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Coca Cola Femsa S.A.B. de C.V.

kof · NYSE Consumer Defensive
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Ticker kof
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Sector Consumer Defensive
Industry Beverages - Non-Alcoholic
Employees 10,000+
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FY2022 Annual Report · Coca Cola Femsa S.A.B. de C.V.
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FUTURE-    READY

COCA-COLA FEMSA

2 0 2 2   I N T E G R A T E D   R E P O R T

At Coca-Cola FEMSA, we are building a future-ready 

organization to become our customers’ preferred 

commercial platform.

Aligned with our vision, we are advancing on all of 

our strategic fronts—from our profound cultural 

transformation to our winning multi-category portfolio 

and industry-leading sustainable business development.

Fueled by these advances, we are not only escalating 

our transformation into a digitalized company—

adopting technology and digital capabilities across our 

value chain—but also accelerating our growth into an 

omnichannel, multi-category player.

C O N T E N T S

OVERVIEW

OUR FRAMEWORK

OUR STRATEGIC PRIORITIES

APPENDICES

Letter to Our Stakeholders

5 
8  CFO Interview
12  Our Footprint
14  Financial & Sustainability 

Highlights
17  Our Value Chain

19  Strategy
20  Sustainability
26  Sustainable Financing

30  Develop a Future-Ready Portfolio
41  Become our customer’s preferred 

93  Financial Summary
95  Management’s Discussion and 

Omnichannel Commercial 
Platform

50  Make a difference in 

environmental, social and 
governance (ESG)

78  Strengthen our Customer-centric 

Culture

Analysis

99  Capital & Company Engagement
100  Comprehensive Risk Management
103  Corporate Governance
105  Integral Ethical System
106  Turnover
107  Independent Verification
111  Shareholder and Analyst Information
112  About Our Integrated Report

 
 
 
 
 
 
 
OVERVIEW

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CHAIRMAN’S AND CEO’S LETTER TO STAKEHOLDERS

DEAR FELLOW
STAKEHOLDERS

This year we consistently advanced on all of our strategic fronts—from our digital transformation to our 
winning multi-category portfolio and sustainable business development. These advances fueled our 
momentum and a very positive year for our company. 

Fundamentally, we built on the strength of our enhanced cooperation framework with The Coca-Cola 
Company to align and execute ambitious growth plans and investments, while advancing our digital 
strategy and accelerating our transformation into an omnichannel, multi-category platform.
STRATEGIC PROGRESS AND ACHIEVEMENTS FOR 2022

During the year, we continued developing a consumer-centric portfolio, focused on affordability, innova-
tion, and mix enhancement. Through our initiatives, we grew our single-serve mix, non-carbonated bev-
erage volumes, and zero- and low-sugar portfolio. Notably, the new formula of Coca-Cola Zero Sugar out-
performed the sparkling beverage category across our markets, achieving 27% and 11% growth in Brazil 
and Mexico, respectively. In terms of mix enhancement, we leveraged our multipacks, increased cooler 
coverage, and execution to grow our single-serve mix across our territories.

This year we consistently advanced on all of our strategic 
fronts—from our digital transformation to our winning multi-
category portfolio and sustainable business development.

IAN CRAIG
CHIEF EXECUTIVE OFFICER

JOSÉ ANTONIO 
FERNÁNDEZ CARBAJAL
CHAIRMAN OF THE BOARD

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Aligned with our enhanced cooperation framework with 
The Coca-Cola Company—along with our omnichannel 
platforms’ digital order-taking capabilities—we contin-
ued exploring new revenue streams to complement our 
multi-category portfolio through pilot programs and distri-
bution agreements with strategic partners across adjacent 
categories in certain markets.

Importantly, we expanded our B2B and D2C commer-
cial platforms, enabling our customers to interact with us 
whenever, wherever, and whichever way they want. Cur-
rently, we serve over 800 thousand monthly active pur-
chasers on Juntos+, our B2B omnichannel platform, up al-
most threefold over the past year. We also carried on with 
the expansion of our D2C home delivery model, rolling out 
400 new routes—reaching close to 1,650 routes serving 
approximately 600 thousand Mexican households.

Importantly, we underscored our company’s commitment 
to sustainability. This year, we continued making histo-
ry in sustainable financing, becoming the first company 
in the consumer sector in the Americas and the first in 
the Coca-Cola System to successfully issue social bonds. 
Indeed, for the third consecutive year, our sustainability 
(ESG) performance enabled us to be included in the S&P 
Global Sustainability Yearbook 2023.

Environmentally, we continued focusing on making a dif-
ference on climate action, circular economy, and water 
efficiency. We began construction of PLANETA, a food-
grade recycling plant in Tabasco, Mexico, with the capacity 
to process approximately 50,000 tons of post-consumer 
PET bottles annually. This new plant—coupled with new 
collection centers in the southeast region—will help us to 
expand our PET collection and close the recycling loop 
towards our objective of including at least 50% recycled 
content in our packaging by 2030. We improved our water 
use ratio to 1.46 liters of water per liter of beverage pro-
duced—an industry benchmark. We also look to decrease 

our scope 1 and 2 emissions by 50% and to reduce 20% 
of our entire value chain emissions by 2030.

Socially, we are focusing on our neighboring communi-
ties, value chain, and talent diversity. We are increasing 
the representation of women in leadership positions; and 
we have a robust plan to achieve our ambition of 40% of 
women in leadership and management positions by 2030. 
Notably, this is the fifth consecutive year that our compa-
ny is part of the Bloomberg Gender-Equality Index.

Finally, as part of our focus on value-enhancing acquisi-
tions, we integrated CVI in record time during the year 
with synergies above expectations, marking an important 
step in the consolidation of our Brazilian footprint.
FINANCIAL & OPERATING HIGHLIGHTS

As we navigated an uncertain inflationary environment, 
our focus on affordability and relentless point-of-sale 
execution enabled us to deliver 8.6% year-over-year vol-
ume growth—12.1% ahead of our 2019-baseline year. 
For the year, total revenues increased 16.4% to Ps. 226.7 
billion. Operating income improved 12.5% to Ps. 30.8 
billion. Operating cash flow increased 10.7% to Ps. 43.0 
billion. Controlling net income rose 21.2% to Ps. 19.0 bil-
lion to achieve earnings per share of Ps. 1.13 and per unit 
of Ps. 9.06 (Ps. 90.60 per ADS).

All of our beverage categories drove growth, with our 
non carbonated beverages and bottled water categories 
growing double digits. Driven by our portfolio initiatives 
and point-of-sale execution, we continued gaining share 
across key markets and categories.

Our solid volumes and revenue growth management ca-
pabilities drove double-digit top-line growth. On the prof-
itability front, we mitigated the impact of inflation by le-
veraging our top-line growth, hedging initiatives, and cost 
and expense efficiency strategies throughout the year.
UNIQUELY POSITIONED FOR GROWTH

To achieve our ambition of building our customer’s pre-
ferred commercial platform, we are convinced that we 
have unmatched rights to win. 

•  First, we have the largest B2B user base in Lat-

in America, serving more than 2 million clients with 
whom we have developed a relationship of trust over 
the years through our consistent customer focus. This 
is a user base that we grow every year, and we deliver 
to on average 1.8 times a week. 

•  Second, we have an unmatched scale and distribution 
capabilities with leading-edge enablers. This gives us 
the capacity not only to reach the most remote place in 
our territories, but also to do it profitably, while deliver-
ing a differentiated customer service level.

Notably, our return on invested capital (ROIC) improved 
for the fifth consecutive year. Moreover, our net-debt-to-
EBITDA ratio ended the year at 0.9 times—while our cash 
position was more than Ps. 40 billion—reflecting our strong 
balance sheet, while putting us in a great position to grow.

•  Third, we carry and deliver our customer’s and con-
sumers’ preferred brands—leveraging the strength 
of The Coca-Cola Company portfolio. This gives us 
relevance at the point of sale and opens the door to 
serve our user base.

For the year, our consolidated volumes increased signifi-
cantly, driven mainly by strong growth in Argentina, Bra-
zil, Colombia, Guatemala, and Mexico. Today, all of our 
territories’ volumes are ahead of pre-pandemic levels, 
evidencing positive momentum across our territories.

•  Fourth, we have a talented team, who enjoy a growth 

mindset and are used to winning in the market. 

•  Fifth, we have in FEMSA and The Coca-Cola Compa-

ny two shareholders who have a growth bias, a long-
term vision, and a commitment to invest behind our 
business. 

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MANAGEMENT TRANSITION
Effective January 1, 2023, Coca-Cola FEMSA’s Board of Directors appointed Ian Craig as 
Chief Executive Officer, succeeding John Santa María, who retired from his position as 
Chief Executive Officer.

Working together with a talented team of professionals, John dedicated himself 24/7 and 
guided Coca-Cola FEMSA through challenging times, including the COVID-19 pandemic. 
John leaves the Company operating with positive momentum.

Ian has proved an outstanding member of the FEMSA team for 28 years, with increasing 
responsibilities at Coca-Cola FEMSA over the past two decades. Ian served as CEO 
of Coca-Cola FEMSA Brazil since 2016, leading the company’s digital transformation 
towards a B2B platform.

Ian’s appointment and the composition of Coca-Cola FEMSA’s leadership team is a testa-
ment to the depth of talent across the organization. We are confident that his vision and 
drive will translate into a new chapter of growth and sustainable value creation for our 
stakeholders.

•  And finally, we have a strong culture focused on 

generating economic, social, and environmental 
value for our shareholders, our communities, and 
our people.

We are confident that we are uniquely positioned 
for growth by leveraging these strengths, our posi-
tive momentum, and by focusing on the following six 
strategic priorities as our guiding principles:

•  Grow the core. We see more runway to grow our 

core business by a focus on capturing the fair share 
of the Coca-Cola trademark across all markets and 
channels; accelerating the growth of Coca-Cola 
Zero Sugar across our territories; developing the 
growth opportunities in low per-capita markets; 
and achieving the full potential of profitable non-
carbonated beverage categories.

•  Become our customer’s preferred omnichannel 
commercial platform. We will work to grow our 
total and digital client base across our markets. 
We will continue to enhance our value proposition, 
leveraging a curated portfolio of our customers’ 
and consumers’ favorite brands together with 
The Coca-Cola Company and our multi-category 
partners. This will enable us to continue generating 
network effects, further strengthening our platform. 

•  De-bottleneck our infrastructure and digitize 
the enterprise. We aim to unlock growth by in-
creasing manufacturing and distribution capacity, 
while ensuring we implement best-in-class logis-
tics and distribution enablers. Additionally, as part 
of the digitization of our company, we will be un-
dergoing the migration from our legacy infrastruc-
ture-as-a-service ERP systems into the SAP S/4 
HANA cloud-based platform-as-a-service.

•  Make a difference in ESG. We aim not only to re-
inforce our industry-leading environmental initia-
tives, but also to bolster our social and governance 

agenda, including community development pro-
grams and diversity and inclusion.  

•  Strengthen our customer-centric culture and 

reorganize the way we work. We will promote a 
growth mindset, building a multiplier leadership 
style, empowering leaders to develop our people, 
and foster a workplace that provides psychologi-
cal safety within our teams. We will redesign our 
structure into a more insights driven, agile, and 
effective organization. 

•  Strategic M&A. By leveraging our disciplined ap-
proach, we will focus on value-enhancing, syner-
gistic acquisitions as a priority, while strengthening 
our commercial platform capabilities.

As we continue advancing along these priorities, we 
will continue to strengthen the relationship we have 
with The Coca-Cola Company, pursuing joint oppor-
tunities to accelerate our growth.

On behalf of our employees, we thank you for your 
continued confidence in our ability to deliver eco-
nomic value and to generate social and environmen-
tal wellbeing for you all.

JOSÉ ANTONIO FERNÁNDEZ CARBAJAL
CHAIRMAN OF THE BOARD

IAN CRAIG
CHIEF EXECUTIVE OFFICER

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INTERVIEW 
WITH

OUR 
CFO

GERARDO CRUZ CELAYA
CHIEF FINANCIAL OFFICER

Gerardo Cruz, our company’s Chief 

Financial Officer, reflects on our  

ability to navigate a dynamic global 

environment. He also discusses the 

ways in which we are leveraging our 

enhanced cooperation framework with 

The Coca-Cola Company, exploring 

complementary revenue streams, 

the issuance of milestone social 

and sustainability-linked bonds, 

his previous experience within the 

company, and his key financial 

priorities for the coming years. 

Q)  Gerardo, how would you reflect on the company’s 

performance for the year in the face of what proved 
a volatile global industry environment?

A)  The company has demonstrated the ability to work in 
volatile, ambiguous, and inflationary environments, 
much like the one we faced this year.

  Despite these headwinds, we were able to adapt 

quickly and continue strengthening our business by 
executing the right strategies locally, driving a solid 
top- and bottom-line performance.

As we enter 2023, we are monitoring inflationary 
pressures to continue taking appropriate actions to 
mitigate their impact.

  With that mindset, we are leveraging three key 
strengths to continue growing our business:

First, we enjoy a strong market position with share of 
sales leadership in almost every segment in all bever-
age categories we serve across our markets. Currently, 
we serve a client large base of over 2.0 million custom-
ers across our territories. This gives us an edge particu-
larly in the traditional trade, which at the end of the day 
is the base of Latin America’s economic model.

Second, KOF has an unmatched distribution network 
and point of sale execution. Throughout the years, we 
have developed a close relationship with those 2.0 
million customers, which is a key driver of both per 
capita and market share growth, as well as giving us 
credibility to be able to continue growing our Juntos+ 
B2B digital platform.

Third, we are committed to maintaining solid financial 
indicators. Despite volatile environments, we have 

 
 
 
 
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continually proven our financial resilience 
and cash flow generation capacity. As of De-
cember 31, 2022, our net debt-to-EBITDA 
ratio closed below 1.0 time, while we ended 
the year with a cash position of more than 
Ps. 40 billion.

Q)  Could you elaborate on the significance of 
the enhanced cooperation framework with 
The Coca-Cola Company and its strategic 
importance?

A)  The enhanced cooperation framework ef-
fectively aligns both companies on pursu-
ing profitable growth. This year, we contin-
ued leveraging the enhanced cooperation 
framework with The Coca-Cola Company 
to execute ambitious growth plans and in-
vestments in the market, explore and open 
new revenue streams, and significantly ad-
vance the rollout of our digital strategy. To-
gether, we continued exploring new revenue 
streams to complement our multi-category 
portfolio, with new pilot programs and dis-
tribution agreements that expand our grow-
ing network of strategic partnerships—from 
spirits companies and, brewers, to personal 
care and consumer goods.

  We are also exploring new ventures, 

particularly digitally. Working closely with 
The Coca-Cola Company, we are coming to 
understand how much value we can create 
through data capabilities and other products 
and services in the digital world—which is 
enabling us to accelerate our digital strategy.

  We further enjoy a healthy and active 

collaboration network across the Coca-Cola 

System on many fronts, including digital. 
Thanks to this collaborative environment, 
we have identified significant opportunities 
to standardize, optimize, design, and 
implement digital platforms through 
knowledge exchanged not only within the 
region, but also across different regions in 
the Coca-Cola system.

Q)  Could you update us on the company’s 

strategic progress?

A)  We continue to develop a winning consum-
er-centric portfolio, enabling us to improve 
our price-mix, provide affordability, and 
expand our refillable capacity, which both 
serves an affordability role, as well as an 
important sustainability tool, that is actual-
ly a competitive advantage. Thanks to our 
portfolio initiatives, we significantly grew 
our single-serve mix, still beverage volumes, 
and zero- and low-sugar portfolio. Through-
out a challenging year, our revenue growth 
management capabilities further enabled us 
to grow our top-line and generate savings by 
optimizing discounts and promotions.

Also, we have made substantial progress 
building out our B2B and D2C omnichan-
nel commercial platforms. Notably, we now 
serve over 1.3 million registered clients on 
our B2B platform, including more than 800 
thousand active digital purchasers monthly, 
and we reached more than US$1.2 billion in 
digital revenues this year.

  Our people and culture are keys to our stra-
tegic success. Accordingly, we continue to 
accelerate the development of the capabil-

ities that our company needs to drive our 
vision, ensuring that we have an agile and 
digital mindset. To this end, we carried on 
implementing collaborative models and new 
ways of working, ensuring digital inclusion 
and up-skilling not only in finance, but also 
across the whole organization.

  On the sustainability front, we continue to 
make important progress throughout our 
company, transforming our environmental, 
social, and governance (ESG) framework 
to be at the forefront of market, regulatory, 
and consumer trends. Notably, we achieved 
another important milestone in sustainable 
financing this year, becoming the first com-
pany in the consumer sector in all of the 
Americas to issue social bonds, as well as 
the first in the Coca-Cola System to issue 
such bonds. We also became the first com-
pany in Mexico’s consumer sector to issue 
sustainability bonds. This issuance comple-
ments our green bond placed in 2020 and 
sustainability-linked bonds issued in 2021, 
while reinforcing our company’s commit-
ment to generating social and environmental 
value for our stakeholders.

Additionally, we have made significant ef-
forts to continue digitizing our operations, 
enabling and empowering our digital trans-
formation journey. Initially, we transformed 
into a digitalized bottler, adopting digital 
technology and capabilities across our value 
chain. Now, we are becoming an omnichan-
nel and multi-category player, with a clear 
ambition of becoming a full commercial eco-
system into the future.

On the sustainability front, we 
continue to make tremendous 
progress throughout our 
company, transforming our 
environmental, social, and 
governance (ESG) framework 
to be at the forefront of 
market, regulatory, and 
consumer trends.

 
 
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Finally, this year we completed and integrated 
our acquisition of CVI in Brazil with synergies 
well above expectations, marking an important 
step in the consolidation of our Brazilian foot-
print.

alliances in the future. Indeed, these pilots have 
already proven quite successful, with us transi-
tioning from pilot programs into long-term dis-
tribution agreements in some cases.

Furthermore, in light of volatile market condi-
tions, we continued with our disciplined hedg-
ing policy, enabling us to maintain a net debt 
of Ps. 38 billion, low net leverage of 0.9 times 
EBITDA, and comfortable cash liquidity.

Q  Could you expand on the company’s explora-
tion of complementary revenue streams, par-
ticularly in light of its two recent distribution 
agreements with Campari Group and Grupo 
Perfetti Van Melle in Brazil?

A)  Consistent with our vision and aligned with our 
enhanced cooperation framework with The 
Coca-Cola Company, we continue to explore 
new revenue streams with strategic partners.

  Our omnichannel platforms’ digital order-tak-

ing capabilities are enabling us to enhance our 
portfolio beyond our core Coca-Cola products. 
To this end, we are strengthening our multi-cat-
egory platform through distribution agreements 
and pilot programs with strategic partners in 
certain markets across adjacent categories, pri-
oritizing leading beer, spirits, alcoholic ready-
to-drink (ARTD) beverages, snacks, and con-
sumer packaged goods brands.

These pilots aim to prove the distribution 
and selling capacity of Coca-Cola FEMSA to 
strengthen our partner’s products presence in 
the traditional trade channel, enabling more 
customers and consumers access to a broader 
portfolio while always putting their satisfac-
tion at the center of everything we do. We ex-
pect that these pilots will enable us to not only 
expand our customers’ value proposition, but 
also obtain necessary learnings and insights to 
continue advancing towards potential strategic 

  On April 19, we announced a new distribu-

tion agreement with Campari Group in Brazil, 
marking an important step to strengthen and 
consolidate our multi-category platform with a 
high-potential spirits brand. Similarly, on July 
14, we announced a non-exclusive distribution 
agreement with Grupo Perfetti Van Melle—one 
of the world’s largest manufacturers of sweet 
confectionary snacks and chewing gum with 
global brands such as Mentos and Fruit-tel-
la. These two recent agreements build on last 
year’s agreement to distribute leading Spanish 
brewer Estrella Galicia’s beer portfolio with the 
Coca-Cola System in Brazil.

Q)  Could you briefly discuss the initiatives taken 
to strengthen the company’s balance sheet 
and financial position in what was a very dy-
namic environment?

A)  In this volatile environment, we proactively un-
dertook strategies to strengthen the company’s 
balance sheet and overall financial position.

  Under our liability management strategy, we 

repurchased part of our US-dollar-denominated 
Yankee bonds, and we refinanced them in the 
Mexican market through an issuance of the first 
social bonds for a consumer sector company in 
the Americas. This enabled us to not only gen-
erate interest expense savings, but also finance 
important social projects.

Q)  In light of their strategic significance to our 
sustainable financing strategy, could you 
elaborate further on the company’s success-
ful issuance of social and sustainability bonds 
in the Mexican market?

A)  As a company, we are committed to generating 
economic, social, and environmental value for 
all of our stakeholders and for the communities 
we serve. Aligned with this commitment and 
consistent with our financial discipline, strong 
credit profile, and commitment to sustainabili-
ty, we issued social and sustainability bonds for 
an amount of Ps. 6.0 billion. This issuance rep-
resents the first social bonds in the consumer 
sector in the Americas and the first social bonds 
for the Coca-Cola System. We also became the 
first company in the consumer sector in Mexico 
to issue sustainability bonds.

This transaction was completed in two tranch-
es: The first tranche was priced at a fixed rate of 
9.95% (Mbono+0.30%) for an amount of Ps. 5.5 
billion due in 7 years. The second tranche was 
priced at a variable rate of TIIE + 0.05% for an 
amount of Ps. 500 million due in 4 years.

The proceeds from these bonds will be used to 
fund projects focused on the social and eco-
nomic development of our communities and re-
spond to their local needs. Specifically, the goal 
of this latest issuance is to support underrepre-
sented and traditionally excluded social groups 

We issued social and 
sustainability bonds for 
an amount of Ps. 6.0 
billion. This issuance 
represents the first 
social bonds in the 
consumer sector in the 
Americas and the first 
social bonds for the 
Coca-Cola System.

 
 
 
 
 
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in our communities with programs relating to empowerment, 
entrepreneurship, and self-employment, financial support to 
mom & pop store owners, and sustainable community devel-
opment, including water replenishment and access projects.

I am proud of our leadership in sustainable financing and the 
progress our company has made to become a benchmark in 
this increasingly important area: From the issuance of our first 
Green Bond in 2020—at the time the largest for a Latin Amer-
ican company and a first for the Coca-Cola system—to our 
2021 issuance of the first-ever sustainability-linked bonds in 
the Mexican market, and now our 2022 issuance of the first 
social bonds by a non-financial corporate in Mexico and the 
first for the Coca-Cola System.

and planning function for Argentina, Central America, Colom-
bia, and Uruguay.

Throughout my career, I have been a strong advocate for in-
clusion and diversity serving as President of our company’s 
Inclusion & Diversity Advisory Board over the past two years, 
while contributing to our efforts to make the organization a 
better place for everyone to work in.

Q)    Could you briefly discuss your key financial strategies for 

the coming years?

A)  We are committed to creating long-term value for our stake-
holders through sound financial strategies. In the coming 
years we will focus on the following financial strategies:

First, we will continue prioritizing financial discipline, under-
scoring our focus on an efficient financial position and our 
commitment to shareholder return. We will continue focusing 
on generating strong cash flow, maintaining a disciplined ap-
proach to capital allocation and managing operational risks by 
continuing to implement disciplined currency and commodity 
hedging strategies to provide stability for our operations to be 
able to generate shareholder value.

Q)  Could you talk about your experience before becoming 

Coca-Cola FEMSA’s Chief Financial Officer?

A)  My financial experience spans almost 20 years, since I joined 
our company in 2003, including my most recent role as CFO 
for our operation in Colombia,

I began my career within the corporate finance and treasury 
function, overseeing financing, risk management, and trea-
sury, eventually taking the role of Corporate Finance and Trea-
sury Director in 2013. I held this position until my appoint-
ment as Planning and Finance Director for the Latin America 
Division in 2017, where my team and I oversaw the finance 

We will continue prioritizing financial 
discipline, underscoring our focus on 
an efficient financial position and our 
commitment to shareholder return.

Second, we will double down on productivity and efficiencies 
across our P&L. We will continue focusing on improving our 
operational efficiency to mitigate inflationary impacts. This 
includes investing behind our supply chain optimization and 
digitalization to drive operating efficiencies.

Third, we will allocate capital towards organic growth. Our 
capex for 2022 amounted to Ps. 19.7 billion. Given the out-
performance of our top-line, we must accelerate investments 
to better serve our markets, customers, and consumers. We 
expect to maintain a similar level of Capex for 2023, as we 
continue to invest behind this positive momentum, prioritizing 
investments that are aligned with our return objectives.

These key financial strategies will guide our decision-making 
in the coming years as we work together to achieve our long-
term goals.

MANAGEMENT TRANSITION
Effective January 1, 2023, the Board of Directors elected Gerardo Cruz to serve 
as CFO for Coca-Cola FEMSA. Gerardo’s financial experience spans almost 
20 years, since he joined the company in 2003, including his most recent role 
as CFO for our operation in Colombia. He previously served in several senior 
management positions including Corporate Finance and Treasury Director and 
Planning and Finance Director for the Latin America Division.

As of the same date, Constantino Spas, our former CFO, was appointed to 
become CEO of FEMSA Strategic Businesses. We acknowledge Constantino’s 
contribution, dedication and leadership during his tenure as CFO of 
Coca-Cola FEMSA.

 
 
 
 
 
 
 
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OUR
FOOTPRINT

We have the privilege to serve 270 million 
people through 2.1 million points of sale 
in 9 markets of Latin America with a wide 
portfolio of leading brands.

MEXICO
74.3 million people served
858K points of sale
28 plants
135 distribution centers

CENTRAL AMERICA 

(Guatemala, Nicaragua, Costa Rica and Panama)
33.4 million people served
241K points of sale
7 plants
36 distribution centers

COLOMBIA
52 million people served
463K points of sale
7 plants
22 distribution centers

VENEZUELA1

people
served

270 million 
56 plants

million 
points
of sale

2.1
249 distribution

centers2

1)  As of December 31, 2017, Venezuela is reported as an investment in shares, as a non-consolidated operation.
2)  For purposes of this table, we have considered owned and third-party distribution centers managed by us.

BRAZIL
92.7 million people served
474K points of sale
11 plants
49 distribution centers

URUGUAY
3.6 million people served
26K points of sale
1 plant
3 distribution centers

ARGENTINA
13.7 million people served
64K points of sale
2 plants
4 distribution centers

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SPARKLING BEVERAGES
2,895 Volume1
17,731 Transactions

WATER AND BULK WATER
566 Volume1
1,896 Transactions

STILL BEVERAGES
294 Volume1
2,688 Transactions

Argentina

939.5

Uruguay
224.2

Argentina

173.9

Uruguay
46.6

Brazil 
7,014.5

Mexico
9,276.4

Brazil 
1,016.2

Mexico
1,888.9

TRANSACTIONS
million
22,315.1

Colombia
2,503.7

CAM 
South
1,196.0

Guatemala
1,160.8

TOTAL VOLUME
million unit cases1
3,755.2

Colombia
330.1

CAM 
South
152.3

Guatemala
147.2

1)  Volume is measured in million unit cases

1)  Unit case is a unit of measurement that equals 24 eight-ounce servings of finished beverage.

PRODUCT MIX BY PACKAGE

PRODUCT MIX BY SIZE

PRODUCT MIX BY CATEGORY

%
7
5

%
9
6

%
4
8

%
0
8

%
3
8

%
2
8

%
3
4

i

o
c
x
e
M

%
1
3

a
c
i
r
e
m
A

l
a
r
t
n
e
C

%
0
2

%
6
1

l
i
z
a
r
B

i

a
b
m
o
o
C

l

a
n
i
t
n
e
g
r
A

%
7
1

%
8
1

y
a
u
g
u
r
U

%
7
3

%
3
6

i

o
c
x
e
M

%
5
4

%
5
5

a
c
i
r
e
m
A

l
a
r
t
n
e
C

%
5
3

%
5
6

%
9
3

%
1
6

%
0
3

%
0
7

%
9
2

%
1
7

i

a
b
m
o
o
C

l

a
n
i
t
n
e
g
r
A

y
a
u
g
u
r
U

l
i
z
a
r
B

■ Returnable   ■ Non-returnable

■ Single-serve   ■ Multi-serve

% of volume of total beverages

Sparkling

Bottled Water1 Bulk Water2

Mexico
Central America
Colombia
Brazil
Argentina
Uruguay

71.4%
86.1%
77.1%
84.1%
80.2%
84.2%

5.5%
3.7%
10.3%
6.5%
9.2%
12.3%

15.9%
0.2%
3.8%
1.1%
2.2%
—

Still

7.2%
9.9%
8.8%
8.3%
8.4%
3.5%

1)  Excludes still bottled water in presentations of 5.0 Lt. or larger. Includes flavored water.
2)  Bulk water - still water in presentations of 5.0 Lt. or larger. Includes flavored water.

 
 
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FINANCIAL

HIGHLIGHTS

5
5
7
,
3

9
6
3
,
3

4
8
2
,
3

8
5
4
,
3

E
M
U
L
O
V

S
E
L
A
S

1

s
e
s
a
c

t
i

n
u
n
o

i
l
l
i

m

7
.
6
2
2

5
.
4
9
1

6
.
3
8
1

8
.
4
9
1

S
E
U
N
E
V
E
R

L
A
T
O
T

.
s
P
n
a
c

i

x
e
M
n
o

i
l
l
i

b

2022
USD1

2022
MXN

2021
MXN

% Change

2019

2020

2021

2022

2019

2020

2021

2022

Sales Volume (million unit cases)

3,755.2

3,755.2

3,457.9

8.6%

Total Revenues

Operating Income

11,630

226,740

194,804

16.4%

1,582

30,838

27,402

12.5%

Controlling Interest Net Income2

976

19,034

15,708

21.2%

Total Assets

14,259

277,995

271,567

2.4%

Long-term bank loans and notes 
payable

3,598

70,146

83,329

-15.8%

Controlling Interest

Capital Expenditures

Earnings Per Share2

6,431

125,384

121,550

3.2%

1,009

19,665

13,865

41.8%

0.06

1.13

0.93

21.2%

Millions of Mexican pesos and U.S. dollars as of December 31, 2022 (except volume and per share data). 
Results under International Financial Reporting Standards.
1.  U.S. dollar figures are converted from Mexican pesos using the exchange rate for Mexican pesos published by the U.S. Federal Reserve Board 

on December 31, 2022, which exchange rate was Ps. 19.50 to U.S.$1.00.

