BDS-1000 Dossier: Walkers Snack Foods Limited

Ownership note: Walkers is a wholly-owned subsidiary of PepsiCo (457/C). Its boycott tier is inherited from PepsiCo - purchasing it funds the parent. This dossier records the brand’s own direct footprint (no Israeli operations of its own - its manufacturing is UK-based (Leicester) using British-farmed potatoes, with no independent Israeli supply-chain, territorial, or commercial relationship; consumer boycott listings target it solely on the basis that it is a PepsiCo brand); the headline tier reflects PepsiCo’s complicity (PepsiCo’s Israeli economic footprint - the Strauss-Frito-Lay snack joint venture (Sderot), its ownership of SodaStream (a BDS consumer-boycott priority target) and Sabra).

Key Findings

• Economic: Parent PepsiCo holds a 50% stake in the Strauss Frito-Lay salty-snack joint venture in Sderot and acquired Sabra Dipping Company from Strauss Group for approximately $244 million in November 2024.¹²
• Political: At the August 2018 Tel Aviv press conference marking PepsiCo’s SodaStream acquisition, CEO Laguarta committed to keeping operations in Israel “forever”; SodaStream CEO Daniel Birnbaum characterised the acquisition as a “victory over BDS.”³⁴
• Not found: No direct Walkers military, digital, settlement, or territorial involvement identified; all Israeli-nexus activity is documented at the PepsiCo parent level and carries attribution caveats.

Target Profile

Key Facts:

• Parent Entity: PepsiCo, Inc. (NASDAQ: PEP), via Frito-Lay
• Operational footprint: United Kingdom (principal plant: Leicester)

Executive Summary

Walkers Snack Foods Limited is a British crisp and savoury-snack manufacturer, headquartered in Reading, Berkshire, and wholly owned by PepsiCo, Inc. since 1989. Its primary operational footprint is a large manufacturing facility in Leicester supplying the UK and Irish retail and food-service markets. Walkers itself - as a named corporate entity - has no documented direct involvement in Israeli military, security, settlement, or defence activities, and no confirmed Israeli commercial relationships in its own supply chain.

The documented Israeli-Palestine nexus is carried entirely at the PepsiCo parent level. PepsiCo holds a 50% stake in Strauss Frito-Lay, an Israeli salty-snack joint venture with Strauss Group, whose manufacturing plant is in Sderot; Strauss Group has a documented history of IDF support (Golani Brigade adoption), which is the most substantive military-adjacent activity in the corporate chain. PepsiCo separately fully owns SodaStream, which completed its withdrawal from the occupied West Bank in 2015 - three years before PepsiCo’s acquisition - and now operates inside Israel’s pre-1967 borders. PepsiCo also acquired full ownership of Sabra and Obela from Strauss Group in November 2024 for approximately $244 million, directing capital to an Israeli company. At the technology level, PepsiCo uses Israeli-origin enterprise software (Wiz, CyberArk, Trax) and hosts its infrastructure on AWS, which holds the Israeli government Project Nimbus contract covering defence-related workloads.

Walkers is named in BDS-aligned boycott listings, but the stated grounds are exclusively derivative - Walkers is a PepsiCo brand - and no independently identified Walkers-specific military, settlement, or defence relationship was confirmed in any of the four domain audits. The Military, Digital, Economic, and Political audits each found no evidence of direct Walkers involvement in the vectors examined, with all parent-level Israeli linkages recorded at the PepsiCo level and with their attribution caveats. The resulting BRS score is 0, placing Walkers in Tier E (Minimal).

Timeline of Relevant Events

Corporate Overview

Structure

Walkers Snack Foods Limited is a private limited company registered in England and Wales (company number 02333074), incorporated 9 January 1989, status Active, with registered office at 7th Floor, 1 Station Hill Square, Reading, Berkshire RG1 1LN. Walkers operates as a wholly owned subsidiary within PepsiCo’s Frito-Lay snacks division, with manufacturing centred on a large Leicester facility. No dual domicile, secondary registration, or Israeli entity is identified in Walkers’ corporate structure.

