com/investors/reports-and-presentations/annual-report-2024/ ↩↩↩↩↩↩↩↩↩↩↩↩↩↩
https://www.tescoplc.com/investors/reports-and-presentations/annual-report-2024/governance/ ↩↩↩
https://www.gov.uk/government/publications/overseas-territories-and-settlements-guidance-for-retailers ↩↩
https://www.gov.uk/guidance/food-labelling-giving-food-information-to-consumers ↩
https://waronwant.org/sites/default/files/Supermarkets%20and%20Settlements%20report%20War%20on%20Want%202016.pdf ↩
https://www.tescoplc.com/sustainability/documents/policies/tesco-supplier-standards/ ↩↩
https://www.whoprofits.org/companies/company/4102 ↩
https://www.middleeasteye.net/news/uk-supermarkets-continue-stock-israeli-dates-despite-calls-boycott ↩↩
https://bdsmovement.net/act-now/targets/tesco ↩
https://www.ethicalconsumer.org/food-drink/shopping-guide/supermarkets/tesco ↩↩↩↩
https://www.tescoplc.com/sustainability/documents/policies/tesco-modern-slavery-statement-2023/ ↩
https://www.caabu.org/campaigns/settlement-produce/ ↩
https://www.theguardian.com/business/2024/jan/19/tesco-stop-selling-israeli-produce ↩
https://forensic-architecture.org/investigation/settlement-produce ↩
https://www.sec.gov/cgi-bin/browse-edgar?action=getcompany&CIK=0001364742&type=13F ↩
https://www.tescoplc.com/investors/reports-and-presentations/annual-report-2024/ ↩↩
https://find-and-update.company-information.service.gov.uk/company/00445790 ↩↩↩↩↩
https://www.oxfam.org.uk/get-involved/campaign-with-us/israel-and-gaza/ ↩
https://www.food.gov.uk/business-guidance/labelling-and-packaging ↩↩
https://www.whoprofits.org/companies/company/galilee-export ↩↩
https://www.tescoplc.com/investors/reports-and-presentations/investor-days/ ↩↩↩
https://edm.parliament.uk/early-day-motion/60293 ↩
https://www.fruitnet.com/fpj/tesco-and-israel-avocado-sourcing/248901/article ↩↩
https://www.tescoplc.com/investors/reports-and-presentations/annual-report-2024/shareholder-information/ ↩↩↩
https://shareaction.org/reports/ftse-100-and-israel-bonds/ ↩
https://www.ethicaltrade.org/company/tesco ↩
https://www.thegrocer.co.uk/sourcing/tesco-supplier-changes-post-october-2023/695112.article ↩