2.  Based on 16,806.7 million outstanding ordinary shares as of December 31, 2022 and 2021. 

Capitalizing on our strong market position, 
obsessive point-of-sale execution, and 
extremely solid financials, we successfully 
navigated a volatile and inflationary macro 
environment to deliver solid double-digit top- 
and bottom-line growth. We further improved 

our return on invested capital (ROIC) for the fifth 
consecutive year—closing the year in the double 
digits—and sustained our healthy net-debt-to-
EBITDA ratio of 0.9 times, while ending the year 
with a robust cash position of more than Ps. 40 
billion, reflecting our strong balance sheet.

8
.
0
3

4
.
7
2

4
.
5
2

2
.
5
2

E
M
O
C
N

I

G
N

I
T
A
R
E
P
O

.
s
P
n
a
c

i

x
e
M
n
o

i
l
l
i

b

3
4
.
5

4
0
.
5

6
8
.
4

4
5
.
3

E
R
A
H
S

R
E
P

D
N
E
D
I
V
I
D

.
s
P
n
a
c

i

x
e
M

2019

2020

2021

2022

2019

2020

2021

2022

1)  Unit case is a unit of measurement that equals 24 eight-ounce servings of finished beverage.

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
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SUSTAINABILITY HIGHLIGHTS

Aligned with our imperative 

to make a difference in 

environmental, social, and 

governance (ESG), we aim 

to break the ceiling on 

sustainability initiatives—

to be at the forefront of 

market, regulatory, and 

consumer trends—while 

elevating ESG practices 

across Latin America and 

the world. 

600 thousand

beneficiaries of activities 
focused on our environmental 
and social pillars

DJSI

KOF was named to the Dow 
Jones Sustainability MILA Pacific 
Alliance Index for the sixth 
consecutive year. The company 
was also included in the Dow 
Jones Emerging Markets Index 
for the tenth year in a row.

+250K volunteer 
hours

in +2,300 
initiatives

US$314.74 million

were invested during 2022 
in our environmental pillar, 
focusing on climate action, 
circular economy, and water 
stewardship projects

17% reduction

of absolute GHG emissions from 
scope 3 vs 2015 base line

1.46 liters

of water per liter of 
beverage produced, an 
industry benchmark

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UNGC

In 2022 we signed the 
United Nations Global 
Compact (UNGC), 
committing to align our 
business strategy with 
their Ten Principles.

98.5%

of post-industrial waste 
recycled or properly 
disposed

1ST

 Mexican Company

29%

to secure approval 
of the Science Based 
Targets Initiative (SBTi) 
for our GHG emissions 
reduction goals

reduction of absolute GHG 
emissions from our direct 
operations scope 1 and 2 vs 
2015 base line

3RD

 consecutive year

of inclusion in S&P Global’s 
Sustainability Yearbook

5TH

 consecutive year

of inclusion in the 
Bloomberg 
Gender-Equality Index

77%

of our manufacturing 
facilities have earned 
Zero Waste certification

94%

of our Green Bond funds 
have been allocated

4TH

 year

of recognition as one of the 
Best  Places to Work for LGBTQ+ 
Equality by the Human Rights 
Campaign Foundation and HRC 
Equidad MX: Global Program for 
Labor Equity

66%

renewable energy 
use in our operations

1ST Sustainability- 
Linked Bonds

issued in the Mexican 
market for Ps. 9.4 billion 
(US$470 million) with a 
commitment to achieve a 
water use ratio of 1.26 by 2026

1ST Social Bonds

issued in the consumer 
sector in the Americas, 
and 1st Sustainability 
Bonds issued in Mexico’s 
consumer sector for a total 
amount of Ps. 6 billion

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OUR

VALUE

CHAIN

 1  Ingredients
We work with our 
suppliers to have the 
best raw materials.

 3  Primary Distribution
From our manufacturing 
facilities, we ship 
beverages to our 249 
distribution centers.

 5  Pre-Sale
Powered by KOF digital 
platforms, we serve our 
clients in the traditional 
and modern channels, 
offering a winning portfolio 
of leading brands.

 7  Points of Sale
We reach more than 
2.0 million points of 
sale with targeted 
commercial initiatives, 
and we use Market 
Analytics to maximize 
the value proposition 
for each client.

 9  Recycling
We encourage and 
help consumers to 
properly dispose 
and recycle all 
packages from our 
beverages.

 2  Manufacturing
Enabled by our Digital 
Manufacturing Platform 2.0, we 
produce high-quality beverages 
in our facilities, with an efficient 
use of water and energy.

 4  Distribution Center
In our digital warehouse 
process, we integrate 
pre-sale with secondary 
distribution processes.

 6  Secondary Distribution
Once a pre-sale order is 
placed, we use our Digital 
Distribution Platform to 
define an optimal Route-
To-Market operation.

 8  Consumption
We serve more than 
270 million people, 
offering a portfolio 
with choices for 
every lifestyle.

OUR STRATEGY AND ESG

FRAMEWORK

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STRATEGY
We are confident we are uniquely positioned for growth by leveraging our 
strengths, our positive momentum, and focusing on the following six strate-
gic priorities as our guiding principles:

•  Grow the core. Capturing the fair share of Coca-Cola trademark in all mar-
kets and channels; accelerating the growth of Coca-Cola Zero Sugar; de-
veloping growth opportunities in low per-capita markets; and achieving the 
full potential of profitable non-carbonated beverage categories

•  Become our customer’s preferred omnichannel commercial platform. 

Growing our total and digital client base across our markets and enhancing 
our value proposition, leveraging a curated portfolio of our customer’s and 
consumer’s favorite brands together with The Coca-Cola Company and our 
multi-category partners.

•  De-bottleneck our infrastructure and digitize the enterprise. Unlock 

growth by increasing manufacturing and distribution capacity, implement-
ing best-in-class logistics and distribution enablers. We will continue digi-
tizing our company, including the migration of our legacy ERP System into 
cloud-based platform-as-a-service.

•  Make a difference in ESG. Reinforcing our industry-leading environmental 
initiatives and bolstering our social and governance agenda, including com-
munity development programs and diversity & inclusion.

•  Strengthen our customer-centric culture. Promoting a growth mindset, 
building a multiplier leadership style and empowering leaders to develop 
our people.

•  Strategic M&A. Leveraging our disciplined approach, we will focus on val-

ue-enhancing, synergistic acquisitions as a priority, while strengthening our 
commercial platform capabilities.

Looking ahead to our ambition to build our 
customer’s preferred commercial platform, we 
are convinced we have unmatched rights to win.

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REFRESHED ESG FRAMEWORK

We engaged in a comprehensive ESG transforma-
tion over the past year involving all parts of the or-
ganization to evolve our sustainability strategy and 
break the ceiling on sustainability initiatives—to 
be at the forefront of market, regulatory, and con-
sumer trends. We sought to ensure our practices 
are aligned not only with local requirements, but 
also with world-leading best practices across in-
dustries, so we could establish a new frontier for 
our local markets on ESG trends and commitments. 
Our overarching vision is to become a global leader 
on sustainability and elevate ESG practices in Latin 
America and the world.

ESG TRANSFORMATION METHODOLOGY

Aligned with our mandate to make a difference in ESG, 
we divided the top-down, bottom-up ESG transforma-
tion into five distinct phases to develop and refine our 
sustainability strategy. These phases not only defined 
the priorities for our sustainability strategic corridor, but 
also the concrete ambitions and commitments for key 
priorities within our strategic framework, along with the 
changes to our ways of working necessary to ensure the 
strategy can be properly executed for years to come. 

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NEW ESG

STRATEGY PHASES

 Phase 2:  
DEVELOPING HOLISTIC 
EVALUATIONS
We developed a sustainable proj-
ects financial evaluation and prior-
itization methodology under a joint 
effort among our financial, project 
management, and core sustainability 
teams. Our holistic model seeks to 
quantify several intangible and long-
term value drivers, including the cost 
of externalities such as carbon emis-
sions. These drivers are typically 
underrepresented in traditional proj-
ects, but are especially relevant for 
ESG investments.

 Phase 3:  
AMBITION SETTING
With a robust baseline in place, we 
conducted external market research, 
drew from our conversations with 
key stakeholders, and evaluated in-
dustry benchmarks to discover what 
goals we wanted to achieve across 
each material topic in our ESG frame-
work. Setting ambitions relative to 
these benchmarks followed our ho-
listic view on ESG. Establishing these 
ambitions required understanding 
what world-leadership meant for 
each of our signature topics. The pro-
cess of developing and tailoring our 
ESG goals along each topic was our 
ambition setting phase.

 Phase 1:  
SETTING THE ESG STRATEGIC 
FRAMEWORK
Our initial phase required us to de-
termine the topics where we had the 
largest impact on our society and 
for our business continuity. To do 
so, we identified and drew insights 
from stakeholder groups to inform 
our new strategic ESG framework, 
ensuring that we understood their 
highest priority topics.

In setting our framework, we applied 
a robust baseline of our internal op-
erations across sustainability areas. 
Through detailed benchmarking on 
our current state of operations, we 
finalized our ESG framework with re-
freshed priorities across environmen-
tal, social, and governance pillars.

 Phase 5:  
OPERATING MODEL
To stay up to date with rapidly evolv-
ing trends, our ESG strategy requires 
change within our organization to be 
executed effectively. While devel-
oping our plans, we considered the 
interdependencies and implications 
that our ESG initiatives would have 
on our operations. As a result, we de-
signed changes to our ways of work-
ing, governance, and people enablers 
to ensure the strategy is well execut-
ed for years to come. 

 Phase 4:  
ROADMAP DEVELOPMENT
With ambitions established, we set 
plans across the organization to en-
sure that we achieve these goals in 
time, and that all priorities have con-
crete and clear paths of execution. We 
complemented each ambition with a 
roadmap of investments and opera-
tional requirements that we needed to 
execute every year to timely reach our 
goals. Recognizing that roadmaps are 
only an initial estimate of how we will 
achieve our goals, we will continuous-
ly revise these roadmaps as markets 
mature, regulations change, and new 
technologies arise. 

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ESG FRAMEWORK

After several iterations, we developed a refreshed 
framework for our sustainability priorities, with envi-
ronmental, social, governance, and transversal prior-
ities. Our environmental pillar seeks to improve our 
relationship with our environment, focused on strong 
climate action, circular economy, and water efficiency. 
Our social pillar seeks to improve our impact on all of 
our stakeholders, including our nearby communities, 
our value chain, and our talent. Our governance pillar 
seeks to ensure we are accountable to our stakehold-
ers, which includes managing compliance and cyber 
& data security issues, ensuring transparency, and 
developing the internal governing bodies and account-
ability to support this level of commitment. Transver-
sally, we consider the effect our internal and external 
actions have on diversity, equity, and inclusion, and 
we consider the enablers that can help us execute the 
overall ESG strategy effectively.

For more information see →Future Ready Sustainability Strategy

Make a difference in environmental, social and governance (ESG)

ENVIR ONMENTAL

SOCIAL

GOVER NANCE

Scope 1 & 2

Scope 3

Collection

Packaging

Operational Waste

Water Effi ciency

Human Capital Development

Integral Wellbeing

Flexibility

Sustainable Value Chain

My KOF Community

&
y
t
e
f
a
S

h
t
l
a
e
H

Water Regeneration

Replenishment
Access

D IV ER SIT Y,  EQ UIT Y  & INCLU SION

D IGITALIZ ATION  ( EN ABLE MEN T,  TO OLS &  TR A ININ G )

Supply Chain Management

Cyber & Data Security

Risk Management

Shareholder Management
& Materiality

Governing Bodies

ClimateActionCompliance& SecurityCorporate GovernanceCircularEconomyWaterStewardshipInternalExternal 
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UNITED NATIONS 
SUSTAINABLE 
DEVELOPMENT GOALS

We are committed to 
contributing to the 
achievement of the United 
Nations Sustainable 
Development Goals (SDGs). 
While many of our actions 
contribute to the 17 SDGs, 
we are convinced that we 
can have a larger impact 
on the following nine goals 
through our strategic 
framework and initiatives.

We are working with FEMSA 
Foundation on initiatives and so-
cial programs in our communi-
ties, focused on early childhood 
and healthy lifestyles.

We are committed to ensuring 
the efficient use of this natural 
resource, conservation of wa-
ter basins, and safe access to 
drinking water for our communi-
ties and ourselves. By 2025, our 
ambition is to develop with our 
communities and stakeholders 
one access or replenish project 
in each of our priority sites to 
achieve the return of 100% of 
the water we use.

Through our external and inter-
nal social priorities, we continue 
to focus on the health, safety, 
and wellbeing of our employ-
ees, customers, consumers, and 
communities. By prioritizing their 
health and safety, we reinforce 
our company’s commitment to 
delivering economic value, while 
generating social and environ-
mental wellbeing. In addition, we 
offer a total beverage portfolio, 
including our growing zero- and 
low-sugar portfolio, and we carry 
out responsible marketing strat-
egies for our products.

We strive for energy efficiency 
across our value chain. We fur-
ther integrate renewable sourc-
es of energy and technologies 
to reduce our CO2e emissions—
aligned with our commitment 
to break the ceiling on climate 
action. Our operations’ energy 
consumption focuses on a com-
prehensive strategy that encom-
passes our value chain.

Aligned with our ambition to im-
prove gender diversity at all lev-
els of the organization, we are de-
veloping and deploying initiatives 
to increase women’s represen-
tation across our operations. By 
2030, our ambition is for women 
to represent 40% of leadership 
and management positions. We 
are also carrying out programs 
to foster women’s financial and 
digital empowerment within the 
traditional trade.

We aim to achieve sustainable 
economic growth through effi-
cient resource utilization, pro-
mote a work environment that 
offers comprehensive profes-
sional development, create jobs 
in emerging markets, and apply 
sustainable sourcing principles. 
In addition, we develop initia-
tives in our communities focused 
on empowerment to foster re-
silience and reactivation of local 
economies.

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We continually work to improve 
our ESG performance and foster 
industry innovation, especially 
in the areas of water steward-
ship and energy efficiency, while 
reducing our carbon footprint 
across our value chain. We com-
plement these programs with 
digital and innovation training to 
develop local suppliers.

By 2030, to break the ceiling on 
climate action, we are committed 
to decreasing our scope 1 and 2 
emissions by 50%, and reducing 
20% of our entire value chain 
emissions. To reach our interim 
and final ambition on CO2e emis-
sion reduction, we set initiatives 
to migrate relevant operational 
assets to lower emission alterna-
tives, as well as setting various 
initiatives to tackle emissions 
across our value chain.

Our work with small local busi-
nesses across our rich value 
chain of suppliers, customers, 
and other stakeholders seeks to 
improve their financial and digital 
inclusion, while we work to pro-
vide our communities with safe 
water, improved sanitation, and 
hygiene education.

Aligned with our community en-
gagement priority, we are deter-
mined to advance the develop-
ment of the communities where 
we operate. With this mindset, 
we will collaborate with our com-
munities across all of our opera-
tions to develop sustainable solu-
tions that address local needs.

Given the growing urgency of 
shared water risks and the need 
for systemic action across the 
value chain, our holistic water 
strategy is focused on water 
efficiency, replenishment, and 
access. We consistently lead 
our industry peers on water ef-
ficiency, and continue to invest 
in minimizing our use of water. 
Moreover, our social water stew-
ardship strategy protects peo-
ple’s right to water, and aims to 
guarantee this resource for cur-
rent and future generations.

Our corporate governance and 
the way we conduct our business 
is in full compliance with applica-
ble regulations in all of our coun-
tries of operation, with our Code 
of Ethics as our compass. With 
our suppliers, we further apply 
guiding principles that focus on 
strategic input categories, includ-
ing areas such as human rights, 
environmental protection, and 
labor rights.

We hold ourselves to high stan-
dards of transparency and au-
thenticity in our external commu-
nications, including reporting the 
progress on our commitments 
and other material topics identi-
fied throughout the year. We are 
confident that, with the support 
and co-responsibility of all of 
the stakeholders across our val-
ue chain, we will fulfill our 2030 
ambition of collecting 100% of 
the PET bottles we place in the 
market through a concerted mar-
ket-based approach to the circu-
lar economy.

We recognize that complex, ev-
er-changing challenges require 
innovative solutions that can 
only be achieved and put into 
action together. We embrace 
this reality, and we partner with 
other companies, governments, 
NGOs, and institutions to maxi-
mize our impact.

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MATERIALITY MATRIX 
After setting and achieving several public sus-
tainability targets, we conducted a comprehen-
sive materiality assessment to ensure that our 
overall sustainability priorities were aligned 
with stakeholder expectations and what our 
business needs to thrive over the coming years. 

As a result of this assessment, we identified 
and mapped 45 material topics and 17 iden-
tified priorities across the three pillars of our 
ESG framework.

e
c
n
a
v
e
l
e
R

r
e
d

l
o
h
e
k
a
t
S

37

42

38

41

44

45

43

3

17

15

13

16

10

4

9

18

14

21

7

12

27

23

29

19

22

20

24

26

28

31

34

36

25

35

39

40

30

33

32

1

8

2

11

6

5

■ ENVIRONMENT

1  Packaging Circular Economy
4  GHG Emissions Reduction
5  Sustainable Mobility
6  Climate Change Adaptation
9  Energy Management: Renewables & 

Efficiency

10  WASH (Water Access, Sanitation, and 

Hygiene)

11  Context-Based Hydrological Safety
17  Water Efficiency
26  Industrial Waste Circular Economy
43  Environmentally Responsible Dairy 

Farming

■ SOCIAL EXTERNAL

13  Human and Labor Rights
15  Diversity and Inclusion
16  Safety, Health, and Wellness
20  Culture, Ethics, and Values
21  Labor Relations
23  Standards for Contractors
32  Talent Attraction
33  Compensation and Benefits
44  Training and Development

B u s i n e s s   S u c c e s s

We are currently carrying out the process to update our materiality ma-
trix and priorities, which we will include in our 2023 Integrated Report.

■ SOCIAL INTERNAL

2  Nutritional Attributes of Product 

Portfolio

7  Product Portfolio Diversification
8  Relationship with Government
12  Consumer Engagement for Circular 

Economy

14  Supporting Small Businesses
18  Advertising & Commercial Practices
19  Women’s Empowerment
22  Local Community Relationships
25  Information Security & Cybersecurity
28  GMOs / Traceability of Ingredients
29  Digitalization in Customers
31  Promotion of Healthy Habits
34  Customer Engagement for Circular 

Economy

36  Support of Local Supply Chains
37  Road Safety
38  Information & Quality of Products
39  Customer Satisfaction Measurement
40 Quality of Service for Customers
41  Supplier Relationship T&Cs 

Management

42  Mechanism for Consumers to Raise 

Concerns

45  Opportunities for Youth

■ GOVERNANCE

3  Global Integrity & Compliance
24  Best-in-Class Board Practices
27  Partnerships for Sustainability
30  Comprehensive Risk Management
35  Code of Conduct

 
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SUSTAINABLE FINANCING

Our approach to sustainable financing 
enables us to maximize our positive 
impact by publicly aligning our finance 
strategy with the achievement of our 
environmental and social ambitions, 
while contributing to the United Nations 
Sustainable Development Goals. We have 
leveraged our investments with financial 
instruments that allow us to direct our 
resources appropriately to mitigate 
risk, increase positive impact, and align 
incentives within the company with our 
ESG objectives.

Green Bond Allocation
As of December 31, 2022, Coca-Cola FEMSA had allocated 
US$664.87 million of green bond net proceeds to projects 
supporting circular economy, water stewardship, and 
climate action.

US$705 Million
Green Bond

Issued September 2020
US$664.87 million allocated
Between 2018-2022

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2019

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2021

2022

Circular 
Economy

72%

US$479.12 
million

Water 
Stewardship

3%

US$20.67 
million

Climate 
Action

25%

US$165.07 
million

Green Bond Progress Report
Aligned with this approach and our sustainability strategy, we 
issued our first-ever green bond in September 2020, valued 
at US$705 million, at the time the largest for a Latin Ameri-
can corporation and a first for the Coca-Cola System.

As of December 31, 2022, we had allocated US$664.87 mil-
lion of green bond net proceeds to finance or refinance eligi-
ble green projects in three main categories—circular econo-
my, water stewardship and climate action—according to our 
→Green Bond Framework. This total investment represent-
ed 94% of the net proceeds, leaving US$40.13 million of net 
proceeds unallocated at the end of 2022.

While eligible projects within the three categories focused on 
a variety of solutions, they shared the common objective of 
advancing our company’s mission to simultaneously create 
economic and social value while generating environmental 
wellbeing across our value chain in collaboration with all of 
our stakeholders.

 
 
 
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GOAL PERFORMANCE

The net proceeds of our green bond help to deliver on our company’s sustainability goals, 
including our commitments to increase recycled content in our PET packaging, improve water 
efficiency, and reduce CO2e emissions. From 2018 through 2022, we made progress against 
these goals, as illustrated in these charts.

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2018

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2020

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2021

2022

Use at least 50% recycled resin (rPET) in our 
PET bottles by 2030.

Achieve a water use ratio of 1.26 liters of water per 
liter of beverage produced by 2026.

In 2020, we became the first Mexican company and the third in 
Latin America to achieve the official approval of our emissions 
reduction targets by the Science Based Target initiative (SBTi), 
aligned with the goal of the 2015 Paris Agreement to limit global 
warming to well below 2°C above preindustrial levels. In 2020 
KOF commited to use 100% of renewable energy in manufactur-
ing and distributiuon operations by 2030. Pursuant to this public 
commitment, we made great progress during 2022 by increasing 
our renewable energy usage from 53% to 66%.

 
 
 
 
 
 
 
 
 
 
 
 
 
 
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SUSTAINABILITY-LINKED BONDS

SOCIAL & SUSTAINABILITY BONDS

Building on our sustainability strategy, in September 2021, we issued 
the first-ever sustainability-linked bonds (SLB) in the Mexican market 
for a total of Ps. 9,400 million in accordance with our →Sustainability-
Linked Bonds Framework.

Recognizing that water is not only an invaluable resource for our com-
pany and industry, but also an indispensable element of climate change 
resilience, we are focusing this first issuance on the sustainable and ef-
ficient use of water, aligned with our commitment to water stewardship. 
Unlike the use of green bond proceeds, our sustainability-linked bonds 
are committed to the achievement of a water use ratio of 1.26 by 2026. 
Today, our water use ratio is  1.46 liters, a benchmark of water efficiency 
for the Coca-Cola System.

Consistent with our financial discipline, strong credit profile, and com-
mitment to sustainability, we issued social and sustainability bonds in 
the Mexican market for a total of Ps. 6,000 million in October 2022—be-
coming the first non-financial corporation in the Americas and the first 
company in the Coca-Cola System to issue social bonds. We also be-
came the first company in Mexico’s consumer sector to issue sustain-
ability bonds.

This transaction was completed in two tranches: The first social tranche 
was priced at a fixed rate of 9.95% (Mbono+0.30%) for an amount of 
Ps. 5,500 million due in seven years; and the second sustainability 
tranche was priced at a variable rate of TIIE + 0.05% for an amount of 
Ps. 500 million due in four years.

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The net proceeds from these bonds will be used to finance eligible so-
cial and sustainability projects focused on the social and economic de-
velopment of our communities in accordance with our →Sustainability 
Bonds Framework. Specifically, the goal of this latest issuance is to 
support underrepresented and traditionally excluded social groups 
in our communities with programs that provide entrepreneurial and 
self-employment skills, financial solutions that support store owners, 
and investments in sustainable community development, including wa-
ter replenishment and water access projects.

Subject to the issuance of applicable funding instruments, we will con-
tinue to annually report on the allocation of proceeds and the associated 
impact in the year(s) following issuance of any future funding instru-
ments under our current Green Bond and Sustainability-Linked Bonds 
Frameworks.

 
 
 
 
 
OUR STRATEGIC
PRIORITIES

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DEVELOP A

FUTURE-READY

PORTFOLIO Driven by our obsessive focus on our 

consumers and customers, we aim to grow 

our core business portfolio, capturing the 

fair share of Coca-Cola trademark in all 

markets and channels and achieving the 

full potential of profitable non-carbonated 

beverage categories.

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WINNING CONSUMER-CENTRIC PORTFOLIO

SUCCESS STORIES

Our strategy aims to build a winning, consumer-centric, multi-category 
portfolio for every occasion by leveraging affordability to drive sustainable 
beverage growth; capturing new consumption occasions and preferences 
through portfolio innovation; and consolidating our market leadership in 
emerging beverage categories—from promising alcoholic ready-to-drink to 
dynamic still beverage categories—while strengthening our multi-category 
platform across key markets.

Our customers and consumers are at the center of everything we do. We 
proactively adapt our portfolio strategies and initiatives to satisfy their 
evolving preferences and practices, expanding the number of routes and 
households we serve with our direct-to-home Coca-Cola en Tu Hogar de-
livery routes; enhancing consumer excitement and engagement through 
limited-edition releases from Coca-Cola Creations; developing comple-
mentary indirect distribution models to increase customer service levels; 
and improving consumer and customer interaction while increasing our 
single-serve mix by leveraging popular multipacks, increased cooler cov-
erage, and execution across our markets.

ENHANCING CONSUMER ENGAGEMENT THROUGH 
COCA-COLA CREATIONS
During the year, we introduced limited edition, sequential 
releases from Coca-Cola Creations, The Coca-Cola Company’s 
innovation platform, across key markets to enhance consumer 
engagement. These exciting new creations—featuring gaming-
inspired, pixel-flavored Coca-Cola Zero Sugar Byte and the artist 
Marshmello’s Limited Edition Coca-Cola—enabled us to launch 
creative new products and experiences successively across 
physical and digital worlds.

MEXICO: EXPANDING CONVENIENT CONSUMER-CENTRIC HOME 
DELIVERY

To satisfy evolving at-home consumption occasions and preferences, 
we continued to expand our home delivery routes to serve the evolving 
needs of almost 600 thousand households across Mexico. During 
the year, we not only added over 400 new routes for a total of close 
to 1,650 home delivery routes, but also integrated our Coca-Cola 
en tu Hogar D2C omnichannel platform across 85% of those routes, 
dramatically expanding our base of monthly digital purchasing 
customers to over 125 thousand households. Thanks to the success of 
our D2C model, our home delivery routes are rapidly improving their 
productivity, average ticket, and sales. For the year, we increased the 
average ticket by driving the mix of non-jug-water products to over 
50%, while continuing to improve our delivery effectiveness and net 
promoter score. For more information see →D2C Marketplace

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SUCCESS STORIES

MEXICO: DEVELOPING COMPLEMENTARY 
INDIRECT DISTRIBUTION MODELS
Complementing our direct models, we are develop-
ing and customizing indirect distribution models to 
not only increase customer service levels to our small 
mom-and-pop clients, but also achieve our saturation 
strategy. This is reflected in the significant growth of 
our emerging indirect wholesaler and distributor chan-
nels. Through a clear segmentation, route to market, 
and category management strategy—catering to both 
big and small deposit wholesalers—the wholesaler 
channel gained 25 million incremental unit cases for 
close to 15% volume growth year over year. Similarly, 
our indirect distributor channel generated high sin-
gle-digit growth year over year, contributing almost 10 
million unit cases or 14% of our total volume across 
the traditional trade channel. We also continued with 
our distributor transformation and digitalization pro-
cess, covering around 45% of this indirect channel’s 
total volume during 2022.

MEXICO: DRIVING IMPROVED CONSUMER 
INTERACTION AND SINGLE-SERVE MIX WITH 
MULTIPACKS
In Mexico, our popular portfolio of multipacks is not 
only enabling better interaction with our consumers, 
but also growing our profitable single-serve mix, trans-
actions, and revenues across the modern trade chan-
nel. For the year, our multipacks volume grew more 
than 35%, driving approximately 10% of our incremen-
tal volume throughout the modern channel. We tailor 
our portfolio of six, eight, and 12 multipacks to suit the 
needs of our customers and consumers—from whole-
salers to supermarkets and price clubs. In Mexico’s 
modern trade channel, our multipacks included brand 
Coca-Cola, Coca-Cola Zero Sugar, Sprite, Mundet, Fan-
ta, Ciel, Seagrams, and Monster.

COLOMBIA: HISTORIC CUSTOMER GROWTH

Over the past three years, our Colombian operation 
achieved historic customer growth of more than 
120 thousand clients. Among other strategic initia-
tives, we accomplished this remarkable growth by 
expanding our winning consumer-centric portfo-
lio, driving affordability to better serve consumers’ 
demands, and delivering point-of-sale excellence. 
Indeed, our Colombia operation significantly in-
creased its score in The Coca-Cola Company’s ex-
ecution index year over year, while generating dou-
ble-digit volume growth for the year. 

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SUCCESS STORIES

MEXICO: INCREASING 
RETURNABLE CAPACITY AND 
COVERAGE 
To bolster our returnable strategy, 
this year we significantly enlarged 
our refillable capacity and the 
coverage of our 3-liter returnable 
PET presentation of Coca-Cola 
Original. With this launch across 
seven new cities—including Leon, 
Queretaro, and Veracruz—this 
popular affordable multi-serve 
presentation is now present in 30 
cities. We further invested in three 
new returnable bottling lines with 
an annual capacity of 50 million unit 
cases, strengthtening our affordable 
returnable strategy.

MEXICO: EXPANDING UNIVERSAL BOTTLE 
COVERAGE ACROSS THE TERRITORY
During the year, we launched our 2.5-liter return-
able PET universal bottle across multiple new cit-
ies. Now covering nearly all of our franchise terri-
tory, the universal bottle or botella unica enables 
us to use the same refillable bottle for our core 
flavored sparkling beverage and juice brands—
from our Fanta, Sprite, and Valle Frut brands to 
our regional Escuis and Victoria flavored brands. 
Importantly, the expanded coverage of our refill-
able universal bottle continued to yield share of 
sales gains in the cities where it was launched. 