Parent Entity: PepsiCo, Inc.

PepsiCo, Inc. (NASDAQ: PEP) is a publicly traded US food and beverage conglomerate. Its largest shareholders are diversified global asset managers; no state ownership or Israeli institutional ownership is documented. PepsiCo’s stated corporate purpose is the commercial manufacture and sale of food and beverage products.

Key PepsiCo Israel-Adjacent Entities

Strauss Frito-Lay (50/50 JV with Strauss Group): PepsiCo’s Frito-Lay division holds 50% of Strauss Frito-Lay, an Israeli salty-snack joint venture with Strauss Group. The venture holds an exclusive licence to manufacture and distribute salty, spicy, and extruded snacks (including Cheetos and Ruffles) in Israel from a production plant in Sderot, established in 1992. PepsiCo has granted Strauss an option to acquire a majority stake in this JV.

SodaStream International Ltd.: PepsiCo acquired SodaStream in December 2018 for approximately $3.2 billion. SodaStream’s principal manufacturing is at the Idan Industrial Zone near Rahat in the Negev, inside Israel’s pre-1967 borders. Prior to PepsiCo’s acquisition, SodaStream operated from Mishor Adumim in the occupied West Bank; it completed its withdrawal from that facility by December 2015 and relocated to the Negev.

Sabra Dipping Company: PepsiCo acquired the remaining 50% stake from co-owner Strauss Group in November 2024 for approximately $244 million. Sabra’s manufacturing is in Virginia, USA. No OPT or settlement manufacturing identified.

Strauss Group (co-owner of Strauss Frito-Lay; former Sabra co-owner): An Israeli food manufacturer with a documented history of IDF support, including Golani Brigade adoption and the 2024 “Chayal Chayelet” campaign with the Friends of the IDF Disabled Veterans Organization.

Walkers’ Own Brand Portfolio

Walkers produces standard consumer crisps and savoury snacks - Walkers Crisps, Quavers, Monster Munch, Wotsits, Sensations, and licensed Doritos lines - for the UK and Irish retail and food-service markets. No Walkers-branded product is documented as marketed or distributed in Israel.

Domain Summaries

Military: Military

Mechanism of Involvement

No public evidence was identified of any contract, tender, framework agreement, or procurement relationship between Walkers Snack Foods and the Israeli Ministry of Defense, the Israel Defense Forces, the Israel Border Police, the Israel Prison Service, or any other Israeli state security body. Walkers is a British crisp and savoury-snack manufacturer with no defence-contracting capability, no security-sector revenue, and no published corporate profile indicating military supply.

At the parent level, the most substantive military-adjacent activity in the corporate chain is documented at Strauss Group, the Israeli co-owner of Strauss Frito-Lay (in which PepsiCo holds 50%). Strauss Group publicly stated it had “adopted” the Golani Brigade reconnaissance platoon for over 30 years, providing food products for training and missions, personal care packages, and funds for “welfare, cultural and educational activities.” Then-CEO Ofra Strauss publicly reiterated support for Israeli soldiers (“for us, Israeli soldiers are not army; Israeli soldiers are our kids”). Following BDS campaign attention in 2010, Strauss removed the English-language version of the IDF-support statement from its website while the Hebrew version remained; in January 2011 the company publicly defended its IDF support to international media. In 2024, Strauss relaunched its Elite “Chayal Chayelet” (“Soldier Boy/Soldier Girl”) chocolate as a joint initiative with the Friends of the IDF Disabled Veterans Organization, with revenue donated to disabled-veterans and a QR code enabling direct donation.

No specific procurement contract, tender number, or contract value between Strauss Frito-Lay, Strauss Group, or any other chain entity and the IDF Logistics Directorate was identified in any public source. No entity in the Walkers chain appears in any reviewed Israeli Ministry of Defense procurement listing or SIBAT defence-export directory. No munitions, weapons systems, or strategic platforms are manufactured by any entity in the chain.