LEVERAGE AFFORDABILITY 
TO DRIVE SUSTAINABLE 
BEVERAGE GROWTH

Affordability remained an important driver of our sustainable 
beverage growth. We executed to win in the “away from 
home” and “at home” consumption occasions thanks to 
several market initiatives that enabled us to provide our 
consumers with unmatched affordability. Importantly, we 
increased our returnable volume almost 25% over the past 
five years, supported by the successful rollout of our refillable 
universal bottle. To this end, we continued investing behind 
this core capability, including more than US$500 million in 
production lines and returnable bottles and cases over the 
past two years.

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SUCCESS STORIES

COLOMBIA: GROWING UNIVERSAL BOTTLE 
COVERAGE YIELDS POSITIVE RESULTS

This year, we significantly expanded the rollout 
of our affordable universal bottle to cover more 
than 60% of the country. This transformational 
bottling technology enables us to offer affordable 
refillable PET presentations not only of brand 
Coca-Cola, but also of our flavored sparkling and 
still beverage brands to compete more effectively 
in the market, enabling volume and share of sale 
increases in the cities where it was launched. 

BRAZIL: CONSOLIDATING RETURNABLE 
GROWTH AND HOUSEHOLD PENETRATION
Through our returnable affordability strategy, we 
continued to consolidate our volume growth and 
competitive advantage across the sparkling bev-
erage category—growing our household penetra-
tion while increasing our returnable volume year 
over year. For the year, returnable presentations 
represented close to 160 million unit cases or 
more than 18% of our sparkling beverage mix. 
This year, we further capitalized on our new re-
fillable universal bottles to enable flavored spar-
kling beverage expansion and to improve asset 
management.

ARGENTINA: GROWING CONSUMER BASE 
AND VOLUME THROUGH AFFORDABILITY 
STRATEGY
Under our affordability strategy, we contin-
ued to regain share and expand our consumer 
base in the face of Argentina’s dynamic com-
petitive and economic environment. Thanks 
to our evolving market segmentation strate-
gy—leveraging our integral value proposition 
and execution excellence—we were able to 
offer consumers the right product at the right 
price across diverse socioeconomic seg-
ments of our franchise territory, enabling us 
to improve our household penetration while 
achieving volume growth year over year.

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CAPTURE NEW CONSUMPTION 
OCCASIONS THROUGH 
PORTFOLIO 
INNOVATION

Through ongoing portfolio innovation, we contin-
ue to focus on improving our competitive position 
and capturing the most value from our beverage 
brands by closely aligning our portfolio with con-
sumers’ tastes and preferences. Among our ini-
tiatives, we continued to drive the growth of our 
no- and low-sugar portfolio of sparkling beverages 
to satisfy and stimulate demand for our products—
with no-sugar volumes an impressive 30% ahead 
of our 2019 baseline—while adapting our portfolio 
to evolving consumer behavior. Notably, the new 
visual identity and formula of Coca-Cola Zero Sug-
ar outperformed the sparkling beverage category 
across our territories, growing 23% year over year 
as we leveraged a consistent value proposition 
with sampling, innovation, and customer experi-
ence initiatives. 

SUCCESS STORIES

MEXICO: COCA-COLA ZERO SUGAR 
OUTPERFORMING SPARKLING CATEGORY
The new formula and visual identity of 
Coca-Cola Zero Sugar continued to outperform 
the sparkling beverage category across our 
Mexico territory. Impressively, Coca-Cola Zero 
Sugar achieved 20% volume growth year over 
year. Notably, our focus on increasing consumer 
contact and transactions also enabled us to 
achieve double-digit volume growth in the 
single-serve format this year. 

ARGENTINA, BRAZIL, CENTRAL AMERICA, & COLOMBIA: 
INNOVATIVE MULTIPACKS SPUR SINGLE-SERVE RECOVERY
In Argentina, Colombia, and Central America, we capitalized on the re-
opening of the on-premise channel and the strength of our multipack 
strategy to recover our single-serve mix, which has increased by more 
than five percentage points in Argentina and Panama. By leveraging 
our multipacks, increased cooler coverage, and execution, we look 
forward to continue growing our single-serve mix across our markets. 
In Brazil, we also continued to leverage the popularity and household 
penetration of our convenient, affordable multipacks of Coke and our 
core flavored sparkling beverage brands—achieving over 28% volume 
growth year on year. Through our multipacks and other mix initiatives, 
we reached a single-serve mix of almost 23% this year, exceeding our 
2019 baseline by more than 2 percentage points.

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SUCCESS STORIES

BRAZIL: COCA-COLA ZERO SUGAR 
WINNING THE CONSUMER CHOICE 
BATTLE
In Brazil, Coca-Cola Zero Sugar is win-
ning the consumer choice battle through 
a consistent value proposition, gaining 
significant share of sales while generating 
double-digit volume growth year over year. 
To achieve this growth, we built on a con-
sistent value proposition with sampling, 
innovation, and customer experience initia-
tives—highlighted by the Panini FIFA World 
Cup Qatar 2022 sticker campaign.

URUGUAY: BUILDING ON OUR 
COMPANY’S ZERO-SUGAR BENCHMARK
During the year, we continued to build on our 
leadership position in Uruguay’s zero-sugar beverage 
market—a benchmark with our company. Harnessing 
the success of Coca-Cola Zero Sugar, we continued to 
leverage our consistent value proposition and point-
of-sale execution with sampling, innovation, and an 
enhanced customer experience. Consequently, our 
zero-sugar formulas continued to outperform, with 
Coca-Cola Zero Sugar volume an impressive 44% 
ahead of our 2019 baseline.

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CAPITALIZE 
ON EMERGING 
CATEGORIES & 
NEW MULTI-CATEGORY 
OPPORTUNITIES

This year, we continued to capture market share across 
emerging still beverage categories—from hydration to 
energy, tea, and sport drinks. We also strengthened 
and consolidated our multi-category platform through 
distribution agreements and pilot programs with stra-
tegic partners in certain markets across adjacent cate-
gories, prioritizing leading beer, spirits, alcoholic ready-
to-drink (ARTD) beverages, snacks, and consumer 
packaged goods brands. Through our winning strategic 
partnership model, we are building a one-stop shop 
for our customers and consumers, while exploring 
complementary revenue streams that boost our pres-
ence, visibility, and share of wallet at the point of sale 
through targeted cross-promotion and execution op-
portunities across physical and digital realms.

SUCCESS STORIES

BRAZIL: DELIVERING MONSTER 
ENERGY DRINK GROWTH 
Bolstered by our Monster brand, we not 
only achieved record share of sales, but 
also expanded our share of sales lead-
ership position in Brazil’s fast-growing 
energy drink segment. Our portfolio of 
Monster brand energy drinks capitalized 
on every product—from Monster Energy 
Green to Monster Mango Loco and Mon-
ster Absolutely Zero—to fuel volume 
growth of more than 26% year on year. 
Furthermore, our Reign brand delivered 
important volume growth for the year.

URUGUAY: LAUNCHING SUCCESSFUL LOCAL 
PRODUCTION OF POWERADE
After previously importing Powerade into Uruguay, we suc-
cessfully began local production of this refreshing sports 
drink during the fourth quarter of 2022. As a result, we re-
launched our 600-ml presentation of Powerade, achieving 
record share of sales, double-digit volume growth, and 
better profitability backed by a new marketing strategy 
within this emerging beverage segment.

COLOMBIA: CONSUMER-CENTRIC BRISA 
MANZANA SPURS TRIPLE-DIGIT GROWTH

Catering to our consumers’ shifting prefer-
ence to natural, no-calorie beverages, we took 
portfolio innovation to the next level with the 
expanded consumer-centric launch of our 
locally developed formula of Brisa Manzana 
(Colombian Apple) sparkling water. By lever-
aging this refreshing proposition, we almost 
tripled our year-on-year volume growth, while 
achieving significantly higher share of sales in 
the country’s competitive flavored sparkling 
water segment.

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SUCCESS STORIES

BRAZIL: PROMISING NEW CONSUMER-
CENTRIC BEER PORTFOLIO 

After completing the transition of the Heineken 
and Amstel beer brands to Heineken’s distribu-
tion network during 2021, this year we managed 
to increase the share of sales of our promising 
new consumer-centric beer portfolio, includ-
ing Heineken legacy and new beer brands. No-
tably, Sol beer sales recovered considerably; 
Kaiser took the lead of the economy segment, 
achieving significant market share growth; and 
Eisenbahn Unfiltered won a Gold Medal at the 
World Beer Awards 2022. Additionally, recently 
acquired Brazilian craft beer brand Therezópolis 
achieved record sales volume in the premium 
segment. We also leveraged our existing long-
term distribution agreement with Estrella Gali-
cia, achieving positive performance for the year.

MEXICO & BRAZIL: EMERGING 
OPPORTUNITIES IN FLAVORED 
ALCOHOLIC READY-TO-DRINK 
BEVERAGES 
Consistent with our journey to become a to-
tal beverage company with drink options for 
all consumption occasions, we continue to 
work closely with The Coca-Cola Company 
to identify and define a broader multi-cat-
egory portfolio of beverages beyond our 
traditional non-alcoholic ready-to-drink 
beverages. Our experience with Topo Chico 
Hard Seltzer shows consumers are excited 
to see recognizable beverage brands that 
they already enjoy enter the flavored alco-
holic ready-to-drink space. With the com-
bination of a familiar, beloved brand and 
a strong distribution and market position, 
we are confident that consumers will enjoy 
our emerging portfolio of flavored alcoholic 
ready-to-drink beverages, including Topo 
Chico Hard Seltzer (Brazil, Costa Rica, Mex-
ico), Jack Daniel’s & Coca-Cola (Mexico), 
Lemon-Dou (Mexico), and Schweppes Pre-
mium Drinks (Brazil). 

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SUCCESS STORIES

BRAZIL: TANTALIZING TEA, SPORT DRINKS, AND 
WATER GROWTH

This year, we continued to leverage our reformulated 
portfolio to cater to our Brazilian consumers’ growing de-
mand for refreshing teas. The combination of our cold-fill 
formula, together with the rollout of Leão brand teas, en-
abled us to increase our sales volume by over 15% for the 
year, while increasing our sales to a record share of sales 
in this fast-growing beverage category. We also achieved 
significant share of sales and almost 60% volume growth 
in the profitable sport drinks category year over year. We 
further capitalized the on the market opportunity in the 
water segment to drive over 29% volume growth.

BRAZIL & MEXICO: WINNING MULTI-CATEGORY STRATEGIC PARTNERSHIPS 
& ALLIANCES

Aligned with our vision and enhanced 
cooperation framework with The 
Coca-Cola Company—while lever-
aging our expanding B2B and D2C 
omnichannel digital platforms—we 
continued to roll out new distribution 
agreements and pilot programs with 
strategic partners to not only con-
solidate our multi-category platform, 
but also test complementary catego-
ries, prioritizing leading beer, spirits, 
snacks, and consumer packaged goods 
brands in certain markets.  For more 
information on B2B and D2C plat-
forms see →Become our customer’s 
preferred Omnichannel Commercial 
Platform We further carried on gath-
ering important insights on the ways 
in which our partners’ different supply 
chains operate.

In Brazil, we announced a new distri-
bution agreement with Campari Group 
on April 19, another step to strength-
en and consolidate our multi-category 

platform with a high-potential leading 
spirits brand. During the year, we con-
tinued exploring complementary rev-
enue streams in Brazil, as exemplified 
by our announced distribution agree-
ment on July 14 with Grupo Perfetti 
Van Melle—one of the world’s largest 
manufacturers of sweet confectionary 
snacks and chewing gum with global 
brands such as Mentos and Fruit-tella.

Building on our expanding pilots with 
leading consumer and personal care 
brands, we began a pilot beer distribu-
tion program in Mexico to strengthen 
our portfolio’s presence in the tradi-
tional trade channel, enabling more 
customers and consumers to access a 
broader multi-category portfolio. We 
expect these pilots will enable us to 
not only expand our customers’ value 
proposition, but also obtain necessary 
learnings and insights to continue ad-
vancing towards potential strategic alli-
ances in the future.

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RESPONSIBLE MARKETING
At Coca-Cola FEMSA, our consumers 
are at the center of everything we 
do. Therefore, we are committed 
to the responsible marketing of our 
products. Guided by the principles of 
transparency, fact-based information, 
and authenticity, we have a history 
of aligning our commercial practices 
with our values and our sustainability 
and business goals.

As we evolve and respond to 
consumers’ desires for more choices 
across categories, we are reducing 
added sugar while providing more 
beverages with nutritional benefits; 
optimizing our mix of products; 
offering more small packaging 
choices; and providing our consumers 
with clear nutritional information.

 1. Informed nutritional decisions 
To enable our consumers to make healthy informed choices across every 
one of our operations, our upfront product labels include clear, easy-to-find 
nutritional content information. Our nutritional labeling strategy is based on 
providing consumers with clear and complete information in full compliance 
with applicable regulations in each of the countries we serve. Our aim is to 
ensure that our consumers are provided with high-quality information.

 2. Responsible marketing 
As part of our commitment to the wellbeing of our consumers and custom-
ers, our advertising adheres to The Coca-Cola Company’s Responsible Mar-
keting Policy and Global School Beverage Guidelines. For instance, as part of 
the Coca-Cola system, we diligently follow and enforce The Coca-Cola Com-
pany’s Responsible Marketing Policy, and we respect the role of parents and 
caregivers by not marketing directly to children under 13. For more informa-
tion see →The Coca-Cola Company’s Responsible Marketing Policy.

 3. Highest quality 
Our production processes fulfill the highest quality standards; our ingredients 
comply with each of our operations’ local regulations and international stan-
dards of other regulatory agencies, including CODEX, FDA, JEFCA, and EFSA. 
Our processes are performed in state-of-the-art bottling facilities within the 
global beverage industry—all FSSC 22000 certified—thus guaranteeing only 
the best quality products for our consumers. 

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Aligned with our priority to expand our total and 
digital client base across our markets we will 
continue to build a future-ready omnichannel 
multi-category commercial platform—which will 
seamlessly interact with other interconnected 
platforms and encompass our business-to-
business (B2B), direct-to-consumer (D2C), 
indirect, and digital trade channels.

BECOME OUR

CUSTOMER’S 
PREFERRED

OMNICHANNEL 
COMMERCIAL 
PLATFORM

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JUNTOS+ TRADITIONAL 
OMNICHANNEL COMMERCIAL 
PLATFORM

To achieve our vision, we are 
building a profitable, custom-
er-centric omnichannel B2B 
commercial platform across our 
multi-category product offerings, 
with a differentiated end-to-end 
customer experience.

03:30 PM

Hours later, Juan realizes that he 
forgot to order a specific product, but 
it is too late. Mario will visit him again 
in a few days.
Juan then uses KOF’s chatbot to 
place an additional order, including 
the specific product he had forgotten.

10:00 AM

Juan has been our client for some 
years. Today, as every Monday, 
Juan is visited by Mario, his usual 
pre-seller.
While Juan is busy taking care 
of his business, he asks Mario to 
place his weekly order.

03:35 PM

Mario instantly receives 
a notification in his hand-
held: “Juan has placed 
an additional order.”

During the year, we significantly 
accelerated the evolution of our 
customer-centric Juntos+ B2B 
omnichannel multi-category 
commercial platform. Through 
this omnichannel platform, we will 
connect every point of contact in 
real time for our large base of more 
than 2 million traditional trade 
clients. To this end, we are building 
on our successful pre-sale model 
and call center experience with 

digital touch 
points to amplify 
our customer service—
from direct messaging and 
chatbot-enabled conversational 
commerce to mobile and desktop 
experiences via our app and web 
portal—so our clients can interact 
with us whenever, wherever, and 
whichever way they want.

04:02 PM

Mario decides to 
call Juan to confirm 
his new request.

10:30 AM NEXT DAY

Next, he confirms that his 
most recent orders will be 
delivered in the afternoon, 
using the order tracking 
functionality.

08:00 PM

Overnight, Juan’s cooler 
malfunctioned.

Using his cellphone, 
Juan accesses KOF’s 
mobile app and creates a 
service order to evaluate 
and repair his cooler.

Juan receives a call from 
the Contact Center: “A 
technician will visit you 
in the next few hours.”

01:50 PM NEXT DAY

The delivery truck arrives, 
and Juan receives both of 
his orders. He uses the built-
in e-payment system in 
KOF’s mobile app to create a 
QR Code.

Juan validates his payment 
was successful and verifies 
his total balance. Juan is a 
satisfied customer.

12:55 PM NEXT DAY

As the delivery truck ap-
proaches Juan’s business, 
he receives a notification: 
“Your order is about to be 
delivered. You will be the 
next customer in our route 
to be served.”

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We processed more than 17.7 million 
orders on digital channels in 2022.

We are serving over 1.3 million 
registered clients, including more than 
800 thousand monthly active users 
digital, on our B2B platform.

Digital revenue represents approximately 
16% of our company’s total orders.

Our Juntos+ platform is focused 
on the customer first and fore-
most. With that mindset, we are 
building out our omnichannel 
platform around them, offering a 
growing array of customer-centric 
options and features to provide a 
holistic client experience across 
multiple points of contact. Rec-
ognizing that this is very much a 
relationship-driven business, we 
are enhancing the face-to-face 
personal customer experience our 
clients enjoy with digital order-en-
try tools, including our chatbot-en-
abled conversational commerce 
solution and our evolving web 
portal and mobile app—which we 
are scaling up companywide after 
our successful deployment across 
Brazil, Mexico, and now Colombia. 
The mobile app’s latest version 3.0 
provides our clients with a wider 
array of features, including 24/7 
digital order entry and tracking, 
exclusive promotions, and a devel-
oping customer loyalty program.

Our large base of traditional trade 
customers is rapidly embracing 
the digital options available on 
our omnichannel platform. Nota-
bly, we are now serving over 1.3 
million registered clients, reach-
ing more than 800 thousand dig-
ital monthly active users, on our 
B2B platform—up over 170% and 
210%, respectively, year over 
year—in Argentina, Brazil, Central 
America, Colombia, and Mexico. 
Clients’ preference for our robust 
omnichannel platform is clearly 
reflected in their growing custom-
er satisfaction, acceptance, and 
rising orders, while amplifying the 
performance of new categories 
across our product portfolio.

Overall, we processed more 
than 17.7 million orders on digi-
tal channels, generating close to 
US$1.2 billion in digital revenue 
that represents roughly 16% of 
our company’s total orders—a tri-
ple-digit increase in orders and 
revenue as compared to 2021.

This year, digital sales accounted 
 for almost US$1.2 billion.

Guía de marca

Juntos+

Guía de marca

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BRAZIL & MEXICO: 917 THOUSAND REGISTERED CUSTOMERS EMBRACE OUR B2B 
OMNICHANNEL PLATFORM

During 2022, our Brazilian and Mexican operations reached approximately 917,000 
registered users—including almost 615,000 monthly active users—on our B2B om-
nichannel multi-category commercial platform. Appealing to customer demand for a 
one-stop solution, our B2B platform enables our large base of traditional trade clients 
to not only place an order for their favorite brands/categories whenever, wherever, and 
whichever way they choose, but also take advantage of a constantly evolving array of 
features—from 24/7 digital order entry and tracking to exclusive product promotions 
and a customer loyalty program now deployed to over 100 thousand customers. 

For the year, our Brazilian and Mexican traditional trade customers generated over 
US$1 billion digital revenue on our B2B omnichannel platform—up 221% from 2021.

COLOMBIA, BRAZIL & MEXICO: 
PERCENTAGE OF DIGITAL PURCHASING 
CUSTOMERS EXPANDS

This year, our Colombian operation 
expanded its base of digital pur-
chasing clients to over 177,000 dig-
ital monthly active users on our B2B 
omnichannel commercial platform. 
Building on the successful strate-
gic evolution of our omnichannel 
platform in Brazil and Mexico, we 
capitalized on growing customer 
demand for our chatbot-enabled 
conversational commerce solution. 
This easy-to-use solution enables 
our large base of traditional trade 
clients to expand their order entry 
window to 24/7, empowering them 
to place an order for their favorite 
brands/categories whenever and 
wherever they want.

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D2C MARKETPLACE

Our goal is to develop a profitable 
and scalable D2C business model 
to market our company’s prod-
ucts and services directly to our 
consumers’ homes, acting as a 
benchmark in the market. Aligned 
with this goal, our mission is to 
become households’ favorite D2C 
multi-category platform through-
out our operations, offering top-
class services. 

EVOLVING D2C OMNICHANNEL PLATFORM
Aligned with our mission, we continue to enhance and develop the functionalities of our evolv-
ing D2C model throughout our customer-centric points of contact to become the favorite plat-
form for home consumers throughout our company’s operations. 

Vision
Develop a profitable and scalable standardized 
model to sell products directly to the consumer 
at home, being a reference in the market

Mission
Be the favorite B2C platform for consumers in 
KOF’s operations offering top-class service

•  Personalized attention
•  Direct support to consumer
•  Living the experience

•  Penetration
•  Immediacy
•  Practicality

•  Shopping experience
•  Loyalty plans
•  Different payments means
•  Multi-functionality

SFA device

Web

Consumer

Chatbot 
CCETH

ERP

Sales 
and delivery 
route

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average ticket by 2 times versus 
auto sales model.

As we move forward, we will con-
tinue to enhance and develop 
the functionalities of this evolv-
ing D2C omnichannel platform 
throughout our main consum-
er-centric points of contact—from 
the integration of web-based 
digital payment platforms and 
multi-category product offerings 
to 24-hour and scheduled deliv-
eries—to improve our value prop-
osition and expand our house-
hold penetration while continuing 
our consumer-focused evolution.

This year, we carried on with the 
historic expansion of our D2C 
home delivery model, rolling out 
400 new routes—reaching close 
to 1,650 routes serving almost 
600 thousand households in 
Mexico. Our home delivery cov-
erage continued to prioritize the 
cities and territories with the 
most market potential, including 
Mexico City, Leon, Puebla, San 
Luis, Tapachula, Toluca, Tuxtla, 
and Veracruz. Looking ahead, we 
are exploring the possible expan-
sion of our home delivery model 
to other countries of operation 
based on their market potential 
and digital maturity.

Importantly, we integrated our 
consumer-centric D2C omni-
channel platform across 85% of 
our home delivery routes, and we 
dramatically expanded our base 
of monthly active users.

Thanks to our evolving D2C om-
nichannel platform, home con-
sumers enjoy the personalized 
attention and direct support of 
their delivery route drivers and 
customer call centers; the 24/7 
digital home order-entry plat-
form; and the digital shopping ex-
perience of the Coca-Cola en tu 
Hogar (CCETH) website, enabling 
them to view our complete port-
folio with all of our promotions. 
The success of our D2C platform 
is reflected not only in home 
consumers’ growing acceptance 
and digital orders, but also in our 
multi-category portfolio’s en-
hanced price-mix performance, 
with the average ticket of con-
sumers who buy online increas-
ing almost two times.

We processed more than 900 
thousand digital home delivery 
orders in 2022, expanding our 

We processed more than 900 thousand digital home 
delivery orders in 2022, expanding our average ticket 
by 2 times versus auto sales model. 

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Furthermore, our Juntos+ app cell is cap-
italizing on our customer knowledge to 
optimize the user interface of our mobile 
app, considering user frictions, expecta-
tions, and objectives. In this way, we have 
improved the customer experience at ev-
ery stage of the journey—from searching 
and browsing to gathering product knowl-
edge and ordering, to consulting and con-
firming delivery status.

DIGITAL & ANALYTICS HUB: DRIVE AGILE, 
DIGITAL EVOLUTION

Aligned with our vision, the mission of our digital and 
analytics hub is to enable the expansion of our omni-
channel commercial platforms by connecting the needs 
of our customers, consumers, and business—using tech-
nology to drive a new way of working across the com-
pany. Through our agile, digital, analytical, and custom-
er-focused talent and mindset, we not only empower 
our organization’s cultural transformation and strategic 
capability building, but also co-create prioritized digital 
and analytical solutions that accelerate the deployment 
of our commercial platforms and solutions holistically 
through agile cells—ranging from our Juntos+ B2B, D2C, 
and indirect omnichannel platforms to digital payments, 
pricing, and promotions.

Enabling A New Way of Working (WoW)
Through our digital and analytics hub, we have imple-
mented a co-creation process where we assemble agile 
cells—with different profiles, skills, functions, and areas—
that ensure our business units’ participation from the 
conception and development to the delivery of our digital 
and analytical solutions to our operations, clients/cus-
tomers, and consumers. To this end, we use agile product 
construction frameworks such as scrum or kanban that 
enable continuous value deliveries over short time spans, 
while building workspaces and environments that facili-
tate collaboration and encourage teamwork.

AGILE CELLS ACCELERATE EXPANSION OF 
OMNICHANNEL COMMERCIAL PLATFORMS
Our agile cells co-create a growing portfolio 
of digital and analytical solutions that ac-
celerate the expansion of our omnichannel 
commercial platforms.

AppApp

Home

Chatbot

Digital 
Payments

DPO

Product 
Teams

Service 
Order

Indirect

Suggested 
Order

Pricing

Hedging

Promo

●  Juntos+ 
  B2B Platform

●  Enablers

●  D2C

Enabling An Aggressive Pipeline of 
Digital and Analytical Solutions
Through our co-creation model, our agile 
cells are not only accelerating the expan-
sion of our omnichannel platforms, but 
also generating positive value through 
an aggressive pipeline of digital and ana-
lytical solutions. One of our agile cells is 
working to design, implement, and scale 
the suggested order analytical solution for 
our Juntos+ B2B platform, utilizing ma-
chine-learning algorithms. This solution 
enables us to predict the number of prod-
ucts our clients’ need to prevent out of 
stocks, and thereby, improve the customer 
experience by tackling two key pain points 
for our traditional trade clients: increasing 
sales while reducing out of stocks of their 
preferred products. Consequently, the 
more than 1.1 million Brazilian and Mexi-
can customers with suggested order have 
increased their sales significantly.

Another agile cell is optimizing distribu-
tion planning at the strategic, tactical, and 
operational levels, using machine learn-
ing and digital applications to accelerate 
our delivery response capacity in order to 
increase customer service and business 
profitability. As a result, we have improved 
our customer service levels considerably, 
utilizing artificial intelligence to calculate 
the necessary delivery times for 1 million 
customers in Brazil and Mexico.

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SUPPLY CHAIN ENABLERS: FACILITATE 
OMNICHANNEL STRATEGY

Our omnichannel multi-category strategy leverages 
our leading-edge supply chain enablers to enhance 
our customers’ experience when they interact with 
us, while evolving our capabilities to win in the market 
and the industry.

Digital Distribution
After the successful deployment of our Digital Distri-
bution 2.0 platform throughout our Brazilian and Mex-
ican operations, we began the implementation of this 
platform across our Colombia, Costa Rica, and Guate-
mala operations over the course of 2022. Addressing 
the entire strategic and tactical planning cycle of our 
secondary distribution process—from analytics to de-
livery route planning and execution—this enhanced 
platform features route traceability, a web-based app 
for supervisors, end-to-end supply chain network 
analysis, digital real-time control of our distribution 
operation, and interaction with customers to track 
their orders. Through our increasing operational disci-
pline and use of these digital tools, we seek to contin-
uously improve our customer service and the produc-
tivity of our delivery teams.

CUSTOMER CONTROL TOWER ENABLES DYNAMIC ROUTING FOR 24/7 ORDER ENTRY

Through our Customer Control Tower, we monitor and manage our entire commercial and distribution op-
eration, enabling both real-time and dynamic routing. With the deployment of dynamic routing across our 
secondary distribution fleet in Argentina, Brazil, Colombia, Costa Rica, Guatemala, Mexico, Panama, and 
Uruguay, we are able to offer 24/7 order entry. Thanks to this enabler, we enjoy the flexibility to plan ve-
hicles’ routes on a daily, weekly, and monthly basis, thereby optimizing available delivery resources and 
distances traveled to serve our customers.

For more information on the positive environmental impact of dynamic routing see →Climate Action

With the evolution of our Digital Distribution 2.0 
platform, we have completed the rollout of real-
time routing across 100% of our Brazil and Mexico 
operations’ secondary distribution routes, serving 
220 thousand clients per day. With real-time routing, 
we adapt our delivery process to unplanned daily 
events, constantly integrating and analyzing traffic, 
road, climate, and other conditions to define the 
most efficient delivery sequence and route, thereby 
fulfilling our sales promise while improving customer 
service and engagement.

Aligned with the deployment of our Digital 
Distribution 2.0 platform, we have implemented 
our web-based Delivery Supervisor App to enable 
delivery supervisors to better manage their teams in 
Brazil, Mexico, Panama, and Uruguay. By connecting 
our route monitoring tools and telemetry equipment, 
this app allows managers to not only make quick 
inquiries about routes, drivers, and customers, but 
also to act swiftly to account for any incidents or 
deviations during the execution of delivery routes.

Consistent with our omnichannel multi-category 
strategy, we further deployed our order-tracking 
platform to enable customers to track their orders—
created on any commercial channel—from the 
moment of shipment to delivery.

Through our increased operational discipline 
and utilization of these digital tools, we look to 
continuously improve our customer service and 
our delivery teams’ productivity. For example, in 
Mexico, we implemented the My KOF Route project, 
a business initiative that processes key information 
from different strategic areas to generate added 
value and facilitate integrated operational teams 
management. During the year, we also explored the 
use of advanced analytics to predict customer service 
times, maximizing our route planning capabilities 
through a tool capable of serving all of our operations.

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Warehouse Optimization & Digitalization
During the year, we continued with our warehouse 
optimization to enable our growing multi-category 
product portfolio and to increase our warehouses’ 
storage density and productivity, while avoiding 
significant capital expenditures (CAPEX).

We are transforming the way we analyze, design, and 
utilize our warehouses. Through the introduction of 
new concepts—from optimal height utilization to more 
fronts and less depths, and honeycombing effect 
reduction—our estimated increase in warehousing 
capacity is around 25,000 pallet positions, equivalent to 
an estimated CAPEX avoidance of US$30 million. Based 
on the methodology derived from a customized artificial 
intelligence (AI) platform, our teams developed several 
different algorithms and implemented optimizations 
across 16 operating units with positive results. Using this 
AI platform, we continued working on new warehouse 
design capabilities for pallet and case slotting, staffing, 
and docks optimization. Moreover, we plan to expand 
these capabilities to the rest of our territories and to 
explore optimization opportunities across the rest of our 
supply chain, from inventory to distribution.

We also continued the systematic deployment of 
advanced picking solutions, including both real and 
optimal picking. Utilizing voice and digital images, these 
advanced picking solutions improve our warehouses’ 
level of service through the assertive assembly of 
mixed pallets according to each client’s specific needs, 
maximizing load and route optimization while increasing 
productivity. By year-end 2022, we not only integrated 
real picking across 100% of our Brazilian operating units, 
but also rolled out this solution to 87 operating units 
across three different operations. We further finalized the 
implementation of optimal picking throughout all of our 
Brazilian operating units.

MANUFACTURING 4.0 

As part of our digital supply chain strategy, we defined the technological tools and applications behind 
our Manufacturing 4.0 strategy to ensure seamless manufacturing performance, while focusing on devel-
oping the capabilities to ensure operational responsiveness and efficiency. 

Line 
Performance

Connected 
Workforce

Digital 
Maintenance

Digital 
QSE

Objectives

Improve bottling 
line reliability 
and productivity 
through 
deployment of 
line visualization 
platform

Digitize and 
automate 
operation model 
activities to 
create execution 
efficiency

Implement future 
state of Quality and 
Safety evolution by 
leveraging digital 
solutions

Improve 
maintenance 
planning and 
execution 
processes through 
digital solutions 
that mitigate risk 
and maximize 
asset productivity 
and reliability

Foundations

Digital Manufacturing Capabilities Development
OT/IT Management and Architecture
Cybersecurity

During the year, we further carried out proofs of concept, 
where we compiled insights about those technologies 
that will enable us to build scalable, digital capabilities. 
Starting in 2023, we will begin the deployment of use 
cases for different digital technologies and applications in 
Brazil, Colombia, and Mexico.

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MAKE A

DIFFERENCE 
ESG
IN

For purposes of these metrics, we have considered owned and third-
party distribution centers. Plants acquired during the year 2022 will 
report on these metrics in the 2023 Integrated Report.

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OUR ESG TRANSFORMATION METHODOLOGY
We based our transformation work over the past year on six guiding principles:

1.   Integrate ESG in the business:  Embed 

ESG in all critical business actions to engrain 
a new way of working for Coca-Cola FEMSA.

2.   Balance “best-in-class” efforts across  

 the three ESG pillars:  Ensure that leader-
ship was attained holistically across envi-
ronmental, social, and governance perspec-
tives.

4.   Consider all sources of value and a cost 
of inaction:  Balance immediate financial 
incentives with the long-term value of ESG 
progress.

5.   Define metrics and ensure  

 transparency:  Develop clear metrics 
quickly that could be cascaded throughout 
the organization.

3.   Drive change from the top while  

6.   Amplify change management with 

 involving all stakeholders:  Encourage 
bold decision-making and shared 
responsibility for advancing ESG initiatives.

 training:  Translate corporate-level ESG 
strategy to key stakeholders across the or-
ganization, enabling them to enact change.

The execution was divided into five distinct phases 
to develop and refine our sustainability strategy.
For more information see →Sustainability Framework.

OUR CULTURE OF ACTION

At Coca-Cola FEMSA, we have a deep drive 
to improve our environment and the commu-
nities in which we operate, and conversely, 
to understand the impact our environment 
and communities have on our business. We 
have established sustainability priorities 
based on materiality assessments, and shift-
ed our capital strategy to finance our sus-
tainable development, using green and sus-
tainability-backed bonds to finance some of 
our important work.

Over the last year, we engaged in a compre-
hensive ESG transformation process involving 
all parts of our operation. We sought to en-
sure our practices aligned not only with local 
requirements, but also with world-leading 
best practices across industries, so we could 
establish a new frontier for our local markets 
on ESG trends and commitments.

We established an ESG Committee, com-
prised of the company’s senior leadership 
team,1 including our CEO, guided the trans-
formation process and met regularly to make 
strategic sustainability decisions. To ensure 
enduring success, senior executives with 
knowledge of the business and sustainabili-
ty actively participated in this new vision for 
change and contributed perspectives from 
across all areas of our organization.

At Coca-Cola FEMSA, our guiding strate-
gic framework incorporates Environmental, 
Social, and Governance (ESG) principles in 
two complementary ways. The first is over-
arching guidance for each of our strategic 
priorities to ensure that the decisions we 
make and the resulting changes we drive 
through these six corridors are sustainable. 
This ensures that our growth is responsible 
throughout our organization and serves all 
of our stakeholders. The second is as one of 
our priorities—our imperative to make a dif-
ference in ESG. We separated this from our 
overarching guidance of sustainable devel-
opment because we want to ensure that we 
are proactive in our approach to become a 
more sustainable organization. Much more 
than compliance, our plans for sustainability 
proactively foster a culture of action.

1  The ESG Committee is comprised of our company’s CEO, CFO, Human Resources Director, a COO from one of our 
  main operations, Supply Chain Director, Corporate Affairs Director, and permanent invitees from the FEMSA 

Sustainability team, among others.

 
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OUR ESG 
STRATEGIC 
FRAMEWORK

Make a difference in environmental, social and governance (ESG)

ENVIRONMENTAL

SO CI A L

GOV E RNAN CE

Scope 1 & 2

Scope 3

Collection

Packaging

Operational Waste

Water Effi ciency

Human Capital Development

Integral Wellbeing

Flexibility

Sustainable Value Chain

My KOF Community

&
y
t
e
f
a
S

h
t
l
a
e
H

Water Regeneration

Replenishment
Access

DIVER SIT Y, EQUIT Y & INCLUSION

DIGITALIZATI ON (ENABLEMENT, TOOLS & TRAININ G)

Supply Chain Management

Cyber & Data Security

Risk Management

Shareholder Management
& Materiality

Governing Bodies

ClimateActionCompliance& SecurityCorporate GovernanceCircularEconomyWaterStewardshipInternalExternal 
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ENVIRONMENT

CO₂

CH₄

N₂O

HFCs

PFCs

SF₆

CLIMATE ACTION

We follow the Science Based Targets initiative’s (SBTi) 
guidance on reducing rather than offsetting most of our 
CO2e emissions. We separate our emissions mainly in 
scope 1 and 2 (direct and indirect emissions from our op-
erations) and scope 3 (indirect emissions from our value 
chain, covering purchased goods and services provided by 
suppliers and upstream transportation and distribution). 
By 2030, to break the ceiling on climate action, we are 
committed to decreasing our scope 1 and 2 emissions by 
50%, and reducing 20% of scope 3 emissions in our en-
tire value chain.

We annually calculate our emissions by evaluating them 
across various categories, including asset emissions such 
as our fleet, and emissions from energy consumption in 
our bottling plants and distribution centers. We also esti-
mate emissions from our value chain, including ingredient 
and packaging emissions, and emissions from cold drink 
equipment operations at the point of sale. We also report 
our emissions to the Carbon Disclosure Project (CDP), fol-
lowing their guidelines to baseline. This ensures that we 
follow international standards and increase transparency 
around our sources of emissions and progress to date.

SCOPE 2

Achieve 100% 
renewable 
electricity for our 
operations.

SCOPE 1

Reduce 50% 
absolute GHG 
emissions from our 
operations (scope 
1 and 2) by 2030 
compared with a 
2015 baseline year.

SCOPE 3

Reduce 20% 
absolute GHG 
emissions 
from the value 
chain (covering 
purchased goods 
and services 
provided by 
suppliers and 
upstream 
transportation) by 
2030 compared 
with a 2015 
baseline year.

UPSTREAM

Scope 3
• Subcontracted fleet.
• Ingredients: sugar, 

HFCS, CO₂.

• Packaging: PET, 

aluminum, glass, labels, 
screw caps, crown caps.

DIRECT OPERATIONS

Scope 1
• Plant boilers. 
• Owned fleet.
• Refrigerant gases. 

Scope 2
• Power consumption in plants, 

distribution centers, and offices.

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SCOPE 1 & 2 EMISSIONS – CONTEXT & AMBITIONS

2022 CARBON FOOTPRINT: TOTAL KOF

To reach our interim and final ambition on CO2e emission reduction, we have set initiatives to 
migrate these assets to lower emission alternatives.

Project
1 Fuel substitution in boilers.

2

Energy efficiency in own fleet 
and fuel-switch.

3 Integration of electric vehicles.
Refrigerant gases management.

4

1
A

Energy efficiency in 
manufacturing facilities
Renewable energy supply

2
A

5

6

Initiatives
Migrate boilers to natural gas.
Improve fleet efficiency.

Transition of own transport fleet to electric.
Refrigerant gases from sales equipment will be 
confined and / or recirculated.
Manufacturing plants will reach their full 
potential by 2030.
100% of the electricity requirements will be 
renewable by 2030.

SCOPE 3 EMISSIONS – CONTEXT & AMBITIONS

Project

Efficiency in third party fleet.

7

8

9

10

3
A

Initiatives
Improve efficiency of the new subcontracted 
transport fleet.
Improve the efficiency of new sales equipment.

Energy efficiency of sales 
equipment.
Sustainable packaging and light 
weighting.
Strategic suppliers development. Collaborate with our suppliers to improve their 

Achieve 50% rPET content in our packaging by 
2030.

11 Renewable energy in SMEs

emissions per unit of product.
Migration to renewable energy.

Over the last three years, our scope 3 emissions made up 84% of our CO2e emissions on av-
erage, driven by agents across our entire value chain. Our main sources of scope 3 emissions 
are cold drink equipment at the point of sale, ingredients, and packaging. We set various ini-
tiatives to tackle these emissions, many of which require new partnerships along our value 
chain, and better ways to manage our supply chain.

MANUFACTURE
(Scope 1 & 2)

DISTRIBUTION
(Scope 1, 2 & 3)

COOLERS
(Scope 1 & 3)

PACKAGING
(Scope 3)

INGREDIENTS
(Scope 3)

•  Plant electricity
•  Boilers / Fossil 

•  CEDIS electricity
•  Primary and 

•  Electricity
•  Coolers

Fuels

secondary fleet

•  PET / rPET
•  Glass
•  Aluminum
•  Others

•  Sweetener
•  CO2 as an 
ingredient

TOTAL CO2 KOF EMISSIONS: 3,789 kt CO2e

3% 

15%

32%

25%

26%

* kt CO2e: thousand tons of CO2 equivalent

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CLIMATE ACTION – PROGRESS AND 
2022 HIGHLIGHTS
In 2022, absolute CO2e emis-
sions across our value chain 
amounted to 3,789 kt CO2e. Our 
overall value chain emissions are 
broken down as follows: 

PERFORMANCE ON SBTi

Reduce absolute scope 1 and 2 GHG 
emissions 50% by 2030, from a 2015 
base year.

Reduce absolute scope 3 GHG emissions 
20% from purchased goods and services and 
upstream transportation and distribution by 
2030, from a 2015 base year.

Increase annual sourcing of renewable 
electricity from 8.7% in 2015 to 100% 
by 2030.

Scope 1 
15%
555 kt CO2e

Scope 2 
1%
52 kt CO2e

3,789 
kt CO2e

Scope 3 
84%

3,182 kt CO2e

29%

2030

50%

2030

17%

20%

2030

100%

66%

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EXPANDING ELECTRIC VEHICLE FLEET
This year, we expanded our fleet of electric vehicles to 482 
vehicles. We also significantly expanded our supplier base 
for electric vehicles in the Latin America region to eight 
leading global suppliers, working with them to develop elec-
tric units that meet the bottling industry’s specifications.

Through our sustainable mobility community, we are 
working to align the electric vehicle strategy followed 
across our operations. Within this community, we devel-

oped and deployed a total cost of ownership (TCO) and 
scenarios analysis tool. Moreover, to further align our op-
erations, we developed a standardized protocol to test 
new electric vehicle technologies—with a standard fuel ef-
ficiency KPI to measure fuel consumption by country—to 
reinforce and improve our migration to electric vehicles. 
Thanks to these and other initiatives, we will continue our 
efforts to transition to electric vehicles, prioritizing areas 
with restricted mobility.

SUSTAINABLE MOBILITY
Through our Sustainable Mobility Strategy, 
we aim to reduce the impact of our fleet 
(including primary and secondary distri-
bution trucks) on the CO2 emissions of our 
supply chain, and to position ourselves 
as an industry leader in Latin America in 
terms of vehicle efficiency, environmental 
stewardship, and safety.

Aligned with this strategy, our projects 
are to:

•  Transition of own transport fleet to elec-
tric fleet efficiency, prioritizing areas 
with restricted mobility

•  Achieve a 25% increase in efficiency in 
fuel consumption (MJ)/kilometers of 
distance covered (km)

During 2022, we continued to execute 
route optimization strategies to maximize 
overall vehicle efficiency. With the de-
ployment of KOF Digital Distribution 1.0 
platform in Argentina, Brazil, Colombia, 
Central America, Mexico, and Uruguay, 
we installed vehicle telemetry systems on 
80% of our primary and secondary distri-
bution fleet.

Thanks to each truck’s telemetry data—to-
gether with the functionality of our mobile 
delivery devices— we enjoy the ability to 
identify and correct deviations in distribu-
tion route execution versus our route plan. 
This equipment also enables us to analyze 
route execution patterns in order to iden-
tify an optimal combination of variables to 
improve our route planning process.

As a result, we optimize our fleet’s usage 
and improve key road safety indicators, 
while reducing fuel consumption and CO2 
emissions. Indeed, we have developed 
a standardized KPI for fuel use efficien-
cy that will enable us to perform inter-
nal benchmarks to improve this indicator 
moving forward.

Moreover, with the deployment of dynamic 
routing across our secondary distribution 
fleet in Brazil, Colombia, and Mexico, we 
enjoy the flexibility to plan vehicles’ routes 
on a daily, weekly, and monthly basis, 
thereby optimizing available fleet resourc-
es and distances traveled to serve our 
customers.

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In addition to our sustainable mobility initiatives, we 
continue to drive down scope 1 emissions from the re-
lease of refrigerant gases. We have upgraded more of 
our coolers at the point of sale to cleaner refrigerant 
gases, and confined a greater percentage of gases at the 
end-of-life.

Our scope 2 improvements were led by investments in 
energy efficiency and renewable energy. We assess our 
operation’s energy efficiency through an annual ener-
gy assessment, understanding sources of inefficiencies 
and opportunities to drive down emissions. To this end, 
we invested US$146.84 million in climate action initia-
tives, focused on operating with steam and executing 
our Top 20 Energy Efficiency Strategies across our oper-
ations. Since 2015, these initiatives have enabled us to 
increase our energy efficiency to 5.97.

We were also able to increase our use 
of renewable energy for our operations, 
achieving 66% renewable energy use.

Scope 3 emissions pose the greatest 
challenges to our climate action ambi-
tions, and they are the greatest source 
of emissions in our value chain. In 2022, 
our scope 3 emissions amounted to 
3,182 kt CO2e or 84% of our total value 
chain emissions. Since 2015, we have de-
creased our scope 3 emissions by 303.02 
thousand tons, leading to progress on our 
scope 3 ambitions of 17%.

In 2022, we migrated part of our cold 
drink equipment to high-efficiency ver-
sions, enabling us to reduce emissions 
from electricity use at the point of sale, 
while benefitting many small and medi-
um-sized enterprises (SMEs) in our value 
chain by reducing their energy costs.

Moreover, we continue our work with 
suppliers to reduce our scope 3 emis-
sions. We are integrating scope 3 emis-
sions into our agreements and conversa-
tions with suppliers, and are looking for 
better ways to collaborate with top sup-
pliers and drive down the climate impact 
of our value chain.

7
9
.
5

5
.
5

6
.
5

6
6
.
5

1
.
5

5
.
4

4
.
4

2
.
4

2015

2016

2017

2018

2019

2020

2021

2022

Y
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I
C
I
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F
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Y
G
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CIRCULAR ECONOMY

COLLECTION AND PACKAGING – CONTEXT & 
AMBITIONS

To mitigate the impact of our production vol-
umes, we have set ambitions to collect 100% 
of all the PET we put in the market by 2030 
and to have 50% of recycled resin in our pack-
aging by 2030.

Local market conditions for recycled PET 
(rPET) collection and recycling differs drasti-
cally across our countries of operation, and we 
are currently evaluating the best approach for 
collection and recycling in the short term. We 
recognize that several markets will require us 
to partner with communities, the public sector, 
and regulators to ensure our supply of rPET.

Our shift to more sustainable packaging is also 
driven by adoption of returnable/reusable bot-
tles. As of 2020, the Coca-Cola system had 
ambitions to reach 25% adoption of return-
able/reusable bottles across its network by 
2030. At Coca-Cola FEMSA, we have already 
exceeded these targets—with 31.5% adop-
tion of returnable/reusable bottles for 2022—
bolstered by our affordability initiatives and 
our universal bottle that can be used across 
multiple beverage categories. →For more 
information see Portfolio.

OPERATIONAL WASTE – CONTEXT & AMBITIONS

Our ambition is to have 100% of our bottling 
plants certified as zero waste by 2025. While 
our distribution centers have a longer way to 
go, we aim to have 100% of our distribution 
centers certified as zero waste by 2030.

CIRCULAR ECONOMY (COLLECTION, PACKAGING, 
AND OPERATIONAL WASTE) – PROGRESS & 2022 
HIGHLIGHTS

This year, we continued our efforts in PET col-
lection and use of recycled resin across our 
operations, collecting 26% of the PET we put 
in the market and using 27% recycled resin 
across our beverage portfolio. This year, we 
changed our methodology to calculate our col-
lection rate to only include direct and subcon-
tracted collection, where we are certain as to 
who collected the material. In terms of direct 
and subcontracted collection, we collected 
over 45% more tons of PET in 2022.

%
1
3

%
9
2

%
7
2

%
4
2

%
1
2

%
1
2

2017

2018

2019

2020

2021

2022

T
N
E
T
N
O
C

D
E
L
C
Y
C
E
R

%

 
 
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We collected more than 80 thousand 
tons of the PET we put into market in 
2022 versus more than 50 thousand 
in 2021 through both collective and 
individual action. Ensuring adequate 
collection across our regions of op-
eration requires us to actively partic-
ipate in civil and industry alliances. 
For example, we collaborate with 
ECOCE, a Mexican civil association 
that promotes waste collection and 
recycling, to advance our levels of 
collection. ECOCE reached a national 
collection rate of 59% in 2021, on par 
with the EU.

We also operate through joint col-
lection centers in Brazil, Mexico, and 
Costa Rica, which enabled us to col-
lect 64,184 tons of PET in 2022.

WORKING WITH KEY PARTNERS TO MULTIPLY OUR SUSTAINABLE COLLECTION CAPABILITIES

By joining efforts, we multiply the effects of our ac-
tions. Accordingly, we partner with communities, 
authorities, industry allies, and NGOs on different 
initiatives to raise awareness of post-consumer 
waste management, carry out collection and recy-
cling programs within our communities, and inform 
consumers about the proper disposal and handling 
of the waste generated from our products. 

Across Latin America, we continued to strengthen 
our sustainable collection capabilities, including the 
following collaborative initiatives in our countries of 
operation: 

 Argentina – We are focused on reinforcing our 
recycling capabilities in municipalities through pro-
grams such as Ruta Verde.

 Brazil – During 2022, four collection centers 
were added in São Paulo, Mutinga, Porto Alegre, 
and Belo Horizonte. 

 Colombia – We expanded our MovimientoRE 
program, an industry/business alliance to increase 
the collection of PET in the cities of Barranquilla, 
Cartagena, Santa Marta, and Cali (through “Cali Cir-
cular”), as well as Reciclave Bogotá with the em-
powerment of recyclers. 

 Costa Rica – We use green trucks on our home 
delivery routes to collect PET from the households 
to whom we deliver our products. We also work, 
through our Geocycle, Misión Planeta, and industry 
alliances.

 Guatemala – Some of our programs include 
cleaning of Río las Vacas, Recíclalos, Casas Verdes, 
Ecobots, and the beach clean up.

 Mexico – We opened five new collection cen-

ters, so we can increase recycling in the southeast 
region of the country. We also aligned with small 
customers, as well as with larger chains, to collect 
waste at their stores through “Mi Tienda sin Residu-
os” (“my zero waste shop”) program.

 Nicaragua – Starting in 2021, we established 

a strategic alliance with Gravita, which operates 
through a network of base recyclers in several mu-
nicipalities, guaranteeing the recovery and treat-
ment of PET, so that it can be reused as a raw ma-
terial again.

 Panama – We formed an alliance with Recicla-
dora Nacional to increase the collection and treat-
ment of PET plastic bottles and create a  circular 
economy for the use of these materials.

 Uruguay – We have an industry agreement with 
Crystal PET to close the PET recycling loop through 
the use of rPET.

We continued to accelerate our use of recycled resin in our port-
folio of beverages’ packaging, with more than 85 thousand tons 
of recycled resin used in 2022. Most of our recycled resin is ac-
quired from third parties, but we have also continued our joint 
recycling ventures in Mexico, recycling more than 18 thousand 
tons of rPET through our IMER plant. We are in the procees of 
building a new plant “PLANETA”, in Southeast Mexico with and 
investment of US$70 million.

Overall, our bottles were made of 97.13% recyclable materials 
this year. We also continue to exceed targets from the Coca-Cola 
system in sales of returnable bottles, with 31.5% of our sales 
coming from reusable packaging.

In addition to reducing packaging waste, we have made strides in 
our operational waste control. We certified 37 bottling plants as 
zero waste, achieving progress of 77% for our bottling plants. We 
recycled 98.5% of our industrial solid waste this year, and improved 
our waste ratio to 6.31 grams of waste per liter of beverage.

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WATER STEWARDSHIP

WUR
1.26 by
2026

100% of the water we 
discharge from our 
manufacturing opera-
tions is processed by 
wastewater treatment 
plants to fulfi ll local 
and Coca-Cola Com-
pany requirements to 
ensure suffi cient wa-
ter quality to foster 
aquatic life.

Anual 
Water Risk 
Assessment 
(WRA)

My KOF 
Community

Increase
effi ciency

100% discharged
water treatment
under KORE
(Coca-Cola 
Requirements)

Water access, 
sanitation, hygiene 
(WASH) projects 
in social risk 
operations

Regenerative 
operations

Resilient 
Communities

We are committed to ensuring the 
efficient use of this natural resource, 
conservation of water basins, and 
safe access to drinking water for our 
communities and ourselves.

Water 
regeneration

Healthy
watersheds

100% 
Water replenished 
in watersheds with 
high and medium 
water stress

Water funds 
in watersheds 
where collective 
action is needed

Given the growing urgency of shared water risks and the 
need for systemic, transversal action across the value chain, 
our holistic water strategy is focused on four main interrelat-
ed elements:

•  Reducing the water we consume and secure water avail-

ability for our operations (efficiency)

•  Returning the water we use to the source (replenishment)
•  Implementing water funds where collective action is 

needed

•  Improving access to water for us and our communities 

(access)

Since water efficiency seeks to minimize our use of the wa-
ter source, it is a core part of our environmental pillar.

Watershed 
resilience

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WATER EFFICIENCY – PROGRESS & 2022 HIGHLIGHTS

This year, we used a total of 30,240.92 megaliters of water, discharging 8,564.43 megaliters back. We treated 
100% of this discharged water to quality levels that could sustain aquatic life.

Megaliters of 
Megaliters of 
municipal water
municipal water

Megaliters of 
Megaliters of 
rainwater
rainwater

Megaliters of 
Megaliters of 
well water
well water

Megaliters of 
Megaliters of 
river water
river water

Total water 
Total water 
consumption 
consumption 
(ML)
(ML)

          9,315.6 

 10.3

           19,278.4 

     1,636.6 

 30,240.9 

Megaliters 
Megaliters 
of water 
of water 
discharged to 
discharged to 
sewers
sewers

Megaliters 
Megaliters 
of water 
of water 
discharged into 
discharged into 
rivers 
rivers 

Total water 
Total water 
discharged 
discharged 
(ML)
(ML)

              3,940.9 

            4,623.5 

8,564.4

Total KOF 
(ML) 

Total KOF 
(ML) 

We invested a total of US$7.07 million in water efficiency programs to reduce our water use, guided by our 
“Top 20 Water Saving Initiatives.” Through these initiatives, we continued to improve our water efficiency to 
an industry leading level of 1.46, down from 1.47 in 2021.

2
7
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1

5
6
.
1

8
5
.
1

2
5
.
1

9
4
.
1

7
4
.
1

6
4
.
1

2016

2017

2018

2019

2020

2021

2022

Y
C
N
E
I
C
I
F
F
E

R
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T
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W

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WATER EFFICIENCY – CONTEXT & AMBITIONS

Our main tool to reduce the impact on water reservoirs of our 
operations is to use less of this resource to produce our bev-
erages. We analyze this through our water use ratio (WUR), 
which calculates the liters of water required per liter of bev-
erage produced.

We have consistently led our peers in the industry in water 
efficiency, and continue to invest in minimizing our use of 
water. For this purpose, we designated our first issuance of 
sustainability-linked bonds in Mexico for Ps. 9,400 million 
to improving our water efficiency.  For more information see 
→Sustainable Financing.

We realize that complacency is ineffective to stave off the 
social and environmental impact of water scarcity, and our 
vision is to continue to break the ceiling on water efficiency. 
For this reason, we are committed to reduce our WUR to 1.26 
by 2026.

 
 
 
 
 
 
 
 
 
 
 
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WATER REPLENISHMENT – CONTEXT & AMBITIONS
Water is a vital resource for life on the planet, and 
we must work to conserve this resource in the same 
environment where we operate. With this in mind, 
we defined a social water stewardship strategy to 
guarantee this resource for current and future gen-
erations. To develop this strategy, we conducted 
a cross-sectional analysis of water risk within our 
company, supported by our partnership with The 
Coca Cola Company, FEMSA, FEMSA Foundation, 
The Coca-Cola Company Foundation, and various 
consultancies.

We identified 31 priority sites that operate in areas 
of high or medium water stress. We set ambitions to 
go beyond water neutrality and ensure the regen-
eration and protection of water in these basins. By 
2030, our ambition is to replenish 100% of the wa-
ter we use in our production, focusing on medium 
and high stress sites. 

WATER REPLENISHMENT – PROGRESS & 2022 HIGHLIGHTS
Water replenishment remains a priority for investment and partnerships. We currently 
replenish more than 100% of our total water use. During 2022, more than 43 thousand 
hectares were impacted through conservation, protection, and reforestations projects.

EXEMPLARY CONSERVATION, PROTECTION, AND REFORESTATION PROJECTS

MEXICO 
TLALOC Reforestation Project – This 
project has already intervened in the 
reforestation of the 1,833-hectare 
Alto Atoyac Watershed. So far, it has 
reforested 20 hectares, and restored 
soil on 130 hectares for the purpose of 
supplying the Toluca Valley aquifer.

Regenerative Agriculture and Access 
Program – In collaboration with the 
World Resources Institute (WRI), the 
company developed a three-year pro-
gram to promote regenerative agricul-
ture, addressing water infiltration and 
quality problems on 200 hectares that 
support 100 local producers.

CENTRAL AMERICA AND COLOMBIA

Agua por el Futuro (Water for the 
Future) – Through several conser-
vation projects, this program has re-
plenished 100% of the water that we 

use in Colombia, Costa Rica, Guate-
mala, and Panama.

Forest Protection, Agroforest-
ry Promotion, and Reforestation 
Projects (Guatemala) – One project 
protects 231.47 hectares of land in 
the Xaya-Pixcaya Watershed, which 
provides approximately 30% of the 
water supply for the Guatemala City 
metropolitan region. This project 
has already reforested 51.42 hect-
ares and implemented agroforestry 
on 8.16 hectares through the plant-
ing of hedgerows and trees. Another 
project protects 218.58 hectares of 
forestland in the Los Ocote, Teocinte, 
Las Vacas, and Villalobos East Wa-
tersheds in the Guatemala City met-
ropolitan region. This project has al-
ready restored 8.4 hectares of forest.

We believe partnerships and industry alliances are fundamental and 
critical to the success of water projects. Therefore, we always look for 
the appropriate partnerships with communities, third parties, or other 
companies. Through the Latin American Water Funds Partnership, we 
have worked with The Nature Conservancy, FEMSA Foundation, the In-
ter-American Development Bank, and the Global Environment Facility to 
develop eight water funds located in basins of interest:

•  In Colombia, we participate in several water funds, such as Agua So-
mos, Cuenca Verde, and Biocuenca, which are dedicated to providing 
water security in the country. For example, the Agua Somos project is 
implemented across five watersheds located in the Guasca, Sesqui-
le, and La Calera municipalities of southwest Bogota, Colombia. This 
project consists of five different activities—forest conservation, par-
amo conservation, passive forest restoration, grassland restoration, 
and active restoration—that impact a total of 1178.6 hectares.

•  In Costa Rica, we participate in the Agua Tica water fund that promotes 
the conservation and supply of water sources. Since 2014, the fund has 
impacted 607 hectares and the supply of 631,700 cubic meters of wa-
ter through an in-situ monitoring system that measures both the quality 
and origin of the water, as well as the condition of the forests

•  In Guatemala, we participate in the Funcagua water fund, aimed at pro-
moting the availability of safe water for the population in the country's 
capital. A total of 1,000 people have benefited from this program.

•  In Mexico, we participate in the Agua Capital and Cause Bajio water 
funds, created to contribute to water security and the sustainable 
management of the basin through nature-based solutions.

•  In Uruguay, we are part of the Alianza Uruguaya por el Agua (AUA), a wa-
ter fund designed to provide water security to the Río de la Plata region.

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bia, we partnered with FEMSA Foundation to 
provide a water treatment vehicle that offered 
clean and safe water to several communities 
that have water access difficulties and defi-
ciencies, benefiting 67,907 people. Moreover, 
in Costa Rica, at Belen (distribution center), 
we established a new system in order to return 
clean and safe water to the environment, and 
built a wastewater treatment system. Further-
more, in Guatemala, we benefitted 105 people 
through the distribution of Vivienda Digna kits, 
designed to capture rainwater in various zones 
across the country that have limited access to 
drinking water.