Geographic co-location note: Strauss Frito-Lay’s Sderot plant shares a location with Reshef Technologies, an independently owned arms manufacturer that has secured IDF contracts for shell fuses (approximately $58 million in 2024, following an earlier ~$38.5 million wartime fuse order) and tens of thousands of grenade launchers. The only identified connection between Reshef Technologies and any Walkers-chain entity is shared location in Sderot; Reshef is an independent ~80-employee operation with no documented supply, equity, or operational relationship to any Walkers/PepsiCo/Strauss entity.

No construction or engineering contract between any entity in the Walkers/PepsiCo/Strauss chain and settlement, checkpoint, detention-facility, or barrier infrastructure was identified. No UK or other-jurisdiction export-licence decision relating to Walkers products for Israeli military end-users was identified; consumer snack food does not fall under UK Military List or dual-use control schedules.

Counter-Arguments and Evidence Limits

The strongest counter-argument is that Walkers Snack Foods is a UK consumer-snack manufacturer with no documented involvement in any military, security, or defence activity. No arms, munitions, dual-use products, heavy machinery, or tactical variants are manufactured or supplied by Walkers or any entity in its corporate chain. Consumer snack food does not ordinarily require strategic export licences and falls outside UK Military List and dual-use controls.

The defense of the Strauss Group IDF-support activity is that it was a corporate social responsibility programme - food donations and welfare support for soldiers - not a direct procurement contract or weapons supply. The 2010 removal of the English-language statement and the 2011 public defence suggest ongoing but contested engagement. The 2024 “Chayal Chayelet” campaign involves charitable donations to disabled veterans, a category that campaign critics characterise as institutional IDF support and that supporters characterise as humanitarian.

The Reshef Technologies co-location with Strauss Frito-Lay in Sderot is geographic only; no supply agreement, equity link, joint development, technology transfer, co-production, or operational integration was identified. These are separate companies.

SodaStream’s former West Bank operations (Mishor Adumim) were completed and exited before PepsiCo’s acquisition, and the company now manufactures inside Israel’s pre-1967 borders. The attribution of a divested operation to the acquiring parent company is contested.

Named Entities and Evidence Map

Digital: Digital

Mechanism of Involvement

Walkers Snack Foods publishes no standalone technology disclosures; its Companies House filings contain statutory accounts only. All technology findings are inherited from PepsiCo parent-level disclosures and apply to Walkers by virtue of its wholly owned subsidiary status within PepsiCo’s centralised global IT and procurement model.

Confirmed Israeli-Origin Technology Deployments (PepsiCo level):

Wiz (Cloud Security): A PepsiCo Careers job posting for a Senior Manager – Infrastructure and DevOps role explicitly listed “leading the integration of security tools such as Wiz” as a core responsibility. Wiz is an Israeli-founded company (founded 2020, Tel Aviv; co-founders include alumni of Israeli military intelligence units). The job posting confirms Wiz is embedded at the infrastructure/DevOps engineering management layer of PepsiCo’s cloud environment, indicating operational rather than peripheral deployment. The scope of Wiz deployment across Walkers specifically - as opposed to PepsiCo globally - is not separately documented, but given PepsiCo’s centralised cloud model this tool would apply enterprise-wide.

CyberArk (Privileged Access Management): PepsiCo’s Global Manager of Privileged Access, Christopher White, is documented on CyberArk’s own blog as an advocate of the platform, citing more than five years of use and describing its application within PepsiCo’s enterprise identity security strategy. CyberArk is headquartered in Petah Tikva, Israel. The primary source is vendor-published rather than an independent corporate disclosure; the relationship is corroborated by the specificity of the named employee reference and CyberArk’s known Fortune 500 customer base.