WATER ACCESS – CONTEXT & AMBITIONS

WATER ACCESS – PROGRESS & 2022 HIGHLIGHTS

The human right to water is not only essential 
to live with dignity, but also a precondition for 
the realization of other human rights.

One of our objectives is to provide water se-
curity in the watersheds where we operate. 
Therefore, we work hand-in-hand with com-
munities, governments, and other institutions 
to create water resilience that provides for the 
return of water to nature and ensures a safe 
and reliable water supply for communities.

With this mindset, we aim to improve access 
for our communities to safe drinking water. 
Throughout our cross-sectional water risk anal-
ysis, we have identified 17 priority sites for wa-
ter access, sanitation, and hygiene initiatives 
(WASH). Currently, we have access projects in 
Argentina, Colombia, Costa Rica, Guatemala, 
and Mexico.

We partner with The Coca-Cola Company, The 
Coca-Cola Foundation, and FEMSA Foundation 
to co-develop community initiatives and mag-
nify our impact.

For example, Escuelas de Lluvia is a 
comprehensive program that provides clean 
water to Mexico schools suffering from water 
scarcity through the installation of a rainwater 
harvesting system and the implementation 
of an environmental education program. 
This year, we installed rainwater-harvesting 
systems in 24 schools across 5 Mexican states 
and supported the hygiene of 2,800 students. 
Additionally, in Mexico, we developed the 
Water 4 Happiness program in conjunction 
with the Coca-Cola Foundation to improve 
the quality of public water supply sources 
in the town of Apizaquito, Tlaxcala, Mexico, 
benefiting 10,200 people.

Similarly, in Argentina, we participated in the 
improvement of water access infrastructure for 
the Buenos Aires’ neighborhoods of Tigre and 
Tuna, benefiting 1,649 people. Also, in Colom-

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SOCIAL

programs that better respond to their specific needs. We aim to final-
ize concrete ambitions for this group by next year.

We also aim to support our PET collectors through our Sustainable 
Value Chain initiatives. Our PET collection performance and adher-
ence to collection guidelines established by The Coca-Cola Company 
depends on our ability to collaborate with PET collectors across our 
countries of operation, and we can play an enormous role in re-en-
forcing the socioeconomic progress of these groups.

Together with our Supply Chain Management ambitions, we seek to 
improve our relationships with the small and medium enterprises in 
our supplier base. We are already working together with our procure-
ment team to reach our SME suppliers, while we also seek new ways 
to collaborate to improve socioeconomic development while meet-
ing our environmental goals.

The development of our social ambitions and strategy is founded on 
an understanding that our license to operate relies on developing 
mutually beneficial relationships between our company and our in-
ternal and external stakeholders. Internally, we are guided by an un-
derstanding that our people are the lifeblood of Coca-Cola FEMSA, 
and the best way to grow is to ensure that our talent can live fulfilling 
lives—balancing their purpose in and out of the workplace. Externally, 
we are focused on our relationships with local communities and the 
value chain. Recognizing that our operations have an enormous im-
pact on our society and communities close to our plants, our goal is to 
continue to add value to ensure sustainable growth for our company 
and community in tandem.

SUSTAINABLE VALUE CHAIN – CONTEXT & AMBITIONS
We enjoy tremendous opportunities to collaborate across our rich 
value chain of suppliers, customers, and other stakeholders to max-
imize our impact on society, and make our value chain more sustain-
able. Within our Sustainable Value Chain, we have highlighted our 
small local businesses, PET collectors, and SME suppliers for closer 
collaboration.

Small local businesses are the heartbeat of our large and thriving 
commercial network—they are the small and medium retailers and 
shopkeepers that distribute our final product to consumers. Our small 
business network has an enormous impact on our sustainability: we 
sell and market our products through more than 1.8 million points of 
sale across our traditional sales channel, including a large percentage 
of women shopkeepers and other diverse groups. As the main con-
tact at the point-of-sale, small local businesses are close to consum-
ers, and can contribute significantly to our environmental goals.

Our work with small local businesses will seek to improve their fi-
nancial and digital inclusion, while amplifying our own environmental 
development and lower scope 3 emissions. To achieve these goals, 
we are working to better understand the social conditions of small 
local businesses across our regions of operation in order to tailor 

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MY KOF COMMUNITY – CONTEXT & AMBITIONS

EXTERNAL SOCIAL – PROGRESS & 2022 HIGHLIGHTS

Our community engagement priority is called My KOF Community in our 
ESG strategic framework. This reflects our understanding that our com-
munities cannot be treated as completely distinct from our business op-
erations—sustainable growth for us requires sustainable growth for the 
communities in which we operate.

We define our communities according to different standards of our prox-
imity and levels of interaction. We are focusing on our local community 
operations for the purposes of these ambitions.

At Coca-Cola FEMSA, we are determined to advance the development 
of the communities where we operate. With this in mind, we will collab-
orate with our communities across all of our operations to develop sus-
tainable solutions that address local needs.

Our activities across our ecosystem include strategic volunteering 
through our people, enhancing economic development of SMEs within 
the community, promoting health and minimizing safety issues within 
our operations, and interacting with local authorities.

By 2030, we aim to have at least one community engagement plan per 
site to improve our relationships based on our MARRCO (Model for Ad-
dressing Risks and Relations with Our Community) methodology. These 
engagement plans include prioritized activities to support business con-
tinuity and contribute to community needs.

This year, we continued to engage with our value chain and communities 
through investments and social programs, impacting over 331 thousand 
people’s quality of life and socioeconomic development. We also 
innovated in our use of sustainable financing to fund our social projects, 
with social and sustainable bond issuances this year totalling Ps. 6,000 
million. →Sustainable Financing.

Our traditional trade channel is a key segment of our value chain that we 
always look to strengthen through our community projects. We focus on 
ensuring that these projects are always connected to priority topics for 
our company, such as water, PET collection, and renewable energy.
SUSTAINABLE VALUE CHAIN

We supported our local business owners with several local initiatives 
across our operations.

We couple our initiatives with elements designed to improve our small 
business owners’ capabilities with our work on diversity, equity, and in-
clusion. To this end, we continued our focus on female small business 
owners through empowerment initiatives that provide business man-
agement training to foster the success of their businesses.

EXEMPLARY SUSTAINABLE VALUE CHAIN INITIATIVES

In Colombia, our work with programs such as Ruta Tenderos focuses on 
providing small business owners with access to management advice, 
information, and training for their businesses in areas such as account-
ing, PET collection, and economic reactivation. We supported our small 
business owners improving their credit access, and provided them with 
training for their personal and professional development through Mu-
jeres Tenderas ICP programs.

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In Brazil, we implemented Acelera SC – Rota do Empreende-
dorismo, a program that contributes to small entrepreneurs’ 
business innovation processes by fostering the innovation eco-
system, presenting opportunities for more companies to partic-
ipate, helping small businesses to reposition themselves in the 
market, promoting networking and co-creation, and expanding 
the vision of open innovation in companies that are already con-
solidated or in the process of repositioning.  We also supported 
the use of differentiated credit, and worked on the Empreenda 
como Uma Mulher initiative, providing specific technical training 
for women, while developing new work skills.

We further continued our initiatives to support women-led busi-
nesses through the Villa Talento program in Costa Rica and Nic-
aragua; and through the Emprendamos Juntas program in Ar-
gentina and Uruguay.

Our Mexico operation partnered with The Coca-Cola Foundation 
to start the Empoderamiento de mujeres y pequeños negocios 
program in 2021. The program’s goal is to support the social, 
economic, and digital development of women and their small 
businesses—driving their success through a personal-profes-
sional training plan. Since its inception, the program has im-
pacted 17,000 women throughout Mexico.

In Panama, we supported their use of cashless and digital 
capabilities.
PET COLLECTORS

In addition to improving our small business owners’ capabili-
ties, we work with them to improve their skills in other aspects 
of our company’s business. For example, to facilitate PET col-
lection, projects such as Mi Tienda sin Residuos focus on help-
ing our small local business owners or “tenderos” to strengthen 

their business by incorporating elements that invite the com-
munity to participate in waste collection. During 2022, this proj-
ect supported almost 200 local business owners, while advanc-
ing our PET collection priority.
EXEMPLARY PET COLLECTOR INITIATIVES

We also work on PET collection across the value chain, working 
with collectors to improve their capabilities, access to resourc-
es and networks, and compliance with local regulations. For 
example, through the collaboration of companies and associ-
ations, programs such as Reciclar Pelo Brazil work to regulate, 
improve, and professionalize the performance of cooperatives 
and associations of collectors of recyclable materials, aligned 
with the National Solid Waste Policy.
MY KOF COMMUNITY

We continue to prioritize the safety and wellbeing of our em-
ployees, customers, consumers, and communities through our 
community projects and donations, including special emergen-
cies such as in the aftermath of natural disasters.

During 2022, we provided support to more than 240 thousand 
members of our communities through donations of our hydra-
tion products during natural disasters, as wells as donations 
for the improvement of public spaces such as parks, sidewalks, 
and playgrounds in the areas where we operate, among others.

Overall, we managed to benefit over 600 thousand people in 
our communities through our environmental and social (pro-
grams and donations) initiatives, improving their quality of life 
and socioeconomic development.

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HUMAN CAPITAL DEVELOPMENT – CONTEXT & 
AMBITIONS

The strength of our workforce today is a key 
driver of our growth tomorrow. By 2030, we aim 
to increase opportunities for our employees to 
fulfil their individual career needs and be the 
real protagonist of their own careers.

To enable our development strategy, we are 
looking at various ways in which employees can 
sustain continuous career development. Ca-
reers require opportunities, and we are aiming 
to increase the internal career mobility opportu-
nities across various company functions, coun-
tries, and business units. We also realize that 
development requires tools to perform well, and 
we have set ambitions to maintain annual train-
ing hours at best-in-class levels across contri-
bution levels and gender.

Engaging career development offers the poten-
tial to improve our employee retention, and we 
consider this one of our key metrics to improve. 
We will continue analyzing strategies for reten-
tion through human capital development to sus-
tain our human capital ambitions.

INTEGRAL WELLBEING – CONTEXT & AMBITIONS

Focusing on our employees’ and their families’ 
wellbeing is where we all win. By 2030, we want 
to foster a culture of wellbeing based on a holis-
tic view of self-care and prevention.

Our wellbeing ambitions include helping our 
employees to lead meaningful lives. To this end, 
we invest continuously to ensure our people 
enjoy the opportunity to volunteer in environ-
mental or social initiatives, and make an impact 
beyond their direct job function. We also aim to 
improve our employees’ physical and mental 
health, as measured by our rates of absentee-
ism and lost time due to illness, and the overall 
rate of serious illness in our workforce (i.e., re-
gardless of impact to operations).

Our wellbeing initiatives should be accessible 
to our people across our various geographies, 
functional areas, and levels. Accordingly, we are 
working to ensure that our programs cover more 
of our workforce every year, and that more em-
ployees leverage these programs.

For more information see →Social 
Development, Occupational Health & 
Wellbeing.

INTERNAL SOCIAL

Our social commitments also have a strong 
focus on our employees. As part of our peo-
ple-centric culture, we have a robust Human 
Resources Operating Model that manages all 
aspects of our talent, and our sustainability 
strategy complements that model with ambi-
tions around our employees’ development, in-
tegral wellbeing, flexibility at work, and internal 
diversity, equity, and inclusion (DEI).

Notably, our sustainability goals within our in-
ternal social context are underpinned by our ex-
isting integral ethical system, composed of our 
Code of Ethics, the Ethics Committee, and the 
whistle-blowing system known as KOF Ethics 
Line. Our Code of Ethics lays the foundation for 
our values and behavior, including topics that are 
relevant to our sustainable talent management 
such as Human Rights, Inclusion and Diversity, 
Discrimination, and Violence and Harassment.

We have an ethics committee in each of our terri-
tories that guarantees compliance with this code, 
reports to the Corporate Ethics Committee, and 
attends to the company’s most relevant ethical 
situations and complaints. Our whistle-blowing 
system, the KOF Ethics Line—managed by an ex-
ternal provider—ensures that employees, suppli-
ers, third parties, or anyone with a relationship 
with Coca-Cola FEMSA can anonymously lodge 
complaints of non-compliance. Our third-party 
line management ensures that these complaints 
are considered fairly, and analyzed by a group of 
investigators impartially and confidentially.

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FLEXIBILITY AT WORK – CONTEXT & AMBITIONS

INTERNAL SOCIAL – PROGRESS & 2022 HIGHLIGHTS

As part of our commitment to business ethics, we continued to uti-
lize our integral ethical system across our organization, with all of 
our employees signing the Letter of Compliance to our Code of Eth-
ics, ensuring that they understand the Code of Ethics and are aware 
of KOF Ethics Line. We received a total of 1,371 complaints this year 
through this system, none of which were related to Human Rights 
violations.

This year, we evolved the management of our integral ethical sys-
tem—migrating from a focus on reports from KOF Ethics Line to an 
integrated vision that brings together key elements that guide us 
towards prevention, surveillance, detection, and response to ethical 
dilemmas. Through our management model, we gave our strategy 
the impulse and systemic approach, as well as the empowerment 
that our organization requires.

In addition, we now employ more solid mechanisms that enable us 
to comply with our integrated ethical vision:

•  Common reference framework: New corporate standards and in-

ternal guidelines on ethical matters

•  Communication strategy aimed at promoting knowledge and con-

fidence in KOF Ethics Line and reinforcing ethical behavior

•  New management platform for KOF Ethics Line that enables us to 

carry out efficient, transparent, and reliable management
•  Annual specialized training plans for our ethics complaint 

investigators.

We continue to drive human capital development together with our 
priority to strengthen our Customer-Centric Culture. This year, we 
expanded our trainings across all contribution levels, providing our 
workforce with an average of 22.13 hours of training.

Flexibility is a mindset that extends throughout our operations. By 2030, we 
aim to ensure that our employees have more control over their life, along all 
of the different steps of their work experience.

We understand that flexibility at work is of utmost importance to many of our 
employees, and effective flexibility programs can increase workforce produc-
tivity, wellness, DEI, and improve our competitiveness in our talent market.

We are working to define concrete ambitions around flexibility next year, un-
derstanding the needs of our administrative employees, and evaluating the 
feasibility of expanding flexible work options for our frontline employees in 
the medium term.
DIVERSITY, EQUITY, AND INCLUSION – CONTEXT & AMBITIONS

Diversity, Equity, and Inclusion (DEI) has implications for initiatives involv-
ing our internal social, external social, and governing bodies topics. For 
this reason, it is one of our transversal topics contained in our new ESG 
framework. However, we have concentrated our DEI ambitions so far on our 
workforce, building a steady path towards becoming a more inclusive and 
diverse organization.

Our talent should mirror our market and business. As a company, we aspire 
to be an organization preferred by diverse talent for our ability to grow and 
support all of our employees.

This year, we have focused on the representation of women in our workforce 
across all of our organizational levels. By 2030, our ambitions are for women 
to represent 40% of our leadership and management positions. Additionally, 
aligned with our commitment to DEI, we will continue to ensure that our ini-
tiatives and programs enable us to attract, develop, and retain diverse talent 
into our workforce, including people with disabilities, ethnic, and economical-
ly vulnerable groups according to each country’s priorities.  For more infor-
mation see →Diversity, Equity, and Inclusion.

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Our training this year was a mix of synchronous, asynchronous, digital, 
and in-person events. We expanded our digital offerings, training 495 
leaders through our Agile & Digital Academies. We further continued our 
Lab Leadership Program to facilitate accelerated talent development 
for the Supply Chain & Engineering and the LATAM Marketing functions.   
For more information see →Talent Management and Development.

In Brazil, we developed Escuelas de Formación to train female talent 
within our communities to improve their opportunity to enter the labor 
force. Additionally, we trained women to perform refrigeration equip-
ment maintenance to promote female participation in technical areas. 
Likewise, we staffed a new distribution center with 40% female talent 
since its inception.

We expanded our digital ESG training significantly during the year. 
Through multiple training sessions throughout the year, we trained our 
top-level of management on our revamped ESG strategy, focusing on 
developing a comprehensive understanding of ESG and our strategy. 
We also developed more detailed training programs tailored to different 
functional areas.

We developed our integral wellbeing initiatives this year, while lever-
aging feedback from our biennial employee engagement survey, last 
launched in 2021. We continued to offer our Employee Support program 
to support emotional wellbeing and consider other aspects of wellbeing 
in the workplace through our Occupational Health & Wellbeing Man-
agement System. For more information see →Occupational Health & 
Wellbeing.

Our DEI efforts this year were spearheaded by initiatives to attract and 
retain women in our workforce, with oversight from our Diversity, Equity & 
Inclusion Advisory Board.

Given the existing gender gap within the industry, we have promoted the 
representation and inclusion of female talent in a sustainable manner, 
empowering women to make decisions in key positions and implement-
ing actions to attract, develop, and retain women in front-line positions:

In Colombia, we launched the “Cinta Violeta” program, aimed at pre-
venting gender violence within their personal lives and enabling them to 
share stories in a safe environment. We also expanded the accelerated 
development of our female talent for leadership roles.

In Guatemala, we set up the first all-female production line, demon-
strating that the integration and development of women in operational 
positions is possible. For more information see →Diversity, Equity, and 
Inclusion.

We further expanded our efforts for talent recruitment of other under-
represented groups. In Brazil, Colombia, Guatemala, and Mexico, we 
undertake active recruitment initiatives to improve the representa-
tion of people with disabilities in our workforce, with many of our other 
countries of operations actively working to improve accessibility and 
inclusion within our workplace. We also work to improve recruitment 
of LGBTQ+ talent, and allied with Contratá Trans in Argentina, to im-
prove the inclusion and social mobility of the trans community. To this 
end, we continued to improve inclusion of these LGBTQ+ communities 
through ally pledges, affinity groups, and consciousness and awareness 
programs across our countries of operations. In addition, we continued 
talent programs to attract and retain indigenous, afro-descendant, and 
economically vulnerable groups into our workforce.

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SAFETY & HEALTH
SAFETY & HEALTH – CONTEXT & AMBITIONS
Our ambitions across health and safety are both in-
ternal and external—they are relevant to our people, 
our third-party partners and contractors, and our 
neighbouring communities.

Coca-Cola FEMSA’s Safety 0.0 Strategy is based on 
the understanding that safety is a fundamental val-
ue and element of our ambitions and organizational 
strategy. We believe and understand that nothing 
is more important than the safety and wellbeing of 
our people.

Our overarching safety vision is “zero is possible.” 
We aim to cause no harm or injury while people 
manufacture or supply our products or provide any 
of our services. To achieve this goal, we prioritize 
safety and give it high organizational relevance, em-
powering our leaders and recognizing that each em-
ployee is a fundamental contributor to our physical 
and psychological safety.

To ensure the safety of our operations and the plac-
es where we operate, we focus on ensuring the 
safety and reliability of our people and our work 

environment. Our comprehensive safety strategy is 
designed to develop the necessary capabilities and 
processes that will enable us to systematically re-
duce our accident rates and continue to achieve our 
commitments.

Our safety strategy includes five strategic pillars with 
13 strategic actions associated with our key activities. 
We have also developed seven key initiatives and con-
siderations needed to achieve these ambitions.

S

E

L

B

A

R

E

V

I

L

E

D

&

Y

G

E

T

A

R

T

S

5 pillars

13 
strategic 
actions

Safety Culture & 
Leadership

Risk Management, 
Process & Systems

Capability & Talent 
Development

Infrastructure 
and Technology; 
Digitalization of 
Processes

Performance 
management, 
Improvement and 
Innovation

1.  Communication 

strategy to position 
Safety as a 
fundamental part of 
our DNA & Company 
Culture.

2.  Formalize and reinforce 

my responsibility 
and Accountability in 
Safety.

3.  Evolve to a Congruent 

Leadership.

4.  Strategy grounded 
in our Management 
System and perceived 
on the floor through the 
Operating Models.
5.  Management and 

development of third 
parties - contractors.
6.  Evolution to Risk and 
Incident Management 
based on HOP 
principles, global 
standards / barriers 
and a solid internal 
audit process.

7.  Standardize and 

professionalize the 
Safety function.
8.  Development of 

technical and human 
competencies, 
ensuring a solid 
induction process and 
risk and opportunity 
management skills.

9.  Assurance and 

compliance with basic 
and inviolable rules.
10. Redesign and strategy 
of Safety Machinery 
and LOTO.

11. Ensure Infrastructure 
and Technology 
in machinery and 
equipment and E2E 
vehicles (from design 
and improvement).

12. Involvement of the 

Support Areas in the 
SAFETY Strategy.

13. Review and adjustment 

of the models of 
behaviors, recognitions, 
consequences and Best 
Practices considering 
Safety as a key 
element.

7 key 
initiatives

01
Serious & Fatal 
Injuries
Prevention 
Program & HOP

02
14 Life saving 
Rules, KORE 3.0
KOF Standards

03
Safety Maturity 
& QSE Internal 
Audit Model

04
Safety in Third 
parties

05
Safety RTM 0.0 
and Fatality 
Elimination Plan

06
Safety machinery 
& lock out & 
Tagout Program

07
Safety culture 
through 
Digitalization

 
 
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We continue to focus on key programs and initiatives 
that have contributed to significant improvements 
in our safety performance over the past few years. 
While we continue to improve on traditional metrics, 
we recognize that we still have a major challenge 
to enable “zero” in our operations, which requires 
ongoing focus and initiatives to sustain our desired 
results. Common across these initiatives are efforts 
to improve capabilities, technology, accountability, 
communications, and other processes that can drive 
down our incident metrics.

es, and safety vehicle infrastructure. We continuous-
ly look to discover best practices and improve road 
safety in the many communities and countries where 
we operate, proactively sharing our knowledge with 
external entities that can enable these practices to 
be deployed more widely—from our communities to 
companies, governments, and non-governmental or-
ganizations.

By 2030, our goals and ambitions are to achieve zero 
fatalities, while reducing other incident metrics.

In 2022, 365 million kilometers were travelled in 
the 9 countries where we operate. Our Safety RTM 
0.0 route-to-market, distribution, and logistics safe-
ty initiative has already reduced several of our road 
incident rates. From our people’s perspective, our 
focus is on developing the skills and behaviors we 
need to develop professional experts capable of an-
ticipating and preventing incidents. In addition, we 
aim to ensure the infrastructure and safety elements 
of our vehicles, developing the processes and envi-
ronments necessary for our workforce to manage the 
risks they face every day. This strategy has required 
us to accelerate our road safety investment to devel-
op the capabilities of our employees and third parties 
and to acquire equipment such as road simulators, 
advanced telemetry systems and monitoring devic-

2025 public goals:
•  Reduce annual fatalities (avoidable or within our 

control) to zero

•  Reduce the Lost Time Incident Rate to 0.4
•  Reduce the Total Incident Rate to 0.8
•  Reduce the Crash Rate to 6.5
•  Reduce the Major Crash Rate to 0.5
•  Reduce Serious Incidents by 75% and High Poten-
tial Serious Incidents (avoidable or within our con-
trol) by 40%

In addition to these safety practices, we have devel-
oped ambitions around our talent’s health and well-
being, including other forms of occupational safety. 
For more information see →Occupational Health & 
Wellbeing.

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We continued the implementation of our Incident Management Process, 
contemplating a differentiated classification by four levels of incidents 
to manage and learn based on risk consequence and probability. Thus 
far, 100% of our operations have already migrated and implemented 
this new standard of Incident Management and Prevention for Serious 
and Potentially Serious Incidents.

Starting in 2022, we expanded beyond our traditional metrics, incor-
porating objectives and leading indicators related to Serious and Fatal 
Incidents and Potentially Serious and Fatal Incidents. These leading 
indicators are designed to help us detect risks and manage mitigation 
strategies for serious incidents. Our Behavior-Based Safety program is 
linked to this metric, and employees are now contributing to a reduction 
in this indicator across the organization. In 2022, a baseline of Serious 
Incidents and Potentially Serious Incidents was built and is now includ-
ed in our performance tables.

SAFETY & HEALTH – PROGRESS & 2022 HIGHLIGHTS

This year, we continued executing our safety strategy and revamping our 
safety organization, helping us to improve most of our safety indicators. 
We redesigned our organization in 2020, and as of this year, implement-
ed 90% of our new structure.

In 2022, we achieved a lost time incident rate of 0.61. Our total incident 
rate decreased 13% this year, achieving a rate of 0.90—the lowest in our 
company’s history.

7
7
.
1

3
3
.
1

8
1
.
1

0
1
.
1

T
N
E
D
I
C
N

I

E
M

I
T

T
S
O
L

R
I
T
L
-
E
T
A
R

)
r
e
t
t
e
b
s
i

s
s
e

l
(

3
7
.
0

8
5
.
0

1
6
.
0

2016

2017

2018

2019

2020

2021

2022

6
0
.
93
6
.
2

9
9
.
1

9
8
.
1

3
3
.
1

4
0
.
1

0
9
.
0

T
N
E
D
I
C
N

I

L
A
T
O
T

)
r
e
t
t
e
b
s
i

s
s
e

l
(

R
I
T
-
E
T
A
R

2016

2017

2018

2019

2020

2021

2022

Since 2016, we have reduced fatalities involving our own vehicles or 
personnel by 85%. This year, we also decreased our crash rate by 20% 
year over year to 7.90, and our major crash rate by 27% year over year 
to 0.61.

0
2
.
6
1

3
3
.
4
1

6
9
.
0
1

1
8
.
9

0
9
.
7

E
T
A
R

H
S
A
R
C

)
r
e
t
t
e
b
s
i

s
s
e

l
(

4
8
.
1

E
T
A
R

H
S
A
R
C

R
O
J
A
M

)
r
e
t
t
e
b
s
i

s
s
e

l
(

3
8
.
0

1
6
.
0

2018

2019

2020

2021

2022

2020

2021

2022

Among our key initiatives for decreasing fatal and serious incidents in 
plants, distribution centers, and RTM, we continued to deploy our “14 
Life Saving Rules.” To ensure successful implementation and evalua-
tion of our “14 Live Saving Rules,” each operating unit—manufacturing, 
warehouses, distribution, and sales—performs a quarterly evaluation on 
the progress of their action plans. In 2022, 100% of our operating units 
conducted this self-diagnosis, and the level of implementation was 84% 
for our manufacturing plants and 67% for distribution centers.

We continued with the certification of our Safety and Health System 
in manufacturing plants based on the ISO 45001 standard, and we 
improved the performance of external audits by The Coca-Cola Company. 
In 2022, we achieved a 25% decrease in major and critical findings 
compared to 2021. This year, a new safety audit model was incorporated 
throughout the system that includes elements of compliance, safety 
strategy-based management, and culture and leadership. Under this new 
model, 66% of the operations had satisfactory results, and 33% of the 
operations had opportunities for improvement. At the corporate level, 
FEMSA’s internal audit had zero findings.

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
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In our manufacturing operations, the main risks are related to machin-
ery intervention and hazardous energy management. To minimize and 
eliminate these related risks, a global initiative has been developed, and 
US$20 million will be invested over 2022 and 2023 to ensure successful 
implementation. Developed during 2022, this global initiative consol-
idates risk analysis, capability building, implementation of active and 
passive safety infrastructure, maintenance, and audits.

As part of our training, we continued to provide and develop new train-
ing programs relating to safety. We developed six safety modules for 
our QSE Academy and 20 modules for our RTM Academy, which will be 
available for implementation across all of our operations during 2023. 
The main topics for 2022 were road risks—focused on motorcycle safety 
and transport vehicle driving—and essential topics such as Safety Fun-
damentals, Safety Culture, Serious and Fatal Incident Prevention Pro-
gram, and Roles and Responsibilities.

Road simulators are among our main capabilities development tools 
that we aim to implement across our operations. In 2022, we invested 
over US$2 million in simulators, with more than 10 in operation. These 
simulators enable us to imitate the handling of heavy vehicles (primary 
and secondary fleet); motorized vehicles (motorcycles); work at ele-
vated heights; emergency situations in critical systems; and other rel-
evant operational processes. To further develop this infrastructure, we 
acquired road simulators in Argentina, Brazil, Guatemala, Mexico, and 
Uruguay this year. Through this continuous investment, we have become 
not only one of the private companies with the highest capacity for sim-
ulation training, but also an industry benchmark for safety simulation.

FATALITIES

Unfortunately, over the past year, 38 people died either through their 
work for Coca-Cola FEMSA or community members involved in an inci-
dent with one of our vehicles. Any fatality is unacceptable, so we will not 
be satisfied until we fulfill our promise of ZERO incidents. We extend our 
condolences to all of the families and everyone affected by our opera-
tions, and we are committed to implement best practices to prevent any 
losses in the future.

This report documents the total number of fatalities (with or without 
legal responsibility where we were somehow involved during 2022). 
Importantly, we include any fatalities involving our own personnel, third 
parties, and communities, integrating all of our operations—manufactur-
ing, distribution, and commercial locations operated by our own person-
nel, contractors, and third parties.

Total Fatalities
Fatalities w/
Responsibility

2016 2017 2018 2019 2020 2021 2022
24

26

17

30

37

54

38

9

9

6

8

8

5

4

Year

2016
2017
2018
2019
2020
2021
2022

KOF 
Collaborators
6
3
3
2
4
0
0

Third 
Parties
9
5
4
0
3
5
4

Communities

39
29
19
22
23
12
34

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GOVERNANCE

Governance plays an enormous role in ensuring a company is 
sustainable. Without effective governance, companies risk not 
following through on their sustainability ambitions, engaging in 
behaviour that can intentionally or accidentally damage their rep-
utation, and ignoring their stakeholders’ priority issues. Within the 
context of sustainability, we view governance as a way to improve 
our relationship with all of our stakeholders along two key dimen-
sions: engagement and transparency.

GOOD GOVERNANCE ENABLES ENGAGEMENT AND TRANSPARENCY

Aligned with our goal to break the ceiling on sustainability, we are 
shifting the ways we engage our stakeholders—moving from com-
pliance with local regulation and investor requirements to becom-
ing more proactive with our sustainability goals. We already have an 
internal ESG committee at the top management level, including our 
CEO, and are working to establish clear accountability across areas 
on our ESG initiatives. We are also setting strong ambitions of lead-
ership on compliance and security topics such as cybersecurity.

Our reporting to external agencies is key. We are reporting our emis-
sions baselines to the Carbon Disclosure Project (CDP). We have 
also been a part of the Dow Jones Sustainability™ Emerging Markets 
Index for 10 consecutive years, and consequently, are evaluated 
annually under the S&P Global Corporate Sustainability Assessment, 
the leading sustainability metric for companies worldwide. We are 
also part of the MILA Pacific Alliance Index, FTSE4Good Emerging 
Index, and the S&P/BMV Total Mexico ESG Index, which require us 
to maintain high levels of transparency.

COMPLIANCE & SECURITY

As we move from compliance to proactivity, we are changing our 
approach to standard compliance and security topics around 
the organization. To this end, we identified three compliance ar-
eas with ESG implications for this shift: risk management, supply 
chain management, and cyber and data security.

RISK MANAGEMENT – CONTEXT & AMBITIONS

Our risk management functions manage the impact that internal 
and external factors have on our business, identifying both short-
term and long-term risks, quantifying their impact, developing 
mitigation plans, and reporting material risks.

Embedding ESG into these processes requires us to take a longer 
term and broader view of our operations, considering interde-
pendencies such as the link between regulation and our ability to 
operate our fleet effectively. Several of our risks can be mitigated 
through effective ESG actions, and an effective mapping of these 
risks is crucial to our ESG strategy. Additionally, to improve our 
levels of transparency, ESG risk management requires proactive 
reporting, ensuring our stakeholders are aware of our key risks 
and the actions we take to mitigate them.

To this end, our ambition is to embed a fully mature and indus-
try-leading ESG risk management process, quantifying our ESG 
impact and reporting these risks to our stakeholders.

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As a baseline, during the latest update of our risk and 
control base, we have identified around 40% of risks 
that are connected to one or more aspects of ESG.
SUPPLY CHAIN MANAGEMENT – CONTEXT & AMBITIONS

We also must upgrade our policies on our supply 
chain partners to enable our sustainability goals. En-
vironmental and social priorities, such as mitigating 
scope 3 emissions, are heavily dependent on our abil-
ity to work closely with our suppliers and innovate in 
our supply chain. At the same time, we are respon-
sible for ensuring a well-functioning, resilient supply 
chain to deliver products to our customers, many of 
whom depend financially on a steady supply.

To manage our supply chain effectively, we are work-
ing on implementing several ESG levers, including:

•  Strengthening our Supplier Code of Conduct with 

ESG requirements. 

•  Assessing current suppliers’ ESG performance.
•  Seeking out collaboration opportunities with key 

suppliers to mitigate ESG impact.

•  Increasing our procurement functions’ ESG sophis-
tication in order to balance ESG trade-offs with oth-
er efficiency/cost considerations.

Our ambition is to:

•  Ensure 100% of key suppliers audited compliant, 

by 2030 with Supplier Guiding Principles.

•  Ensure 100% of our key suppliers have emissions 

reduction ambitions by 2050.

CYBER & DATA SECURITY – CONTEXT & AMBITIONS

Over the past decade, our business has grown its digi-
tal footprint, as we actively pursued our strategic cor-
ridor of digitizing our core. Reliable digital platforms 
enable much of our commercial and sustainable suc-
cess. Our manufacturing and maintenance programs 
are built on digital platforms, and our commercial ef-
forts are based on digital point-of-sale management.

While digital platforms enable much of our strategy, we 
are also responsible for ensuring the security of sen-
sitive data from our customers, stakeholders, and our 
company. Without effective cyber and data security 
mechanisms, we risk operational disruption due to ran-
somware attacks, unauthorized exposure of sensitive 
information, fraud, and various other disruptive events.

Our efforts to improve our cyber and data security are 
focused on both protecting our data from cybersecu-
rity attacks and managing our sensitive information 
ethically. This means that we are considering how we 
handle information from storage to use, and commu-
nicating our data use transparently.

Our cybersecurity operating model is based on an in-
dustry best practices framework, which provides a 
systemic approach that considers controls aimed at 
prevention, detection, and resilience to cybersecuri-
ty incidents. We have governance bodies at different 
levels, which include the Board of Directors’ Audit 
Committee, an Executive Steering Committee, and a 
Chief Information Security officer (CISO) responsible 
for leading our cybersecurity strategy. Our technically 
specialized organization that combines our own and 
third-party technical resources, while considering 

proper duty segregation between government and op-
erations. A permanent internal audit process special-
izing in cybersecurity reports directly to the Board’s 
Audit Committee, and independent firms conduct pe-
riodic assessments, enabling us to assess our level of 
maturity and security posture while providing insights 
for our investment program. Also, as a reference, we 
have The Coca-Cola Company’s “Business Resilience 
Framework,” which provides the guidelines that the 
bottling system must meet in terms of cybersecurity 
and resilience. Lastly, we have a permanent cyberse-
curity program supported by economic and human 
resources, which aims to achieve constant, positive 
evolution in cybersecurity and data protection.

Following our theme of moving beyond compliance, 
our 2030 ambition on this topic is to be recognized 
as a cyber and data security leader in the Coca-Cola 
System and our value chain. Internally, achieving this 
leadership position will require us to improve cyber 
expertise and visibility in our governance bodies and 
reach and maintain a cybersecurity level appropiate 
for our industry and our risk appetite. It will also re-
quire external effort, requiring us to extend our cyber 
risk management to our value-chain partners, and 
increasing our transparency regarding our governace 
strategy and risk management.

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COMPLIANCE & SECURITY – PROGRESS & 2022 HIGHLIGHTS

This year, we continued our initiatives to advance compliance and security topics (risk 
management, supply chain management, and cyber and data security) to leading levels.

We are also working with more strategic suppliers aligned with The Coca-Cola Company’s 
Supplier Guiding Principles and Sustainable Agricultural Guiding Principles. This year, The 
Coca-Cola Company carried out 120 evaluations of suppliers in our system.

We assessed the criticality of the identified risks according to our current evaluation 
methodology and considering the mitigating controls associated with each and found 
that we do not currently have any residual risk  at a critical level.

As a next step, we are focusing on a deeper analysis of these risks to guarantee full cov-
erage of the key variables that may contribute to them, enhance our mitigating controls, 
and improve the methods of communicating them internally to leadership in a timely 
manner to act.

Adherence to our various supplier guiding principles increased this year as part of our 
focus on supply chain management. We assessed 665 suppliers under our own Suppli-
er Guiding Principles, ensuring alignment with our company’s operating principles and 
values across four categories: Social/Labor Rights; Environment; Ethics and Values; and 
Community.

2015
100
30

Coca-Cola FEMSA
Country
Mexico
Costa Rica
Guatemala
Nicaragua
Brazil
Panama
Argentina
Colombia
Uruguay
Total

130

2016
198
120

84

2017
245
106
49
94
45

2018
172
34
34
27
66
36
31

402

539

400

2019
165
41
36
21
63
24
31
30
15
426

2020
164
35
35
15
245
30
17
51
27
619

2021 
143
47
57
24
266
36
42
56
28
699

2022 
217
38
68
13
187
34
41
45
22
665

The Coca-Cola Company
Country
Mexico
Costa Rica
Guatemala
Nicaragua
Panama
Argentina
Brazil
Colombia 
Total

2016
52
3
5
1
0
11
47
7
126

2017
40
7
8
0
3
19
102
18
197

2018
59
0
7
0
3
10
51
11
141

2019
37
1
8
1
2
10
42
4
105

2020
27
7
7
1
1
10
57
10
120

2021 
130
0
7
0
1
25
65
25
253

2022 
46
1
7
1
3
11
45
6
120

We encourage the use of our SGP for our Tier 2 suppliers—the suppliers of our suppliers. In 
2022, we evaluated 35 indirect Tier 2 suppliers based on our Guiding principles. Since 2018, 
we have conducted 178 evaluations under these principles.

This year, under our permanent cybersecurity program, we continued implementing and 
improving controls oriented toward processes, technology, and people. These controls are 
aimed at prevention, detection, and resilience in the face of eventual cybersecurity incidents.

We continued to provide awareness and training programs among company personnel and 
encourage safe behaviors, especially regarding social engineering and phishing risks.

Concerning technological controls and processes, we improved our data protection and the se-
curity of our infrastructure, systems, networks, applications, and identity and access manage-
ment. We also continue to strengthen our monitoring, detection, and response capabilities.

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
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TRANSVERSAL

Throughout our ESG transformation, we set world-leading am-
bitions on various environmental, social, and governance top-
ics. However, achieving these goals requires important chang-
es in the way we execute our day-to-day operations, as well 
as deep mindset shifts. We have already made many of these 
changes within our operations, but the changes we must make 
to sustain this strategy will take several years.

Our transversal topics focus on several operational levers and 
key considerations that enable us to successfully execute our 
ESG strategy: DEI and digitalization.

DIVERSITY, EQUITY, AND INCLUSION – CONTEXT & AMBITIONS

Our aim is to ensure that we are proactive in our transversal DEI 
efforts, while considering the impact our transformation has 
on diverse groups’ representation and opportunities. Crucially, 
we are uniquely positioned to significantly improve DEI across 
our communities and value chain. For instance, our small local 
business population has a large representation of women, and 
improving business outcomes in our sustainable value chain 
actively contributes to better representation of diverse groups. 
Empowering these diverse groups yields both direct and indi-
rect benefits—improving the lives of diverse populations can 
improve entire communities through accelerated and more bal-
anced economic development. We have opportunities to iden-
tify these groups across all of our work and take actions to im-
prove their opportunities.

DIGITALIZATION (TOOLS, TRAINING, & ENABLEMENT) – CONTEXT & 
AMBITIONS

Our ability to become more sustainable depends on an array of 
different processes and groups within our organization, which 
requires effective tools for knowledge sharing and data capture. 
Digital platforms, including tools and training, enable quick and 
effective distribution of ESG information across our organiza-
tion, as well as access to data that can help us pivot to more 
sustainable operations.

A crucial aspect of this topic is an effective ESG training pro-
gram through our online platforms and beyond. Aligned with 
our Human Capital Development ambitions, we will deliver ESG 
training that enables our people to understand the ESG impact 
of their work, and take action to advance our sustainability am-
bitions. We have already provided several types of ESG training, 
and our objective is to leverage our digital platforms to cascade 
this training across all levels of our organization.

Different ESG initiatives can also benefit from increased levels 
of digitalization, especially our fleet efficiency and electrifica-
tion initiatives. To this end, we will continue to assess opportu-
nities for increased levels of digitalization that can enable us to 
reach our different ambitions faster and more effectively.

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STRENGTHEN OUR 
CUSTOMER-CENTRIC
CULTURE

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Our Human Resources’ (HR) function is working across three strategic 
corridors to foster a future-ready, people-centric culture, with the agility 
and digital savvy to support an open business ecosystem:

SHAPE THE ORGANIZATION 
OF THE FUTURE
Agile, collaborative, and high-
performing, leveraging digital 
capabilities to support an open 
business ecosystem

DEVELOP THE NEW PIPELINE 
OF TALENT
Diverse, people-centric, and 
radically flexible, based on 
human dignity and connected 
to our purpose to fulfill and 
sustain our strategy

EVOLVE OUR HR PLATFORM
Enabled, empowered, digital, data-driven HR, leveraging a deep 
human connection, effective service, and management model to 
support the organization

To advance along these corridors, we have achieved a 
clearer picture of the strategic challenges that we face to 
accelerate the development of the capabilities our organi-
zation needs for long-term and day-to-day business suc-
cess, coupled with much more assertive initiatives for our 
talent and digitalization roadmap.

OUR HR WINNING ASPIRATION

Lead our company’s cultural 
transformation by accelerating 
the organizational capabilities 
needed to ensure the pursuit of 
our purpose and the consolidation 
of our strategy.

Purpose-Driven Organization 

People-Centric Management 

Agility & Digital Savviness 

We aspire to transform HR into a 
flexible, agile, and efficient platform 
that ensures our contribution to 
business growth through the focus 
on people-centered management, 
the positive impact on the wellbeing 
and development of our employees, 
their families, and their environ-
ments, and the construction of safe 
and virtuous collaboration spaces 
that facilitate the unleashing of their 
talent potential.

 
 
 
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SHAPE THE ORGANIZATION OF THE FUTURE

Our company’s transformation journey, together with the complex outlook brought 
on by the COVID-19 pandemic, required the continuity of relevant cultural changes 
throughout the organization. HR became an active strategic business partner, effi-
ciently facing the company’s business needs and adding value to the strategy.

In 2018, we launched KOF DNA to ensure that our customers and consumers are 
at the center of our activities. This year, we reinforced our DNA to support our 
business vision and transformation, achieving improvement in key behaviors such 
as people first, operational excellence, and agile decision-makers. To this end, 
we continued to create mechanisms and practices to live and refresh our DNA 
throughout our organization. For example, we continued to implement and im-
prove our “Estrella KOF” peer recognition program, where our people nominate 
and recognize their colleagues for showing extraordinary commitment to the ele-
ments of our DNA.

We gained a better understanding of where we must build key organizational ca-
pabilities to advance our business strategy, focusing on accelerating our digital 
transformation while maintaining and growing our core business in a complex en-
vironment. For HR in particular, this means becoming a platform that will enable us 
to develop deeper “people-centric” connections through digitalization and quality 
data, which will allow us to offer individualized solutions.

We also improved our Employee Value Proposition (EVP). Aligned with our pur-
pose, we developed a clear and comprehensive narrative, where we defined 
our total rewards strategy that focuses not only on our people’s compensation 
schemes, but also on their development and wellbeing. Benefits include flexible 
hours, home office for administrative positions and other roles where their func-
tion allows, lactation rooms to support breastfeeding at work, and parental leave 
in accordance with the specific country’s regulations.

%
4
.
7
9

%
7
.
8
9

%
5
.
8
9

MALE

FEMALE

TOTAL

%
6
.
0
8

%
7
.
8
7

%
6
.
3
6

E
T
A
R

N
R
U
T
E
R

1

R
E
D
N
E
G

R
E
P

E
T
A
R

N
O
I
T
N
E
T
E
R

2
R
E
D
N
E
G

R
E
P

MALE

FEMALE

TOTAL

¹  Employees that returned to work after 
  Parental Leave. 
²  Employees that continue working 12 
  months after Parental Leave. 
Male Parental Leave varies in each country 
from 2 to 14 days.

 
 
 
 
 
 
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INTEGRAL WELLNESS
Our priority is for our employees 
to enjoy health across all of 
the dimensions of their lives. 
That is why we offer options 
for physical, emotional, and 
family wellbeing. We recognize 
their effort, commitment, and 
contribution to the generation of 
value for our business.

POSITIVE WORK ENVIRONMENTS
We are interested in making our people feel 
motivated, committed, and successful. That 
is why we offer collaborative, innovative, 
and trusting environments, where they can 
take calculated risks and work productively 
with the flexibility that adjusts to their 
functions and life moments.

KOF EMPLOYEE 
VALUE 
PROPOSITION

SHARED PURPOSE
We are interested in what our 
employees believe and what moves 
them. That is why we offer them the 
opportunity to be the protagonist of 
our business’ transformation into 
a digital, agile, flexible, customer-
focused, and collaborative ecosystem, 
placing sustainability at the center 
of our actions. This is how we 
make a difference in people’s lives, 
communities, and the planet.

AGILE, DIGITAL AND PEOPLE-CENTERED 
CULTURE AND LEADERSHIP
We are interested in our employees 
becoming the best version of 
themselves, and we believe that our 
differences strengthen us. That is why 
we offer our employees a respectful, 
inclusive, and collaborative environment, 
where their voices will be heard.

CONTINUOUS LEARNING AND DEVELOPMENT
We are interested in our people’s 
professional and personal aspirations. 
That is why we offer them options to 
develop and enhance their holistic growth, 
reaching their maximum potential.

+400 employees trained through our 
digital and agile training programs

Aligned with our imperative to make a difference in 
ESG, we expanded our digital ESG training significant-
ly this year. To facilitate our company’s transition into 
a worldwide sustainability leader, we not only offered 
training to top-level management on our renewed ESG 
strategy, but also developed more detailed training 
programs tailored to different functional areas. Addi-
tionally, we complemented the design and transfor-
mation of our ESG framework with employee train-
ing to enable the understanding of fundamental ESG 
concepts. →For more information see Future Ready 
Sustainability Strategy.

As part of our strategy to become a learning ecosys-
tem, during the year, we delivered the training agenda, 
according to the level of knowledge required for each 
of our organization’s contribution levels. Aligned with 
learning tendency, we also delivered more accurate 
training, catering the content and duration of the pro-
gram to ensure the best learning experience for our 
colleagues.

This year marked “the moment of truth” in the defini-
tion of our new normal and hybrid working schemes. 
As a group, we formally announced that we are a hy-
brid company, where we empower our leaders to un-
dertake assertive conversations with their teams and 
to establish the best model for each team. We are also 
analyzing our FlexKOF model to better align it with our 
improved EVP.

Exemplifying our new ways of working, our digital and 
analytics hub has implemented a co-creation process 
where we assemble agile cells—with different profiles, 
skills, functions, and areas—that ensure our business 
units’ participation in the delivery of valuable digital 
and analytical solutions across our operations while 
creating workspaces that empower collaboration and 
teamwork. We are also working through different com-
munities in areas like our Supply Chain and HR func-
tions to identify and share insights and best practices. 
Comprised of multinational teams, these communities 
are focused on defining and updating the organiza-
tional model, variable compensation schemes, and 
multi-category offerings, among other areas. This year, 
we further implemented a pilot for KOF Financial Ser-
vices (KFS), with a complete remote working scheme, 
where we monitored the implementation and results to 
ensure success. →For more information see Digital & 
Analytics Hub.

We also designed our Lean-Agile Center of Excellence 
(LACE) Service Model to support the organization’s dig-
ital and agile transformation, and we deployed digital 
and agile training programs for more than 400 employ-
ees, which we will continue to implement throughout 
the rest of the organization in the coming year.

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We implemented our biennial employee engage-
ment survey throughout our operations during 
2021. With 92% participation and 91% engage-
ment levels, the survey results focused on four 
dimensions: intent to stay 84%, discretionary 
effort 91%, pride to belong 95%, and willingness 
to recommend the organization 94%. As a result, 
we significantly improved employees’ engage-
ment and communication with their direct lead-
ers through cultural and communication efforts 
such as KOFFEE Talks, which are spaces where 
our leaders enjoy the opportunity to interact with 
their people to discuss various topics of interest. 
During the year, we focused on analyzing the re-
sults by country and area to develop assertive 
action plans to mitigate identified gaps. Looking 
ahead, we will implement our biennial employee 
survey in the coming year—aiming to maintain 
high engagement scores while making progress 
on targeted gaps.

Consistent with our comprehensive approach to 
our people’s wellbeing, we further developed a 
conscious leadership program. The goal of this 
program is to migrate the concept of health from 
a purely medical to a more holistic approach to 
wellbeing, including physical health, emotional 
wellbeing, spiritual self-development, and con-
scious leadership. During the year, the program 
reached middle management across our Colom-
bia, Guatemala, and Mexico operations, and is 
expected to reach our Argentina, Brazil, Costa 
Rica, Nicaragua, Panama, and Uruguay opera-
tions during the coming year.

This year, we continued with the utilization of our 
integral ethical system across our organization 
to create a safe environment for our people—
where they can anonymously raise their voice if 
they should have any complaints concerning the 
company’s code of conduct. Overall, we received 
a total of 1,371 complaints this year through 
this system, some of which were related to work 
environment and leadership, operational, and 
financial topics. →For more information see 
Integral Ethical System.

We also continued analyzing the gaps identified 
in the labor risk assessments that we performed 
across our operations last year to measure the 
labor conditions of our people and possible im-
pacts. During the year, we not only analyzed the 
identified gaps, but also implemented assertive 
plans to mitigate them. To this end, we have fo-
cused on investments to improve the infrastruc-
ture of our work centers and guarantee optimal 
labor conditions.

We also constantly look for opportunities in our 
organizational model and structure to ensure 
that we operate with the greatest efficiency, 
agility, and efficacy—always accompanying our 
evolving business strategies and operating con-
ditions, and complying with the countries’ local 
regulations.

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DEVELOP NEW PIPELINE OF TALENT

Our people and the way they work together are our compa-
ny’s most valuable assets. Accordingly, we comprehensive-
ly manage, attract, develop, and motivate our people, pre-
paring the next generation of leaders today.

To this end, we improved our talent attraction and retention 
strategy to ensure that we have the right digital and skilled 
talent to face coming challenges while leading our organi-
zation’s digital transformation. During the year, we recruited 
14,645 skilled employees, including 71 digital and IT posi-
tions at the corporate level.

Recognizing that we have many talented people across the 
company, we constantly reinvent ourselves and mobilize 
the entire organization to get the best out of our talent, un-
leash its full potential, and inject new capabilities. Among 
our initiatives, we designed and implemented accelerated 
development programs like the Lab Leadership Program for 
the LATAM Marketing and Supply Chain functions, and we 
continued promoting critical experiences for our people, 
enabling us to enjoy greater talent visibility and a better 
succession pipeline for key positions.

LAB LEADERSHIP PROGRAM: LATAM MARKETING
Like the Supply Chain & Engineering function, our Lab Leadership Program 
aims to accelerate development of marketing talent at the LATAM division to 
develop, expose, and generate international mobility.

PROGRAM FEATURES
Duration: 18 to 24 months segmented into three semesters - two for local 
and one for international critical experiences

Talent pipeline sourced: Middle-management marketing positions drawn 
from top internal or external talent with three to five years of work experience

Top reasons for entering program: Clear professional development plans, 
leadership opportunities, work/life balance, and improved compensation 

Program support: Sponsor – Chief Operating Officer – LATAM Division, 
Mentor – Marketing Director, Project Leader – Hiring Manager, Monthly 
Follow-up – HR/Talent Area

CRITICAL EXPERIENCES FOCUS – MARKETING OF THE FUTURE

Digital

POS 
Execution

Revenue 
Growth 
Management

Trade 
Marketing

Consumer 
Marketing

Developing tomorrow’s marketing talent today

We also improved our employer brand to attract the best talent, and we 
designed an umbrella of early career programs, including college schol-
arships, internship programs, and our new trainee’s talent program to 
increase talent injection and to prepare future generations of talent.

During the year, we continued consolidating the performance evaluation 
process, focused on each employee’s value generation and contribution 
to our business strategy—reinforcing and promoting meritocracy. We 
also continued to encourage our executives to engage in ongoing con-
versations with team members about their performance and develop-
ment. This year, we evaluated 97% of our employees’ performance.

84% of our company’s director-level talent 
requirements filled by internal candidates

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TRAINING HOURS

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Moreover, we kept on improving our talent 
management processes, assertively ensuring 
that we offer the best user experience. This 
year, we deployed our annual 9-Box Talent As-
sessment for 94% of our people leaders, tac-
tical leaders, and strategic leaders throughout 
the organization. This evaluation helps us to 
assess our talent that has more than 6 months 
in their current position, through their per-
formance and potential, and identify our key 
talents.  We also applied a 360° DNA-oriented 
assessment of our managers and directors’ 
behavior. This survey was applied to 84% of 
our directors and managers to assess their be-
haviors regarding our DNA values.

Notably, we performed a smooth, successful 
senior management succession for our CEO, 
multiple members of our senior leadership 
team, and country managers. This robust suc-
cession planning process enables us to not only 
quickly identify internal talent, as well as key 
talent from other FEMSA business units and the 
market whenever necessary, but also ensure 
operational continuity across all of our leader-
ship levels.

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
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DIVERSITY, EQUITY, AND INCLUSION 

Under the umbrella of our ESG strategy, we continued to carry out a number of initiatives to reinforce our compa-
ny’s commitment to diversity, equity, and inclusion. From our “WE Talks” discussion forums to our Inclusion and 
Diversity Forum, we raise awareness of important societal issues, work to eliminate unconscious biases, and en-
able our employees to play an integral role on our way to creating a more flexible and inclusive organization.

INCLUSIVE LEADERSHIP
Recognition as a company with 
inclusive leaders and work teams

FLEXIBLE ENVIRONMENT
Foster a flexible and agile 
environment that adapts to the needs 
of our surroundings

DIVERSE TALENT
Ensure a diverse, inclusive, and 
respectful workplace for all our 
employees

Inclusive Leadership Training

Certifications and Recognitions

•  Unconscious biases in leadership 
and recruitment workshops and 
training

•  Ignite leader’s role as inclusion 

and diversity advocates

•  Bloomberg Gender-Equality Index, 

Human Rights Campaign, UN 
Women, Women Matter – McKinsey

Discussion Forums
•  WE Talks discussion forums
•  Provide safe places for our 
employees to dialogue 

Processes and Practices 
•  Review, design, align, and deploy 
flexible processes and practices, 
including Parental and FlexKOF 
models

Representation
•  Undertake efforts to foster female 
employability and representation

•  Measure female talent mix in 
leadership and operational 
positions

•  Embark on efforts to include 
refugees in the workforce

Engaging and Connecting
•   Inclusion & Diversity Forum
 »Lean In Circles (Brazil)
 »Cinta Violeta (Colombia)
 »Transformando Mirades (Central 

America)

 »Dale la mano a la que sigue 

(Mexico)

Raise awareness and create a call to 
action on social issues that impact 
our communities

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IMPROVING GENDER DIVERSITY
Aligned with our commitment to improve gender diversity at all 
levels of the organization, our operations are developing and de-
ploying initiatives to increase women’s representation. Among 
their actions, Mexico implemented several initiatives to recruit, 
develop, and retain female talent, such as through the expanding 
Home Delivery program. Brazil not only continued its program to 
train women to operate forklifts and perform refrigerator main-
tenance, but also staffed a distribution center with 40% women 
employees since it began operations. Additionally, the operation 
carried out training for women to create opportunities for them 
in the labor market. Moreover, Colombia launched the “Cinta Vi-
oleta” integral initiative for women, incorporating female talent 
across different areas to encourage their development and help 
them to prevent gender violence.

DIVERSITY, EQUITY & INCLUSION ADVISORY BOARD

Our diversity, equity, and inclusion (DEI) efforts are cur-
rently integrated through a DEI Advisory Board. This 
board is focused on five main purposes to sustain DEI 
change across Coca-Cola FEMSA:

Aligned with our commitment to improve gender diver-
sity at all levels of the organization, our operations are 
developing and deploying initiatives to increase wom-
en’s representation. Additionally, as a signatory to the UN 
Women’s Empowerment Principles, we continue working 
towards those standards as we create a more equitable, 
inclusive, and diverse organization.

1.  Engage and hold leaders accountable throughout the 

organization

2.  Define both long- and short-term objectives and strat-
egies aligned with our company’s inclusion and diver-
sity vision

3.  Ensure functionality of work teams at a country and 

regional level

4.  Ensure deployment of an internal and external com-

munication plan

5.  Measure, monitor, and evaluate initiatives.

Leveraging our DEI Advisory Board, as well as company 
leaders, to accelerate our strategic development, we have 
prioritized our company’s talent diversity, placing great 
emphasis on increasing the gender mix at all levels of the 
organization with the main focus on leadership and opera-
tional positions. By 2030, our ambitions are for women to 
represent 40% of leadership and management positions.

Importantly, for the fourth consecutive year, the Human 
Rights Campaign Foundation and HRC Equidad MX rec-
ognized our company as one of the Best LGBTQ+ Places 
to Work in Mexico. Recognizing that women and LGBTQ+ 
groups represent only a fraction of our people’s diversity, 
we began mapping unrepresented groups in our opera-
tions to establish clear ambitions for the coming year.

We have also worked to improve recruitment of LGBTQ+ 
talent, and allied with Contratá Trans in Argentina to im-
prove the inclusion and social mobility of the trans com-
munity. To this end, we have continued to improve inclu-
sion of these LGBTQ+ communities through ally pledges, 
affinity groups, and consciousness and awareness pro-
grams across our countries of operations. In addition, 
we continued talent programs to attract and retain indig-
enous, afro-descendant, and economically vulnerable 
groups into our workforce.

For more information see →Diversity, Equity, and 
Inclusion – Context & Ambitions.

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NUMBER OF INTERNAL EMPLOYEES

EMPLOYEES BY CONTRIBUTION LEVEL

Female 11,478 

14.3%

6,121
39,444

STRATEGIC 
LEADERS

TACTICAL 
LEADERS

PEOPLE 
LEADERS

INDIVIDUAL 
CONTRIBUTORS

OPERATIONAL 
CONTRIBUTORS

INTERNS

78%

22%

116

73%

27%

898

71%

29%

2,375

74%

26%

25,337

92%

8%

51,721

53%

47%

314

TOTAL 80,447

Male 68,969 

85.7%

102
560

1,261

36
1,239

2
767

272
2,190

3,068

125
3,226

URUGUAY
662

COSTA RICA
1,261

The number of total employees 
for 2022, which includes 
both internal and third party 
collaborators, is 97,213.

NICARAGUA
769

GUATEMALA
3,068

PANAMA
ARGENTINA
COLOMBIA
3,351
2,462
1,275
■ Total   ■ Indefinite   ■ Determined   
EMPLOYEES BY CONTRACT & REGION

65
21,969

■ Male   ■ Female   ■ Total

BRAZIL
22,034

MEXICO
45,565

EMPLOYEES BY AGE GROUP

UNDER 30
30,902

30-50
43,795

50+
5,750

348
5,402

■ Total   ■ Female   ■ Male   

4,871
26,031

6,259
37,536

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COMPENSATION AND BENEFITS

Our people’s compensation and benefits 
schemes not only recognize their effort 
and commitment to their jobs, but also 
their contribution to our company’s val-
ue creation.

With the optimization of our company’s 
job valuation process—through a model 
based on job families—we generate effi-
ciencies in our current workforce man-
agement, and we strengthen our talent 
processes such as development, suc-
cession, and talent planning.

Moreover, we continue analyzing the 
current variable compensation schemes 
throughout our operations in order to re-
duce the number of schemes and to im-
plement a tool to manage and automate 
them. We also focused on the evaluation 
of parental schemes to offer our people 
a flexible benefits program comparable 
to those we identified within the market 
and aligned with our people’s interests.