Trax Retail (Retail Shelf Analytics): PepsiCo has a documented commercial relationship with Trax, an Israeli-founded computer vision and retail intelligence company (founded in Tel Aviv). Trax’s application is shelf compliance and planogram auditing - the system analyses images of retail shelves to assess whether products are correctly stocked - rather than biometric identification of shoppers. This is inventory/shelf analytics, not surveillance of individuals.

AWS (Cloud Infrastructure): PepsiCo announced a multi-year strategic collaboration agreement with AWS in 2025, confirming that its generative AI platform (PepGenX) is hosted on Amazon Bedrock and that the collaboration spans supply chain AI, demand sensing, and cloud infrastructure broadly. AWS was selected in May 2021 as a provider under Israel’s Project Nimbus, a $1.2 billion government cloud contract covering all Israeli government ministries and state bodies, including defence-related workloads. AWS launched the il-central-1 (Tel Aviv) region in 2023 to fulfil this contract. PepsiCo is not a party to Project Nimbus; it is a commercial AWS customer. No evidence confirms PepsiCo routes workloads through the AWS Israel region specifically.

Unverified / Excluded Claims: SentinelOne (EDR), Check Point (network security), Claroty (OT security), and Torq (security hyperautomation) were listed in prior research but could not be confirmed from independent public sources and are excluded from verified findings.

2021 Walkers IT Outage: A significant IT outage at Walkers in September 2021 caused a major supply disruption affecting UK supermarkets for several weeks, linked to an SAP/ERP system migration. This confirms Walkers’ manufacturing and supply chain operations are tightly coupled to the parent’s enterprise IT stack.

Counter-Arguments and Evidence Limits

The strongest counter-argument is that the documented Israeli-origin technology deployments are standard commercial enterprise software - cloud security, privileged access management, and retail analytics - deployed in a civilian food manufacturing and distribution context. No public evidence identifies any of these specific commercial deployments as having been repurposed for, shared with, or contracted to military or intelligence end-users in Israel or the occupied territories.

Trax’s application is explicitly shelf compliance analytics, not surveillance of individuals; the system monitors product placement on retail shelves, not consumer biometrics. The Trigo autonomous checkout system (partially cited in prior research) involves shopper body-tracking, but no formal PepsiCo partnership with Trigo was independently verified; a CPG brand’s products appearing in a Trigo-equipped store does not make that brand a party to the surveillance deployment.

On AWS and Project Nimbus: PepsiCo is a commercial customer of AWS, not a party to Project Nimbus. The Project Nimbus contract is between the Israeli government and AWS/Google Cloud as infrastructure providers. PepsiCo’s status as a commercial AWS customer means it contributes revenue to a provider with Israeli defence cloud contracts, but PepsiCo itself has no documented direct technology provision role in defence applications. Whether PepsiCo specifically uses the AWS il-central-1 Israel region is unconfirmed.

No public evidence was identified of PepsiCo or Walkers deploying facial recognition, biometric identification, or real-time visitor-monitoring technology from Israeli-origin vendors at their own manufacturing sites, distribution centres, or offices.

Named Entities and Evidence Map

Economic: Economic

Mechanism of Involvement

Walkers Snack Foods Limited has no publicly documented direct capital investment in Israel or the occupied territories. Its operational footprint is UK-based, centred on a Leicester manufacturing facility. No Israeli-domiciled subsidiary, joint venture, or registered branch of Walkers appears in its Companies House record. No physical operational presence in Israel or occupied territories identified.

Walkers’ Potato Sourcing: Walkers publicly states “100% British potatoes” for its Core and 45% Less Salt ranges, sourced from a network of UK farms under the PepsiCo Sustainable Farming Programme. This commitment is scoped to those named ranges and is not stated to extend to non-core lines (Sensations, Wotsits, Monster Munch, poppadom products). Trade reporting confirms that UK potato import activity during the 2024 shortage window included ongoing shipments from “key sources including the EU, Israel, and Egypt.” This is a sector-wide agronomic and trade fact and is not a Walkers-specific confirmed sourcing arrangement. No public procurement contract, customs declaration, bill of lading, or import record has been published showing Walkers sourcing potatoes from Israel.

Named Israeli Supplier Relationships: No public corporate disclosure, verified trade record, or NGO investigation names Mehadrin, Hadiklaim, Galilee Export, or any successor to Agrexco as a contracted or transactional supplier to Walkers or PepsiCo UK for any product category. Who Profits’ company profile for Mehadrin - Israel’s largest fresh-produce grower/exporter, with operations in Jordan Valley settlements and the occupied Golan Heights - lists its European customers as Tesco, Fruttilal, Albert Heijn, and COSTCO; no snack or crisp manufacturer is named. The Corporate Occupation/War on Want “Apartheid in the Fields” report names UK retailers (Sainsbury’s, Aldi, Lidl, M&S, Asda, Tesco) as stockists of Mehadrin produce; no crisp or snack manufacturer is named.

Parent-Level Israeli Economic Activity (PepsiCo):

• SodaStream acquisition ($3.2B, 2018): PepsiCo’s largest direct manufacturing asset in Israel. SodaStream’s former West Bank factory (Mishor Adumim) was exited by 2015, prior to acquisition. Current manufacturing is at Idan Industrial Zone near Rahat in the Negev, inside Israel’s pre-1967 borders.
• Sabra/Obela buyout ($244M, 2024): PepsiCo acquired the remaining 50% of Sabra Dipping Company and Obela from Strauss Group, directing approximately $244 million to an Israeli-domiciled company. Sabra’s manufacturing is in Virginia, USA; Obela operates in Australia, New Zealand, and Mexico.
• Strauss Frito-Lay (50/50 JV): PepsiCo’s principal Frito-Lay snack-manufacturing presence in Israel, with a production facility in Sderot.
• N-Drip technology sourcing: PepsiCo Labs sourced gravity-powered drip irrigation technology from Israeli company N-Drip (deal estimated at ~$20 million, targeting 10,000 hectares by 2025). Whether N-Drip has been deployed to any UK-based Walkers potato-supplier farm is not confirmed.

Settlement-Origin Produce: The “Apartheid in the Fields” (2020) investigation documents the systemic commingling of settlement-origin produce with Green Line produce, producing uniform “Produce of Israel” labelling. This is a documented market-wide practice affecting fresh-produce supply chains entering UK retail; the report does not name Walkers as a buyer or recipient of commingled produce. No enforcement action, citation, or formal notice from DEFRA, the Food Standards Agency, or any other UK regulator has been publicly recorded naming Walkers in connection with settlement-origin mislabelling.

UK VAT Classification Litigation: Walkers Snack Foods Limited has been engaged in litigation with HMRC over the VAT classification of Sensations Poppadoms, culminating in the Upper Tribunal dismissing Walkers’ appeal on 22 May 2025. This concerns domestic UK tax classification only and has no documented connection to product origin or Israeli sourcing.

Counter-Arguments and Evidence Limits

The strongest counter-argument is that Walkers has no documented direct economic involvement with Israel. Its supply chain is publicly characterised as British-farm sourced for its core potato range. The sector-wide UK potato import data (including Israel as a source) does not establish a Walkers-specific confirmed sourcing arrangement; no import record, customs declaration, or procurement contract names Walkers as sourcing from Israeli suppliers.

The SodaStream West Bank operation was divested and exited before PepsiCo’s acquisition, and SodaStream now manufactures inside Israel’s pre-1967 borders. PepsiCo’s Sabra acquisition directed capital to an Israeli company, but Sabra’s manufacturing is in Virginia, USA, not in the OPT. The N-Drip technology partnership is a parent-level innovation-sourcing arrangement with no confirmed deployment to the Walkers supply chain.

The commingling of settlement-origin produce in fresh-produce supply chains is a documented market-wide practice, but no public evidence links settlement-origin produce to Walkers’ own supply chain specifically. No enforcement action against Walkers for mislabelling has been identified.