At all levels of our organization, we en-
sure that our employees’ remuneration 
is competitive, and their conditions are 
equal for both men and women. To that 
end, we continued analyzing our gen-
der pay gap obtaining a result of 4.6%, 
which will serve us to design strategies 
to reduce those gaps and to ensure em-
ployee retention. Additionally, based 
on studies performed by international 
consulting firms that enable us to make 
comparisons between countries, we can 
determine that our employees are re-
ceiving an integrated salary that is great-
er than or equal to the market average.

We act in accordance with obligations 
defined by law and in full respect of la-
bor rights, exceeding the conditions 
and benefits established in the laws of 
each country where we operate. We re-
spect our people’s right of association 
and, as such, our collective agreements 
cover approximately 62.1% of employ-
ees. These employment contracts are 
reviewed and agreed on with all of our 
union representatives, respecting the 
established validity periods, as well as 
complying with all notification deadlines.

AT ALL LEVELS OF OUR ORGANIZATION, 
WE ENSURE THAT OUR EMPLOYEES’ 
REMUNERATION IS COMPETITIVE, AND 
THEIR CONDITIONS ARE EQUAL FOR 
BOTH MEN AND WOMEN.

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SOCIAL DEVELOPMENT

Aligned with our holistic approach to our people’s quality of life, 
we launched our integral program of wellbeing this year.

KOF Volunteers Program
We encourage the development of our employees and their families as responsible citizens, committed to their community, society, and environ-
ment. Through the KOF Volunteers program, we promote initiatives that enable us to beneficially impact the quality of life and wellbeing of the com-
munities where we operate, strengthening our relationships with them, while positively affecting our corporate position and reputation.
Our overall volunteer activity is committed to six different causes:

COMMUNITY 
DEVELOPMENT
We come together to 
carry out collective 
action and generate 
solutions to common 
problems to create a 
positive impact and 
build stronger and more 
developed communities.

ENVIRONMENT

We are focused 
on responsible 
environmental 
management and 
the responsible care 
and use of natural 
resources, with 
attention to our ESG 
Framework, especially 
on issues such as 
water, energy, carbon 
emissions, water 
bodies’ cleanup, and 
reforestation.

NATURAL 
DISASTERS
We promote solidarity 
efforts in the event 
of natural disasters, 
providing support to 
people and affected 
areas, while carrying out 
prevention activities for 
greater awareness, with 
special attention given 
to the communities 
where we operate.

HEALTH

EDUCATION

We undertake activities 
that promote healthy 
physical and bio-
psychosocial lifestyles, 
as well as initiatives 
related to humanitarian 
aid, nutritional training, 
and with the health 
sector in general.

Our activities aim to 
improve educational 
levels and promote 
cultural, creative, 
and technological 
development.

HUMAN 
RIGHTS
We seek to generate 
positive volunteer 
experiences based on 
respect and compliance 
with Fundamental 
Human Rights.

To this end, our Social Development Strategy concentrates on 
five dimensions:

•  Health: We promote healthy physical and bio-psychosocial 

lifestyles for our employees.

•  Social Relationships: We encourage satisfactory relation-
ships in harmony with the environment and community 
through employee volunteering activities.

•  Economic: We promote the protection of assets and the gen-
eration of savings through a culture of financial intelligence.
•  Education: We promote participation in programs and train-
ings to improve and increase knowledge and personal devel-
opment skills.

•  Labor: We promote positive work experiences based on re-

spect and compliance with Human Rights, as well as fostering 
work spaces that promote safety and labor relations.

In this complex environment, we focused on remote and distance volun-
teering activities to support the quality of life of our people and commu-
nities. During the year, 105,958 participants, including our employees 
and their families, devoted 250,812 hours to 2,337 volunteer initiatives, 
supported by an investment of US$8,719,611.

For more information see →External Social – Progress & 2022 
Highlights.

2,675 million hours of volunteer 
over the past eight years

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OCCUPATIONAL HEALTH & WELLBEING

At Coca-Cola FEMSA, we seek to improve 
employees’ physical and psycho-emo-
tional health, encourage engagement 
and a sense of belonging within the orga-
nization, and strengthen our health and 
social programs for an improved work 
environment.

Occupational Health & Wellbeing 
Management System
Our Occupational Health & Wellbeing 
Management System establishes the 
vision, strategy, objectives, elements, 
and activities through which we improve 
the quality of work life for our employ-
ees across our company’s work centers 
and strategic business units. Comply-
ing with our legal, ethical, scientific, and 
organizational framework, this system 
encompasses our health processes and 
programs that we apply according to ap-
plicable risk matrices, local legislation, 
and operational needs.

During 2022, we achieved a 12.5% im-
provement in our Lost Days due to Gen-
eral Illness Index versus 2021, driven 
mainly by our decentralized health pro-
grams, global disease prevention strate-
gy, integral wellbeing activities, and epi-
demiologic watch systems.

12.5% improvement in our Lost 
Days due to General Illness 
Index versus 2021

Health & Wellbeing Policies
At Coca-Cola FEMSA, our Corporate Oc-
cupational Health area is responsible for 
proposing relevant revisions and updates 
to our two Health & Wellbeing Policies:

•  Global Safety and Occupational Health 

Policy

•  Human Rights Policy

As well as this annual corporate review, 
which is sent for approval to our Direc-
tor of Social and Labor Development and 
Global Director of Human Resources, our 
company’s internal audit area reviews 
these policies for dissemination and im-
plementation across our operations.

Employee Support Program
Throughout 2022, we continued with our 
Employee Support Program across all of 
our operations. This emotional support 
program is designed to help our people 
and their families to cope with any situ-
ation that may cause stress, anxiety, and 
depression, among other emotional dis-
turbances, and to give them psychologi-
cal support.

This program is part of our comprehen-
sive welfare strategy to reduce psycho-
social risk factors inside and outside of 
work through the counseling and atten-
tion of psychologists and other health 
professionals according to our people’s 
different situations.

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cases concerning employee performance, strategic workforce plan-
ning, and organizational network analysis. Some of these use cases 
will enable us to gain better insights for decision-making, enabling 
us to determine whether an employee is well suited for a particular 
vacancy, or if a gap opportunity in a certain priority area arises, as 
well as how we can help employees with their career growth and 
development.

Through these steps, we are convinced that we will continue evolv-
ing our HR capabilities to put our people at the center of the orga-
nization, offering a unique and customized employee value propo-
sition built on the pillars of our HR of the Future—analytics, digital 
architecture, service model, and people profile.

EVOLVE OUR HR PLATFORM

During the year, we carried on working to move our HR function into 
the digital era while improving our employee experience.

To this end, we continued the deployment of our Success Factors 
talent platform throughout all of our operations. Ultimately impact-
ing all of our employees, this platform will integrate, improve, and 
simplify our leaders’ and employees’ experience with HR process-
es. Currently, we are working on standardizing and migrating our 
HR Administration backbone—including our master database and 
payroll systems—to a cloud-based solution in order to meet market 
trends and set the foundation for our path to digital.

Moreover, we continued to make significant progress on HR process 
standardization and automation for our third parties management, 
variable compensation, and time and attendance processes. We 
also began the implementation of a tool to digitalize our documents 
throughout our operations, which will enable us to be more agile 
creating, updating, and managing our people’s files.

We further implemented a powerful online survey tool to gather 
greater information about our employee voice, and we launched 
several surveys that gave us valuable employee insights for our 
strategy. We also continued researching new technologies that 
could help us to enjoy a better employee experience, including the 
exploration and functionality testing of an HR chatbot.

Additionally, we carried on automating and improving our dash-
boards—enabling us to offer equal information or benchmarks—and 
we proceeded developing and testing several people analytics use 

APPENDICES

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FINANCIAL

Amounts expresed in millions of U.S. dollars and Mexican 
pesos, except data per share and headcount.

SUMMARY

Income Statement
Total revenues
Cost of goods sold
Gross profit
Operative expenses
Other expenses, net
Comprehensive financing result
Income before income taxes and share of the profit or of associates and 
joint ventures accounted for using the equity method
Income taxes
Share in the profit (loss) of equity accounted investees, net of taxes
Consolidated net income

Equity holders of the parent for cotinuing operations
Non-controlling interest net income for continuing operations

Ratios To Revenues (%) 

Gross margin
Net income margin

Cash Flow
Operative cash flow
Capital expenditures (7)
Total cash, cash equivalents

U.S. (*)

2022 (6)

2021

2020

2019

2018 (3) (4) (5)

2017 (1) (2) (3)

 11,630 
 6,485 
 5,145 
 3,538 
 50 
 233 
 1,323 

 336 
 20 
 1,007 
 976 
 30 

 44.2 
 8.7 

 1,820 
 1,009 
 2,066 

 226,740 
 126,440 
 100,300 
 68,981 
 983 
 4,549 
 25,787 

 6,547 
 386 
 19,626 
 19,034 
 592 

 44.2 
 8.7 

 35,491 
 19,665 
 40,277 

 194,804 
 106,206 
 88,598 
 60,720 
 807 
 4,219 
 22,852 

 6,609 
 88 
 16,331 
 15,708 
 623 

 45.5 
 8.4 

 32,721 
 13,865 
 47,248 

 183,615 
 100,804 
 82,811 
 56,444 
 3,611 
 6,678 
 16,077 

 5,428 
 (281)
 10,368 
 10,307 
 61 

 45.1 
 5.6 

 35,147 
 10,354 
 43,497 

 194,471 
 106,964 
 87,507 
 60,537 
 2,490 
 6,071 
 18,409 

 5,648 
 (131)
 12,630 
 12,101 
 529 

 45.0 
 6.5 

 31,289 
 11,465 
 20,491 

 182,342 
 98,404 
 83,938 
 57,924 
 1,881 
 6,943 
 17,190 

 5,260 
 (226)
 15,070 
 10,936 
 768 

 46.0 
 8.3 

 29,687 
 11,069 
 23,727 

 183,256 
 99,748 
 83,508 
 58,044 
 31,357 
 5,362 
 (11,255)

 4,184 
 60 
 (11,654)
 (16,058)
 679 

 45.6 
 (6.4)

 33,236 
 14,612 
 18,767 

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Balance Sheet
Current assets
Investment in shares
Property, plant and equipment, net
Intangible assets, net
Deferred charges and other assets, net
Total assets
Liabilities
Short-term bank loans and notes payable
Interest payable
Other current liabilities

Long-term bank loans and notes payable
Other long-term liabilities

Total liabilities
Equity

Non-controlling interest in consolidated subsidiaries
Equity attributable to equity holders of the parent

Financial Ratios (%) 

Current
Leverage
Capitalization
Coverage

Data Per Share
Book value (8)
Income (loss) atributable to the holders of the parent (9)
Dividends paid (10)

Headcount (11)

U.S. (*)

2022 (6)

2021

2020

2019

2018 (3) (4) (5)

2017 (1) (2) (3)

 4,063 
 434 
 3,652 
 5,289 
 821 
 14,259 

 437 
 44 
 2,491 
 3,598 
 924 
 7,495 
 6,764 
 333 
 6,431 

 1.37 
 1.11 
 0.39 
 8.68 

 0.383 
 0.058 
 0.035 
 97,211 

 79,212 
 8,452 
 71,205 
 103,122 
 16,004 
 277,995 

 8,524 
 862 
 48,574 
 70,145 
 18,014 
 146,119 
 131,876 
 6,491 
 125,385 

 1.37 
 1.11 
 0.39 
 8.68 

 7.460 
 1.133 
 0.679 
 97,211 

 80,364 
 7,494 
 62,183 
 102,174 
 19,352 
 271,567 

 2,453 
 811 
 42,957 
 83,329 
 14,445 
 143,995 
 127,572 
 6,022 
 121,550 

 1.74 
 1.13 
 0.41 
 6.11 

 7.232 
 0.935 
 0.634 
 83,754 

 72,440 
 7,623 
 59,460 
 103,971 
 19,572 
 263,066 

 5,017 
 712 
 37,116 
 82,461 
 15,303 
 140,609 
 122,457 
 5,583 
 116,874 

 1.69 
 1.15 
 0.43 
 5.13 

 6.954 
 0.610 
 0.608 
 82,334 

 56,796 
 9,751 
 61,187 
 112,050 
 18,055 
 257,839 

 11,485 
 439 
 39,086 
 58,492 
 18,652 
 128,154 
 129,685 
 6,751 
 122,934 

 1.11 
 0.99 
 0.37 
 5.51 

 7.315 
 0.723 
 0.443 
 82,186 

 57,490 
 10,518 
 61,942 
 116,804 
 17,033 
 263,787 

 11,604 
 497 
 33,423 
 70,201 
 16,312 
 132,037 
 131,750 
 6,806 
 124,944 

 1.26 
 1.00 
 0.41 
 4.22 

 7.434 
 0.831 
 0.419 
 83,364 

 55,657 
 12,540 
 75,827 
 124,243 
 17,410 
 285,677 

 12,171 
 487 
 42,936 
 71,189 
 18,184 
 144,967 
 140,710 
 18,141 
 122,569 

 1.00 
 1.03 
 0.39 
 4.20 

 7.293 
 (0.765)
 0.422 
 79,636 

Income statement information considers full-year of KOF’s territories and  full-year of Coca Cola FEMSA Venezuela.

(1) 
(2)  Balance sheet information does not include Coca-Cola FEMSA Venezuela's balances due to deconsolidation as of December 31, 2017. 

(8)  Based on 16,806.7 million ordinary shares as of December 31, 2022, 2021, 2020, 2019, 2018 and 2017.
(9)  Computed based on the weighted average number of shares outstanding during the periods presented:16,806.7 million for 2022, 2021, 2020, 2019 and 2018, 

Venezuela balance is included as investement in shares as of December 31, 2017.

and 16,730.8 million in 2017.

(3)  KOF Philippines has been classified as a discontinued operation in our profit and loss statement for the years ended December 31, 2017 and 2018.
(4) 
(5) 
(6) 
(7) 

Income statement information includes eight months of the financial results of our acquisitions in Guatemala.
Income statement information includes six months in the financial results for Uruguay.
Information considers full-year of KOF’s territories and eleven months of CVI Refrigerantes Ltda. (“CVI”).
Includes investments in property, plant and equipment, refrigeration equipment and returnable bottles and cases, net of disposals of property, plant and equipment.

(10)  Dividends paid during the year based on the prior year's net income, using 16,806.7 millions outstanding ordinary shares for 2022, 2021, 2020, 2019 and 2018 

and 16,583.4 million oustanding ordinary shares for paid on 2017.

(11)  Includes third-party and for 2017 excludes 16,566 employees for our discontinued operation in Phillipines.
* Exchange rate as of December 31, 2022 Ps. 19.496 per U.S. dollar solely for the convenience of the reader according to the federal USA reserve.

 
 
 
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MANAGEMENT’S

Results for the Year Ended December 31, 2022
Compared to the Year Ended December 31, 2021

DISCUSSION & ANALYSIS

CONSOLIDATED RESULTS

The comparability of our financial and operating perfor-
mance in 2022 as compared to 2021 was affected by the 
following factors: (1) translation effects from fluctuations in 
exchange rates; (2) our results in Argentina, whose econo-
my satisfied the conditions to be considered a hyperinfla-
tionary economy; and (3) the ongoing integration of merg-
ers and acquisitions completed in recent years, specifically 
the acquisition of CVI in Brazil in January 2022. For the 
convenience of the reader, we have included a discussion 
of the financial information below on a comparable basis, 
excluding the translation effects from fluctuations in ex-
change rates and the acquisition of CVI in Brazil in January 
2022. To translate the full-year results of Argentina for the 
years ended December 31, 2022 and 2021, we used the 
exchange rate at December 31, 2022 of 177.16 Argentine 
pesos per U.S. dollar and the exchange rate at December 
31, 2021 of 102.72 Argentine pesos per U.S. dollar. The 
depreciation of the exchange rate of the Argentine peso at 
December 31, 2022, as compared to the exchange rate at 
December 31, 2021, was 72.5%. In addition, the average 
appreciation of currencies used in our main operations rel-
ative to the U.S. dollar in 2022, as compared to 2021, was 
4.3% for the Brazilian real and 0.8% for the Mexican peso, 
and a depreciation of 13.7% for the Colombian peso rela-
tive to the U.S. dollar.

Total Revenues. Our consolidated total revenues increased 
by 16.4% to Ps. 226,740 million in 2022 as compared to 
2021, mainly as a result of volume growth, our revenue 
management initiatives, and favorable price-mix effects. 
These factors were partially offset by a decline in beer rev-
enues related to the transition of the beer portfolio in Brazil 
and unfavorable currency translation effects from most of 
our operating currencies into Mexican pesos. In addition, 
for 2021, this line included other operating revenues due 
to a favorable determination from the Brazilian tax author-
ities, which allowed the recognition of a deferred tax credit 
in Brazil for Ps. 254 million. See Note 24.2.1 to our consol-
idated financial statements. On a comparable basis, total 
revenues would have increased by 17.8% in 2022 as com-
pared to 2021.

Total sales volume increased by 8.6% to 3,755.2 million 
unit cases in 2022 as compared to 2021, driven mainly by 
volume growth across all of our territories, including dou-
ble-digit increases in Brazil, Colombia, Argentina, and Gua-
temala, coupled with solid performances in Mexico and 
Uruguay. On a comparable basis, total sales volume would 
have increased by 7.5% in 2022 as compared to 2021.

•  In 2022, sales volume of our sparkling beverage portfo-
lio increased by 6.4%, sales volume of our colas portfo-
lio increased by 6.1%, and sales volume of our flavored 
sparkling beverage portfolio increased by 7.5%, in each 
case as compared to 2021. On a comparable basis, sales 

volume of our sparkling beverage portfolio would have in-
creased by 5.6% as compared to 2021, driven by growth 
across all of our operations. Sales volume of our colas 
portfolio would have increased by 5.4%, mainly due to 
volume growth in all of our territories, and sales volume 
of our flavored sparkling beverages portfolio would have 
increased by 6.6%.

•  Sales volume of our still beverage portfolio increased by 
21.7% in 2022 as compared to 2021. On a comparable 
basis, sales volume of our still beverage portfolio would 
have increased by 16.9%.

•  Sales volume of our bottled water category, excluding 

bulk water, increased by 29.0% in 2022 as compared to 
2021. On a comparable basis, sales volume of our water 
portfolio would have increased by 27.6%.

•  Sales volume of our bulk water category increased by 
5.8% in 2022 as compared to 2021. On a comparable 
basis, sales volume of our bulk water portfolio would 
have decreased by 5.2%.

Consolidated average price per unit case increased by 
10.9% to Ps. 58.75 in 2022, as compared to Ps. 52.99 in 
2021, mainly as a result of favorable price-mix effects and 
revenue management initiatives. This was partially offset by 
the negative translation effect resulting from the deprecia-
tion of most of our operating currencies relative to the Mex-
ican peso. On a comparable basis, average price per unit 
case would have increased 13.0% in 2022 as compared to 
2021, driven by our revenue management initiatives.

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Gross Profit. Our gross profit increased by 13.2% to Ps. 
100,300 million in 2022 as compared to 2021, with a gross 
margin decrease of 130 basis points as compared to 2021 
to reach 44.2% in 2022. This gross margin decrease was 
driven mainly by a tough comparison base due to the recog-
nition of an extraordinary profit of Ps. 1,083 million during 
the second quarter of 2021, related to credits on concen-
trate purchased from the Manaus Free Trade Zone in Brazil, 
higher concentrate costs in Mexico, and higher raw material 
costs, mainly PET resin and sweeteners. These effects were 
partially offset by top-line growth and favorable raw ma-
terial hedging initiatives. On a comparable basis, our gross 
profit would have increased by 14.6% in 2022 as compared 
to 2021.

The components of cost of goods sold include raw mate-
rials (principally concentrate, sweeteners, and packaging 
materials), depreciation costs attributable to our produc-
tion facilities, wages and other labor costs associated with 
labor force employed at our production facilities, and cer-
tain overhead costs. Concentrate prices are determined as 
a percentage of the retail price of our products in local cur-
rency, net of applicable taxes. Packaging materials, mainly 
PET resin and aluminum, and HFCS, used as a sweetener in 
some countries, are denominated in U.S. dollars.

Administrative and Selling Expenses. Our administrative 
and selling expenses increased by 13.6% to Ps. 68,981 
million in 2022 as compared to 2021. Our administrative 
and selling expenses as a percentage of total revenues de-
creased by 80 basis points to 30.4% in 2022 as compared 
to 2021, driven mainly by efficiencies in marketing and labor 
expenses, partially offset by higher fuel and maintenance 
expenses. In 2022, we continued investing across our terri-
tories to support marketplace execution, increase our cooler 
coverage, and bolster our returnable presentation base.

Other Expenses Net. We recorded other expenses net of 
Ps. 983 million in 2022 as compared to Ps. 807 million in 
2021. This increase was mainly a result of an increase in 
tax contingencies in Brazil. For more information, see Notes 
9 and 19 to our consolidated financial statements.

Comprehensive Financing Result. The term “compre-
hensive financing result” refers to the combined financial 
effects of net interest expenses, net financial foreign ex-
change gains or losses, net gains or losses on the monetary 
position of hyperinflationary countries where we operate, 
and market value gain (loss) on financial instruments. Net 
financial foreign exchange gains or losses represent the 
impact of changes in foreign exchange rates on financial as-
sets or liabilities denominated in currencies other than local 
currencies, and certain gains or losses resulting from de-
rivative financial instruments. A financial foreign exchange 
loss arises if a liability is denominated in a foreign currency 
that appreciates relative to the local currency between the 
date the liability is incurred and the date it is repaid, as the 
appreciation of the foreign currency results in an increase in 
the amount of local currency, which must be exchanged to 
repay the specified amount of the foreign currency liability.

Comprehensive financing result in 2022 recorded an ex-
pense of Ps. 4,549 million as compared to an expense of 
Ps. 4,219 million in 2021. This 7.8% increase was driv-
en mainly by a foreign exchange loss of Ps. 324 million as 
compared to a gain of Ps. 227 million recorded during the 
same period of 2021, as our cash exposure in U.S. dollars 
was negatively impacted by the appreciation of the Mexican 
peso. In addition, we recognized a loss in the market value 
of financial instruments of Ps. 672 million, as compared to 
a gain of Ps. 80 million during 2021. Moreover, our interest 
expense increased to Ps. 6,500 million, as compared to an 
expense of Ps. 6,192 million in 2021, driven mainly by in-
creases in interest rates, partially offset by the tender offer 
of senior notes completed during the third quarter of 2022. 

Finally, we recognized a lower gain in monetary position in 
inflationary subsidiaries, recording Ps. 536 million during 
2022, as compared to a gain of Ps. 734 million during the 
previous year. These effects were partially offset by higher 
interest income of Ps. 2,411 million during 2022, as com-
pared to a gain of Ps. 932 million recorded during 2021, as 
a result of an increase in interest rates.

Income Taxes. In 2022, our effective income tax rate de-
creased to 25.4%, as compared to our effective income tax 
rate of 28.9% in 2021, mainly as a result of favorable de-
ferred tax credits. For more information, see Note 24 to our 
consolidated financial statements.

Share in the Profit (Loss) of Equity Accounted Investees, 
Net of Taxes. In 2022, we recorded a gain of Ps. 368 million 
in the share in the profit of equity accounted investees, net 
of taxes, mainly due to the results of Jugos del Valle, our 
associate in Mexico, as compared to a gain of Ps. 88 million 
registered during the previous year.

Net Income (Equity holders of the parent). We report-
ed a net controlling interest income of Ps. 19,034 million 
in 2022, as compared to Ps. 15,708 million in 2021. This 
21.2% increase was driven mainly by operating income 
growth, coupled with a decline in our effective tax rate 
during the year.

RESULTS BY CONSOLIDATED REPORTING SEGMENT
MEXICO AND CENTRAL AMERICA

Total Revenues. Total revenues in our Mexico and Cen-
tral America consolidated reporting segment increased 
by 13.1% to Ps. 131,002 million in 2022 as compared to 
2021, mainly as a result of a volume increase in all of our 

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territories, coupled with favorable price-mix effects and 
revenue management initiatives.

Total sales volume in our Mexico and Central America con-
solidated reporting segment increased by 6.3% to 2,188.4 
million unit cases in 2022 as compared to 2021, as a result 
of a volume increase in all our territories.

•  Sales volume of our sparkling beverage portfolio in-

creased by 4.5% in 2022 as compared to 2021, driven 
mainly by a 8.3% increase in our flavored sparkling bev-
erage portfolio.

Sales volume in Central America increased by 11.8% to 
299.5 million unit cases in 2022, as compared to 267.8 
million unit cases in 2021, mainly as a result of solid execu-
tion and a solid performance in all our territories across the 
region.

•  Sales volume of our sparkling beverage portfolio in-

creased by 10.3% in 2022 as compared to 2021, driven 
by a 9.9% increase in colas and a 12.0% increase in our 
flavored sparkling beverage portfolio.

•  Sales volume of our still beverage portfolio increased by 

26.8% in 2022 as compared to 2021.

•  Sales volume of our still beverage portfolio increased by 

•  Sales volume of bottled water, excluding bulk water, in-

13.1% in 2022 as compared to 2021, due to double-digit 
increases in both Mexico and Central America.

creased by 10.1% in 2022 as compared to 2021.

•  Sales volume of our bulk water portfolio increased by 

•  Sales volume of bottled water, excluding bulk water, in-

39.8% in 2022 as compared to 2021.

creased by 24.9% in 2022 as compared to 2021, due to 
double-digit increases in both Mexico and Central America.

•  Sales volume of our bulk water portfolio increased by 

6.9% in 2022 as compared to 2021, due to a solid per-
formance in Mexico and a double-digit increase in Central 
America.

Sales volume in Mexico increased by 5.5% to 1,888.9 million 
unit cases in 2022, as compared to 1,790.0 million unit cases 
in 2021, mainly as a result of solid volume performance.

•  Sales volume of our sparkling beverage portfolio in-

creased 3.4% in 2022 as compared to 2021, driven by a 
2.5% increase in our colas portfolio and a 7.6% increase 
in our flavored sparkling beverage portfolio.

•  Sales volume of our still beverage portfolio increased by 

10.5% in 2022 as compared to 2021.

•  Sales volume of bottled water, excluding bulk water, in-

creased by 26.8% in 2022 as compared to 2021.

•  Sales volume of our bulk water portfolio increased by 

6.8% in 2022 as compared to 2021.

Gross Profit. Our gross profit in this consolidated reporting 
segment increased by 8.1% to Ps. 62,035 million in 2022 
as compared to 2021, and gross profit margin decreased 
210 basis points to 47.4% as compared to 2021. This gross 
margin contraction was driven mainly by an increase in raw 
material costs such as PET resin and sweeteners, coupled 
with higher concentrate costs in Mexico. These effects were 
partially offset by our revenue management initiatives, fa-
vorable price-mix effects, and our raw material hedging 
strategies.

Administrative and Selling Expenses. Administrative and 
selling expenses as a percentage of total revenues in this 
consolidated reporting segment decreased by 70 basis 
points to 31.2% in 2022 as compared to the same period 
in 2021. Administrative and selling expenses, in absolute 
terms, increased by 7.3% in 2022 as compared to 2021, 
driven mainly by an increase in variable operating expenses 
as a result of top-line growth.

SOUTH AMERICA

Total Revenues. Total revenues in our South America con-
solidated reporting segment increased by 21.2% to Ps. 
95,738 million in 2022 as compared to 2021, mainly as a 
result of volume growth, favorable price-mix effects, and 
our revenue management initiatives. These factors were 
partially offset by a decline in beer revenues related to the 
transition of our beer portfolio in Brazil, and unfavorable 
currency translation effects resulting from the depreciation 
of some of our operating currencies as compared to the 
Mexican peso. In addition, for 2021 this line included other 
operating revenue due to a favorable determination from 
the Brazilian tax authorities, which allowed a recognition 
of a deferred tax credit in Brazil for an amount of Ps. 254 
million. See Note 24.2.1 to our consolidated financial state-
ments. Total revenues for beer amounted to Ps. 5,599 mil-
lion in 2022. On a comparable basis, total revenues would 
have increased by 24.4% in 2022 as compared to 2021.

Total sales volume in our South America consolidated 
reporting segment increased by 11.9% to 1,566.8 million 
unit cases in 2022 as compared to 2021, mainly as a result 
of double-digit volume growth in Brazil, Colombia, and Ar-
gentina, coupled with volume growth in Uruguay. On a com-
parable basis, total sales volume would have increased by 
9.5% in 2022 as compared to 2021.

•  Sales volume of our sparkling beverage portfolio in-

creased by 8.8% in 2022 as compared to 2021, driven 
mainly by a 9.4% increase in our colas portfolio.  On a 
comparable basis, sales volume of our sparkling bever-
age portfolio would have increased by 7.2%.

•  Sales volume of our still beverage portfolio increased 
by 34.7% in 2022 as compared to 2021, due to a dou-
ble-digit increase in all of our territories from the division. 

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Sales volume in Colombia increased by 10.8% to 330.1 
million unit cases in 2022, as compared to 297.9 million 
unit cases in 2021.

•  Sales volume of our still beverage portfolio increased by 

94.2% in 2022 as compared to 2021.

•  Sales volume of bottled water increased by 18.0% in 

On a comparable basis, sales volume of our still beverage 
portfolio would have increased by 24.5%.

•  Sales volume of our bottled water category, excluding bulk 
water, increased by 33.2% in 2022 as compared to 2021, 
due to a double-digit increase in all of our territories from 
the division. On a comparable basis, sales volume of our 
water portfolio would have increased by 30.2%.

•  Sales volume of our bulk water portfolio decreased by 

4.4% in 2022 as compared to 2021, due to a decline in 
Colombia and Argentina, partially offset by a double-digit 
increase in Brazil. On a comparable basis, sales volume of 
our bulk water portfolio would have decreased by 11.4%.

Sales volume in Brazil increased by 12.5% to 1,016.2 mil-
lion unit cases in 2022, as compared to 903.3 million unit 
cases in 2021. On a comparable basis, total sales volume in 
Brazil would have increased by 8.8% in 2022 as compared 
to 2021.

•  Sales volume of our sparkling beverage portfolio in-

creased by 8.5% in 2022 as compared to 2021, driven 
mainly by a 7.1% growth in colas and 16.1% volume 
growth in our flavored sparkling beverage portfolio.