Named Entities and Evidence Map

Political: Political

Mechanism of Involvement

Walkers Brand-Level Communications: No public evidence was identified of any named, dated corporate statement issued by Walkers Snack Foods Limited under its own brand identity addressing the 7 October 2023 Hamas attack, the subsequent Israeli military operations in Gaza, or the Israel-Palestine conflict as a geopolitical matter. The Walkers UK consumer website and its sourcing/FAQ pages carry no statement on the conflict.

PepsiCo Parent Statements: PepsiCo, Inc. published a press release dated 27 October 2023 titled “PepsiCo supports associates and communities in Israel and Gaza.” The release stated that the PepsiCo Foundation pledged a $1 million donation to “humanitarian organisations” for relief in Israel and Gaza, that the Foundation matched employee contributions at a 2:1 ratio, and that combined PepsiCo system donations exceeded $3 million directed “to those most in need.” The statement did not name the beneficiary organisations, did not use the word “ceasefire,” and did not assign political responsibility to any party.

SodaStream Acquisition Statement: At a Tel Aviv press conference in August 2018, PepsiCo CEO Ramon Laguarta committed to keeping SodaStream operations local in Israel, stating that while the formal commitment was for 15 years, “I think it is going to be forever, because the infrastructure is so powerful.” SodaStream CEO Daniel Birnbaum characterised the acquisition as a “victory over BDS.” These statements predate the post-October 2023 conflict and concern SodaStream and PepsiCo, not Walkers.

BDS Campaign Targeting: Walkers has been named in consumer-facing boycott materials on the basis of its PepsiCo parentage rather than on any independently identified Walkers territorial or commercial relationship to Israel. Boycott-listing sites state explicitly that the call to boycott Walkers derives from “Walkers is a brand of PepsiCo,” citing PepsiCo’s ownership of SodaStream and Sabra. The BDS National Committee’s “Guide to BDS Boycott” (December 2024) names SodaStream explicitly as a consumer-boycott priority target but does not name PepsiCo, Walkers, Lay’s, or Sabra.

Internal Governance: Unite the Union, which represents workers across Walkers’ UK manufacturing sites, passed motions at its July 2023 conference reaffirming support for the BDS campaign, including recognition of Israel as practising apartheid. The motions were union policy positions and did not name Walkers or PepsiCo as a specific boycott target. No public evidence was identified of Walkers or PepsiCo disciplining employees for wearing political symbols or for pro-Palestine activity.

Lobbying: No public evidence was identified of Walkers or PepsiCo lobbying on Israel-Palestine policy, BDS legislation, settlement-trade rules, or Middle East foreign policy in UK lobbying registers or the press record. No corporate membership of, or funding for, pro-Israel lobbying organisations was identified.

Russia/Ukraine Context (PepsiCo): Ukraine’s National Agency on Corruption Prevention designated PepsiCo an “International Sponsor of War” in September 2023, citing continued Russian operations, active recruitment, and increased Russian revenues; media reported that Lay’s chips had been found in Russian soldiers’ food rations. These are PepsiCo parent-level findings relating to Russia/CIS operations, not attributable to Walkers UK.

Palestine Action: This UK direct-action group focuses on arms and defence manufacturing (notably Elbit Systems). It was proscribed as a terrorist organisation under the Terrorism Act 2000 (ban took effect 5 July 2025; proscription upheld by Court of Appeal on 15 June 2026). No public evidence was identified of Walkers’ UK facilities being targeted by Palestine Action; the group’s documented focus is on defence and arms manufacturing rather than consumer food brands.

Counter-Arguments and Evidence Limits

The strongest counter-argument is that Walkers has issued no statements, made no political donations, engaged in no lobbying, and holds no operations in the occupied territories. Its sole nexus to the Israel-Palestine issue is corporate parentage through PepsiCo, and the PepsiCo-level activity is limited to a humanitarian donation (unnamed beneficiaries) and a pre-existing commercial acquisition with a public commitment to local manufacturing in Israel.

The PepsiCo humanitarian donation was framed around “all of those in need in Israel and Gaza” without political framing, and did not assign responsibility to any party. The SodaStream acquisition statement (“forever”) and the “victory over BDS” characterisation were made in a commercial acquisition context and predate the October 2023 conflict.

The designation of PepsiCo as an “International Sponsor of War” by Ukraine concerns Russia/CIS operations, not Israel-related activity, and is recorded here as part of PepsiCo’s documented communications record rather than as a direct Israel-Palestine vector.

Walkers is not named in the BDS National Committee’s official boycott guide, and the targeting of Walkers in consumer boycott materials is explicitly derivative (PepsiCo ownership). No independent Walkers-specific military, settlement, or defence activity has been confirmed.

Named Entities and Evidence Map

BDS-1000 Score (V4)

• V_MAX: 0.00 Sum_OTHERS: 0.00
• BRS Score: 0 Tier: E (Minimal)

Walkers records a Military score of 0.00 because no direct military supply, defence contract, dual-use product, or weapons-related activity was identified for Walkers Snack Foods Limited as a named entity. The most substantive military-adjacent activity in the corporate chain - Strauss Group’s Golani Brigade adoption and the 2024 Chayal Chayelet campaign - is attributable to an Israeli co-owner of a PepsiCo joint venture, not to Walkers, and no direct procurement contract or weapons supply from any chain entity was confirmed. The Digital score of 0.00 reflects confirmed use of Israeli-origin enterprise technology (Wiz, CyberArk, Trax) and AWS infrastructure at the PepsiCo parent level, but no documented direct military or intelligence technology provision by Walkers or PepsiCo. The Economic score of 0.00 reflects PepsiCo’s parent-level Israeli economic activity (SodaStream, Sabra buyout, Strauss Frito-Lay, N-Drip), with no direct Walkers investment or confirmed Israeli supply-chain relationship identified. The Political score of 0.00 reflects PepsiCo’s humanitarian donation and SodaStream acquisition statement, with no Walkers-specific political activity, lobbying, or OPT operations identified. The resulting BRS of 0 places Walkers in Tier E (Minimal), the lowest tier. Scoring is evidence-only, derived from the four domain audits, using scale-free Impact (activity type), Magnitude (scale), and Proximity (directness); divested or exited operations are discounted; entity attribution follows no-transitive-guilt principles.

Methodology Note

• Evidence-only basis: All claims in this dossier trace to the four domain audits (Military, Digital, Economic, Political), which drew on corporate disclosures, NGO research, trade press, regulatory records, and primary source documentation. Where audits found nothing, “No public evidence identified” is used. No claims are added beyond what the audits established.
• Scale-free Impact scoring: Military, Digital, Economic, and Political scores are derived from three dimensions - Impact (the type of activity, weighted by severity), Magnitude (scale of involvement), and Proximity (directness of the connection to the subject entity). Activity type drives the Impact coefficient; Magnitude and Proximity adjust the score within that framework.
• Temporal rule - divested/exited operations: Operations divested or exited before the period of interest are discounted. SodaStream’s exit from Mishor Adumim (West Bank) in 2015, prior to PepsiCo’s 2018 acquisition, was treated as exculpatory.
• Entity attribution - no transitive guilt: Walkers is scored on its own documented activity, not on the activity of its parent PepsiCo or PepsiCo’s other subsidiaries. Parent-level and chain-level activity is recorded in domain summaries with attribution caveats and directionality made explicit.
• Settlement operation dual-counting: Where a settlement operation was identified before divestment, it is counted in both Economic (economic presence) and Political (political/legal status) to reflect the full documented record, with the divestment noted as a subsequent mitigation.
• “No public evidence identified” standard: Used in all four audits wherever checks were conducted and nothing was found. This is a factual statement of the evidence base, not a determination that the activity is absent, and does not preclude future identification of evidence.

End Notes