•  Sales volume of our still beverage portfolio increased by 

34.4% in 2022 as compared to 2021.

•  Sales volume of bottled water, excluding bulk water, in-

creased by 27.4% in 2022 as compared to 2021.

•  Sales volume of our bulk water portfolio decreased by 

16.9% in 2022 as compared to 2021.

Sales volume in Argentina increased by 11.9% to 173.9 
million unit cases in 2022, as compared to 155.4 million 
unit cases in 2021.

•  Sales volume of our sparkling beverage portfolio in-

•  Sales volume of our sparkling beverage portfolio in-

creased by 8.7% in 2022 as compared to 2021, as a re-
sult of an increase of 9.9% in our colas portfolio and an 
increase of 5.3% in our flavored sparkling beverage port-
folio. On a comparable basis, sales volume of our spar-
kling beverage portfolio would have increased by 6.2%.
•  Sales volume of our still beverage portfolio increased by 
39.2% in 2022 as compared to 2021. On a comparable 
basis, sales volume of our still beverage portfolio would 
have increased by 23.1%.

•  Sales volume of our bottled water, excluding bulk water, 
increased by 37.3% in 2022 as compared to 2021. On 
a comparable basis, sales volume of our water portfolio 
would have increased by 31.7%.

•  Sales volume of our bulk water portfolio increased by 

36.2% in 2022 as compared to 2021. On a comparable 
basis, sales volume of our bulk water portfolio would 
have increased by 10.8%.

creased by 11.4% in 2022 as compared to 2021, impact-
ed mainly by a 12.8% increase in colas and a 6.4% in-
crease in our flavored sparkling beverage portfolio.

•  Sales volume of our still beverage portfolio increased by 

11.1% in 2022 as compared to 2021.

•  Sales volume of bottled water, excluding bulk water, in-

creased by 35.8% in 2022 as compared to 2021.

•  Sales volume of our bulk water portfolio decreased by 

28.6% in 2022 as compared to 2021.

Sales volume in Uruguay increased by 7.5% to 46.6 mil-
lion unit cases in 2022, as compared to 43.4 million unit 
cases in 2021.

•  Sales volume of our sparkling beverage portfolio in-
creased by 4.2% in 2022 as compared to 2021.

2022 as compared to 2021.

Gross Profit. Gross profit in this consolidated reporting 
segment amounted to Ps. 38,265 million, an increase of 
22.5% in 2022 as compared to 2021, with a 50 basis point 
margin expansion to 40.0%. This increase in gross profit 
was driven mainly by a favorable price-mix effect, our raw 
material hedging strategies, and an increase in our top-line. 
These factors were partially offset by the depreciation of 
the average exchange rate of some of our operating curren-
cies in the consolidated reporting segment as applied to our 
U.S. dollar-denominated raw material costs. In addition, for 
2021 this line included the recognition of an extraordinary 
benefit of Ps. 1,083 million during the second quarter of 
2021, related to credits on concentrate purchased from the 
Manaus Free Trade Zone in Brazil.

Administrative and Selling Expenses. Administrative 
and selling expenses as a percentage of total revenues in 
this consolidated reporting segment increased by 70 ba-
sis points to 29.4% in 2022 as compared to 2021, driven 
mainly by an increase in variable operating expenses as a 
result of our top-line growth. Administrative and selling ex-
penses, in absolute terms, increased by 24.2% in 2022 as 
compared to 2021.

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CAPITAL & COMPANY ENGAGEMENT

Capital

Human 

Nature

Company Engagement

Capital

Company Engagement

Capital

Company Engagement

Our people are the lifeblood of our compa-
ny. As part of our people-centric culture, we 
aim to increase opportunities for our people 
to fulfill their individual career needs, foster a 
culture of wellbeing based on a holistic view 
of self-care and prevention, ensure our people 
enjoy more control over their life, along all of 
the different steps of their work experience, 
and enable our company’s diversity, equity, 
and inclusion.

Our business is committed to the responsible 
use of natural resources. We are committed 
to reducing the water we consume and se-
cure water availability for our operations (ef-
ficiency), returning the water we use to the 
source (replenishment), and improving access 
to water for our communities and ourselves 
(access). We also work to increase energy 
efficiency across our value chain, while inte-
grating clean and renewable energy to reduce 
carbon emissions. Furthermore, we are fo-
cused on accelerating the transition to a circu-
lar economy, strengthening our PET collection 
and use of recycled resin across our opera-
tions, while reducing packaging and opera-
tional waste.

Social & 
Relationship

Financial

The development of our social ambitions and 
strategy is founded on an understanding that 
our license to operate relies on developing 
mutually beneficial relationships between 
our company and our internal and external 
stakeholders. Internally, we are guided by 
an understanding that our people are the 
lifeblood of Coca-Cola FEMSA, and the best 
way to grow is to ensure that our talent can 
live fulfilling lives—balancing their purpose in 
and out of the workplace. Externally, we are 
focused on our relationships with local com-
munities and the value chain. Recognizing 
that our operations have an enormous impact 
on our society and communities close to our 
plants, our goal is to continue to add value to 
ensure sustainable growth for our company 
and community in tandem.

Our financial and operating discipline, strong 
capital structure and financial flexibility, trans-
formational digital initiatives, and adaptabili-
ty to changing market dynamics enable us to 
capture organic and inorganic growth oppor-
tunities in our industry, while creating sustain-
able value for our investors. 

Intellectual

We are accelerating the digital evolution of 
our business to become the world’s preferred, 
most sustainable commercial ecosystem. 
Through our digital and analytics hub, we 
not only empower our organization’s cultural 
transformation and strategic capability build-
ing, but also co-create prioritized digital and 
analytical solutions that accelerate the de-
ployment of our commercial platforms and 
solutions holistically through agile cells that 
maximize our competitiveness, proactive-
ly address industry challenges, capitalize on 
market opportunities, and foster intellectual 
development across our organization. 

Manufactured  Our highly experienced teams operate 56 

bottling plants and 249 distribution centers 
across nine countries, deliver approximately 
3.8 billion unit cases of beverages through a 
primary and secondary fleet to more than 2 
million points of sale, and serve a population 
of more than 270 million.

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COMPREHENSIVE

RISK MANAGEMENT

Our company is present in different countries and regions. Consequently, we 
are continually exposed to an environment that presents challenges and risks. 
Our ability to manage the risks that may arise in the global environment where 
we operate is vital for our business’ value creation.  Accordingly, our strategy 
includes a Comprehensive Risk Management Process through which we are 
able to identify, measure, register, assess, prevent, and/or mitigate risks.

Main Risk

Potential Impacts

Key Mitigation Actions

Main Risk

Potential Impacts

Key Mitigation Actions

· Termination of the bottler 

agreements.

· Actions contrary to 
the interests of our 
shareholders other than 
The Coca-Cola Company 
and FEMSA.

· Comply with the bottler agreements.
· Work together and promote effective 
interaction between our strategic 
shareholders in order to maximize value 
creation. 

· Variability in the demand 

· Transform into a total beverage company 

for our products.

aligned with consumers’ changing tastes and 
lifestyles.

· Build a winning multi-category portfolio of 

products and presentations. 

· Drive our low- and no-sugar portfolio ahead of 

consumer trends.

· Offer sustainable packaging options for our 

beverages.

· Damage to Coca-Cola’s 

· Maintain the reputation and intellectual 

and our trademark 
reputation.

property rights of Coca-Cola trademarks and 
our own trademarks.

· Effective brand protection. 
· Strictly comply with Responsible Marketing 

Policies. 

Strategic Shareholder 
Relationships
Our business depends on 
our relationship with The 
Coca-Cola Company and 
FEMSA, and changes in this 
relationship may adversely 
affect us.

Consumer Preferences
Changes in consumer 
preferences, purchase 
drivers, and consumption 
habits might generate 
variability in the demand 
for some of our products.
Environmental issues.

Coca-Cola Trademarks
Coca-Cola’s and our 
brand reputation or brand 
violations could adversely 
affect our business.

Competition
Competition could 
adversely affect our 
business, financial 
performance, and results 
of operations.

Cyber Incidents
Since our business is 
highly leveraged by 
information systems and 
digital services, it could be 
significantly affected in the 
event of a security breach 
or cyber incident that 
affects the confidentiality, 
availability, or integrity 
of information and 
information systems.

· Changes in consumer 

· Offer affordable prices, returnable packaging, 

preferences.

· Lower pricing by 
competitors. 

effective promotions, access to retail 
outlets and sufficient shelf space, enhanced 
customer service, and innovative products.

· Identify, stimulate, and satisfy consumer 

preferences.

· Business disruption.
· Theft or unauthorized 

exposure of sensitive or 
confidential information.

· Regulatory non-

compliance.

· Fraud.
· Economic loss.
· Reputational damage 

and/or impact on share 
value.

· A systemic approach to cyber security based 

on industry standards and the TCCC (The 
Coca-Cola Company) Business Resilience 
Framework.

· Oversight by the Board’s Audit Committee, 
the senior management, and a CISO (Chief 
Information Security Officer). 

· Cybersecurity-focused organizational 

structure.

· Risk management process supported by 

periodic independent assessments.

· Personnel awareness and training program 
regarding cybersecurity, social engineering, 
and phishing prevention.

· Continuous investment to strengthen 
the security of existing processes and 
technologies.

· Security by design approach to the new 

business digital initiatives.

· Continuous improvement of monitoring, 

incident response, and resilience capabilities.

 
 
 
 
 
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Main Risk

Potential Impacts

Key Mitigation Actions

Main Risk

Potential Impacts

Key Mitigation Actions

Economic, Political, and 
Social Conditions
Adverse economic 
conditions, political, 
and social events in 
the countries where we 
operate and elsewhere, 
and changes in 
governmental policies 
may adversely affect 
our business, financial 
condition, results of 
operations, and prospects.

· Affect and reduce 

consumer per capita 
income, which could 
result in decreased 
consumer purchasing 
power.

· Lower demand for our 
products, lower real 
pricing of our products 
or a shift to lower margin 
products. 

· Negatively affect our 

company and materially 
affect our financial 
condition, results 
of operations, and 
prospects.

· Through a risk management strategy, hedge 
our exposure to interest rates, exchange 
rates, and raw material costs.

· Annually or more frequently evaluate, when 

the circumstances require, the possible 
financial effects of these conditions and, to 
the extent possible, anticipate mitigation 
measures.

· Usage of foresight methodologies to map 
our upcoming sociopolitical risks through 
analyzing key economic and social data 
against upcoming political risks factors such 
as elections, constitutional reforms and 
increasing political repression.

· Develop scenarios and contingency plans 
for adverse sociopolitical conditions (e.g., 
social revolt after an election) that allow 
for business continuity considering, among 
others: alternative distribution routes, stock 
management to prioritize critical SKUs, 
securing financial assets, etc.

Regulations
Taxes and changes in 
regulations in the regions 
where we operate could 
adversely affect our 
business.

· Increase in operating and 

· Identify regulatory risks and proposals of 

compliance costs.

· Restrictions imposed on 

changes to regulations that directly affect our 
operation or financial condition.

our operations.
· The imposition of 

· Advocacy work to provide advice on 

legislators’ proposed regulatory changes.

new taxes, increases 
in existing taxes, 
or changes in the 
interpretation of tax laws 
and regulation by tax 
authorities may have a 
material adverse effect 
on our business, financial 
condition and results of 
operations.

Legal Proceedings
Unfavorable outcomes of 
legal proceedings could 
adversely impact our 
business.

Weather Conditions, 
Natural Disasters, and 
Public Health Crises
Adverse weather 
conditions, natural 
disasters, and public health 
crises may adversely affect 
our business, financial 
condition, results of 
operations, and prospects.

Acquisitions and Business 
Alliances
Inability to successfully 
integrate acquisitions or 
achieve expected synergies 
could adversely affect our 
operations.

· Investigations and 
proceedings on tax, 
consumer protection, 
environmental, and labor 
matters.

· Comply with applicable laws and regulations 

and comply with workplace rights policy. 

· Impact consumer 

patterns and beverage 
sales.

· Implement business continuity plans and 
safety protocols to protect employees and 
avoid significant disruptions to our business.

· Affect plants’ installed 

· Insure assets and operations against such 

capacity, road 
infrastructure, and points 
of sale.

· Negatively affect our 
business, financial 
condition, results 
of operations, and 
prospects.

· Difficulties and 

unforeseen liabilities 
or additional costs 
in restructuring and 
integrating operations.

adverse events.

· Integrate acquired or merged businesses’ 
operations in a timely and effective way, 
retaining key qualified and experienced 
professionals.

 
 
 
 
 
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Main Risk

Potential Impacts

Key Mitigation Actions

Main Risk

Potential Impacts

Key Mitigation Actions

Foreign Exchange
Depreciation of the local 
currencies of the countries 
where we operate relative 
to the U.S. dollar could 
adversely affect our 
financial condition and 
results.

Climate Change
Adverse weather 
conditions could adversely 
affect our business and 
results of operations.

Social Media
Negative or inaccurate 
information on social 
media could adversely 
affect our reputation.

· Financial loss.
· Increase cost of some 

raw materials.

· Adversely affect our 
results, financial 
condition, and cash flows 
in future periods.

· Closely monitor developments that may affect 

exchanges rates.

· Hedge our exposure to the U.S. dollar with 
respect to certain local currencies, our U.S. 
dollar-denominated debt obligations, and the 
purchase of certain U.S. dollar-denominated 
raw materials.

Water
Water shortages or failure 
to maintain our current 
water concessions could 
adversely affect our 
business.

· Negatively affect 

· Identify sources of our operations’ CO2 

consumer patterns and 
reduce sales.

emissions.

· Support and comply with climate change 

· Affect plants’ installed 

mitigation measures. 

capacity, road 
infrastructure, raw 
material supply, and 
points of sale.

· Damage to our brands 

or corporate reputation 
without affording us 
an opportunity for 
correction.

· Identify and reduce our environmental 
footprint through efficient use of water, 
energy, and materials.

· Effective brand protection.  
· Proactive external communication. 

Raw Materials
Increases in the price of 
raw materials we use to 
manufacture our products 
could adversely affect our 
production costs.

Insufficient availability 
of raw materials could 
limit the production of our 
beverages. 

· Water supply may be 

insufficient to meet our 
future production needs.

· Water supply may be 

adversely affected due to 
shortages or changes in 
governmental regulations 
or environmental 
changes.

· Water concessions 
or contracts may be 
terminated or not 
renewed.

· Shortage or insufficient 

availability of raw 
materials may adversely 
affect our capacity 
to ensure production 
continuity.

· Adjustments to our 
product portfolio 
according to availability.

· Efficient water usage.
· Execute water conservation and 

replenishment projects. 

· Maintain 100% legal compliance.
· Develop a water risk index, including four 

issues that need to be assessed: community 
and public perception risks, scarcity of water 
and other inputs, regulatory risks, and legal 
risks for each of our bottling plants.

· Update water risk assessment tool and work 

plans that contemplate aspects such as 
climate change, resilience to hydrological 
stress, media and social vulnerabilities, as 
well as regulations and production volumes 
for each of our bottling plants.

· Secure water concessions for our production 

facilities.

· Implement measures to mitigate the negative 
effect of product pricing on our margins such 
as hedging via derivative instruments.
· Proactively address risk of supply on our 

value chain.

· Strict compliance with our Supplier Guiding 

Principles.

· Strategically adjust our product portfolio to 
enable us to minimize the impact of certain 
operating disruptions.

For more information please visit our see 20F report.

 
 
 
 
 
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CORPORATE GOVERNANCE

BOARD OF DIRECTORS
DIRECTORS APPOINTED BY SERIES A SHAREHOLDERS
José Antonio Fernández
Chairman of the Board of FEMSA
Alternate: Javier Gerardo Astaburuaga Sanjines
30 Years as a Board Member

José Henrique Cutrale
Director of Sucocítrico Cutrale Ltda.
Alternate: Graziela Cutrale
Board member as of September 2022

Alfonso González Migoya*
Business Consultant
17 Years as a Board Member

Daniel Alberto Rodríguez Cofré
Chief Executive Officer of FEMSA
Alternate: Francisco Camacho Beltrán
1 Year as a Board Member

Federico Reyes García
Independent Consultant
Alternate: Eugenio Garza y Garza
30 Years as a Board Member

Ricardo Guajardo Touché*
Independent Consultant
30 Years as a Board Member

Enrique F. Senior Hernández*
Managing Director of Allen & Company, LLC
19 Years as a Board Member

Luis Rubio Freidberg*
Chairman of México Evalúa Centro de Análisis de 
Políticas Públicas, A.C.
6 Years as a Board Member

Francisco Zambrano Rodríguez*
Independent Consultant and Co-Chief Executive 
Officer of Desarrollo Inmobiliario y de Valores, S.A. 
de C.V., Corporativo Zeta DIVASA, S.A.P.I. de C.V. and 
IPFC Inmuebles, S.A.P.I. de C.V.
20 Years as a Board Member

DIRECTORS APPOINTED BY SERIES D SHAREHOLDERS
John Murphy
Executive Vice President and Chief Financial Officer 
of The Coca-Cola Company
Alternate: Stacy Lynn Apter
4 Years as a Board Member

José Octavio Reyes Lagunes
Retired
Alternate: T. Robin Rodgers Moore
7 Years as a Board Member

Nikos Koumettis
President of Europe Operating Unit of The Coca-Cola 
Company
1 Year as a Board Member

Mr. José Luis Cutrale, Board member, long-time advisor 
and friend of our company, unfortunately passed away 
on August, 2022. Mr. Cutrale contributed his talent 
and business skills to our Company since 2004. As of 
September 28, 2022, his son, Mr. José Henrique Cutrale 
replaced Mr. José Luis Cutrale as Board Member.

Jennifer K. Mann
Corporate Senior Vice President and President of 
North America for The Coca-Cola Company
Alternate: Marie D. Quintero-Johnson
Board Member as of March 2023

DIRECTORS APPOINTED BY SERIES L SHAREHOLDERS
Victor Alberto Tiburcio Celorio*
Independent Consultant
4 Years as a Board Member

Luis Alfonso Nicolau Gutiérrez*
Partner at Ritch, Mueller, Heather y Nicolau, S.C.
Alternate: Jaime A. El Koury*
5 Years as a Board Member

Amy Eschliman*
Managing Director of Retail at Google Cloud
Board Member as of March 2023

SECRETARY OF BOARD (NON-MEMBER)
Alejandro Gil Ortiz
Secretary of the Board
Alternate: Carlos Luis Díaz Sáenz
1 Year as a Secretary

* Independent Director

EXECUTIVE OFFICERS

Ian Craig
Chief Executive Officer

Gerardo Cruz Celaya
Chief Financial Officer

Karina Awad Pérez
Human Resources Officer

Nicolás Bertelloni
Chief Growth Officer

Rafael Ramos Casas
Supply Chain and Engineering Officer

Gabriel Coindreau Montemayor
Strategic Planning Officer

Ignacio Echevarría Mendiguren
Digital and Technology Officer

Fabricio Ponce García
Chief Operating Officer—Mexico

Eduardo Pereyra Méndez
Chief Operating Officer—Brazil

Aitor Ocejo Zubizarreta
Chief Operating Officer—Latin America

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BOARD COMMITTEES
PLANNING AND FINANCE COMMITTEE
The Planning and Finance Committee works with management to set 
our annual and long-term strategic and financial plans and monitors 
adherence to these plans. It is responsible for setting our optimal 
capital structure and recommends the appropriate level of borrowing, as 
well as the issuance of securities. Financial risk management is another 
responsibility of the Planning and Finance Committee. 

Ricardo Guajardo Touché is the chairman of the Planning and Finance 
Committee. The other members include: Federico Reyes García, John 
Murphy, Amy Eschliman, Enrique F. Senior Hernández and Eugenio 
Garza y Garza. The secretary non-member of the Planning and Finance 
Committee is Gerardo Cruz Celaya, our Chief Financial Officer.

CORPORATE PRACTICES COMMITTEE
The Corporate Practices Committee, which consists exclusively of 
independent directors, is responsible for preventing or reducing the risk 
of performing operations that could damage the value of our company 
or that benefit a particular group of shareholders. The committee may 
call a shareholders meeting and include matters on the agenda for that 
meeting that it deems appropriate, approve policies on related party 
transactions, approve the compensation plan of the Chief Executive 
Officer and relevant officers, and support our Board of Directors in the 
elaboration of related reports. 

The chairman of the Corporate Practices Committee is Luis Rubio 
Freidberg. Pursuant to the Mexican Securities Market Law, the chairman 
of the Corporate Practices Committee is elected at our shareholders 
meeting. The other members include: Jaime A. El Koury and Luis A. 
Nicolau Gutiérrez, and two permanent non-member guests, Daniel 
Alberto Rodríguez Cofré and José Octavio Reyes Lagunes. The secretary 
non-member of the Corporate Practices Committee is Karina Paola 
Awad Pérez, our Human Resources Officer.

AUDIT COMMITTEE
The Audit Committee is responsible for reviewing the accuracy and 
integrity of quarterly and annual financial statements in accordance 
with accounting, internal control, and auditing requirements. The Audit 
Committee is directly responsible for the appointment, compensation, 
retention and oversight of the independent auditor, who reports directly 
to the Audit Committee (such appointment and compensation being 
subject to the approval of our Board of Directors); the internal auditing 
function also reports to the Audit Committee. The Audit Committee 
has implemented procedures for receiving, retaining and addressing 
complaints regarding accounting, internal control and auditing matters, 
including the submission of confidential, anonymous complaints from 
employees regarding questionable accounting or auditing matters. To 
carry out its duties, the Audit Committee may hire independent counsel 
and other advisors. As necessary, we compensate the independent 
auditor and any outside advisor hired by the Audit Committee and 
provide funding for ordinary administrative expenses incurred by the 
Audit Committee in the course of its duties. 

Victor Alberto Tiburcio Celorio is the chairman of the Audit Committee 
and the “audit committee financial expert.” Pursuant to the Mexican 
Securities Market Law, the chairman of the Audit Committee is elected 
at our shareholders meeting. The other members are: Alfonso González 
Migoya and Francisco Zambrano Rodríguez. Each member of the Audit 
Committee is an independent director, as required by the Mexican 
Securities Market Law and applicable New York Stock Exchange listing 
standards. The secretary non-member of the Audit Committee is 
Gerardo Estrada Attolini, FEMSA’s Administration and Corporate Control 
Department Officer.

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INTEGRAL ETHICAL SYSTEM 

Through our ethical culture, we manage under 
schemes that must be adopted as a way of life and 
that inspire the actions of all those who are part of 
the organization through the establishment of an 
integral ethical system.

Our ethics management is based on:
•  Prevent illicit behaviors that may affect our hu-

man capital and our heritage

•  Detect improper acts through open communica-

tion channels

•  Respond and provide feedback to our organiza-

tion to build trust

Our system is comprised of three fundamental el-
ements: the →Code of Ethics, the Ethics Commit-
tee, and the whistle-blowing system known as KOF 
Ethics Line.

Code of Ethics
The foundation of our organizational culture, the 
Code of Ethics communicates our values, con-
templates our main behaviors, promotes good be-
havior inside and outside of our organization, and 
guides our correct decision-making based on ethi-
cal principles. Our recently updated Code includes 
important topics such as Human Rights, Inclusion 
and Diversity, Discrimination, Violence and Harass-
ment, Conflicts of Interest, Misuse of Information, 
and Anti-corruption.

Specifically, regarding the subject of gifts, courtesies 
and entertainment, our Code of Ethics specifies:
•  We do not receive, give, pay, offer, promise, or 

authorize on behalf of Coca-Cola FEMSA or on a 
personal basis, in a direct or indirect way, mon-
ey, gifts, advantageous conditions, salaries, trav-
el, commissions or anything else of value to ob-
tain any undue advantage or benefit of any kind.
•  We do not give or offer gifts to government officials.
•  We only accept, give, or offer gifts of a promo-

tional nature, occasional and of symbolic value.
•  We only provide hospitalities in accordance with 
our Corporate Policy and the applicable legal 
provisions.

•  When a client or a supplier offers an invitation, 

which implies a trip outside the city or to attend 
a sporting event or any other entertainment, we 
shall comply with this Code of Ethics and other 
Internal Guidelines and must obtain prior neces-
sary approval to attend such invitation.

Ethics Committee
The Ethics Committee is the oversight and control 
body that guarantees compliance with the Code of 
Ethics and attends to the company’s most relevant 
ethical situations. In each of our territories, there is 
an Ethics Committee, and each Committee reports 
to the Corporate Ethics Committee.

Unsubstantiated
31%

In review 
45%

Complaints 
by Status

Substantiated 
24%

Operational 
12%

Financial 
Information 
2%

Complaints 
by Topics

Human Resources
86%

KOF Ethics Line Whistle-blowing 
System
Complaints about noncompliance with 
the Code of Ethics are received through 
→KOF Ethics Line, which is managed by a 
third party. Employees, customers, suppli-
ers, third parties or anyone who has a rela-
tionship with Coca-Cola FEMSA can use the 
system anonymously.

A group of investigators analyzes the com-
plaints impartially and confidentially and, if 
a violation of the Code is found, corrective 
measures are applied.

In 2022, we received 1,371 complaints; some 
of which were related to work environment and 
leadership, operational and financial information.

To strengthen our culture, our workers sign a 
Letter of Compliance to our Code of Ethics. Its 
purpose is to ensure that our employees are 
aware of the Code of Ethics, understand the main 
acts or omissions that may be incurred and can 
put our organization at risk, and report any viola-
tion of the Code that they know.

For further information and access to the full doc-
ument of our Code of Ethics please access one of 
the following links:

→Spanish
→English
→Portuguese

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EMPLOYEE TURNOVER 

As mentioned in the Culture chapter, retaining top-tier 
talent is a priority for KOF, which is why we have worked 
on offering our employees a flexible benefits program, an 
optimal and inclusive work environment, and competitive 
remuneration. To keep track on the effectiveness of our 
initiatives and in our effort to consistently optimize them, 
we track our employee turnover rate, which can help 
spot any areas of improvement and make sure that our 
employees desire to remain with the company. 

%
2
.
0
2

%
1
.
9
1

%
7
.
2
1

%
0
.
2
1

%
2
.
9

%
7
.
9

WOMEN

MEN
■ Involuntary   ■ Voluntary

TOTAL

Y
R
A
T
N
U
L
O
V
N

I

&

R
E
V
O
N
R
U
T

Y
R
A
T
N
U
L
O
V

E
E
Y
O
L
P
M
E

Turnover by 
Country
Argentina
Brazil
Colombia
Costa Rica
Guatemala
Mexico
Nicaragua
Panama
Uruguay
Total KOF

Involuntary 
Turnover by 
age group
Argentina
Brazil
Colombia 
Costa Rica
Guatemala
Mexico
Nicaragua
Panama
Uruguay
Total

Involuntary 

Voluntary 

8.23%
13.71%
5.69%
6.39%
116.73%
17.70%
2.54%
5.16%
11.66%
19.10%

5.33%
6.38%
8.37%
11.49%
3.39%
12.09%
9.24%
1.19%
9.61%
9.65%

Turnover 
Women 
Argentina
Brazil
Colombia
Costa Rica
Guatemala
Mexico
Nicaragua
Panama
Uruguay
Total KOF

Involuntary 

Voluntary 

7.33%
12.48%
6.79%
6.39%
15.56%
13.04%
3.99%
4.35%
18.38%
12.00%

17.09%
9.85%
11.60%
11.80%
9.43%
14.74%
12.97%
4.35%
19.04%
12.72%

Turonver 
Men
Argentina
Brazil
Colombia
Costa Rica
Guatemala
Mexico
Nicaragua
Panama
Uruguay
Total KOF

8.36%
13.95%
5.28%
6.39%
124.48%
18.30%
2.32%
5.25%
9.53%
20.20%

Involuntary 

Voluntary 

30 or less 

30-50

50+

18.40%
15.40%
7.61%
9.09%
268.82%
25.44%
5.28%
9.66%
27.70%
28.67%

5.81%
13.26%
5.51%
5.52%
69.01%
11.61%
2.37%
3.65%
10.84%
13.67%

3.74%
9.57%
2.87%
4.32%
25.67%
10.17%
0.00%
5.58%
1.18%
9.35%

Voluntary 
Turnover by 
age group
Argentina
Brazil
Colombia 
Costa Rica
Guatemala
Mexico
Nicaragua
Panama
Uruguay
Total

30 or less 

30-50

15.14%
9.13%
15.32%
18.48%
4.36%
20.09%
12.82%
2.32%
26.44%
16.76%

3.23%
5.45%
7.12%
10.01%
2.84%
6.08%
9.47%
1.10%
8.08%
5.75%

3.69%
5.69%
7.20%
11.43%
2.92%
11.75%
8.66%
0.87%
6.63%
9.17%

50+

0.23%
1.44%
0.00%
0.86%
3.80%
1.41%
3.73%
0.00%
2.36%
1.37%

 
 
 
 
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INDEPENDENT 
LIMITED 
VERIFICATION 
REPORT: 
PERFORMANCE 
METRICS

Av. Ejército Nacional 843-B 
Antara Polanco 
11520 Mexico, D.F. 

  Tel: +55 5283 1300 
Fax: +55 5283 1392 
ey.com/mx 

Independent Limited Assurance Report  

To the Board of Directors of Coca Cola FEMSA, S.A.B. de C.V.: 

Scope of our Work 

We  have  been  engaged  by  Coca  Cola  FEMSA,  S.A.B.  de  C.V.  (“KOF”  or  the  “Company”  to  perform  a  ‘limited  assurance 
engagement,’ as defined by International Standards on Assurance Engagements, here after referred to as the engagement, 
to report on KOF’s selected performance indicators included (“Subject Matter”) and presented in the Annual Integrated Report 
(the “Report”) and mentioned in the annex A; corresponding to the period from January 1st to December 31st 2022.  

Other  than  as  described  in  the  preceding  paragraph,  which  sets  out  the  scope  of  our  engagement,  we  did  not  perform 
assurance procedures on the remaining information included in the Report, and accordingly, we do not express a conclusion 
on this information. 

Criteria applied by Coca Cola FEMSA, S.A.B. de C.V. 

In preparing the selected performance indicators, Coca Cola FEMSA, S.A.B. de C.V. applied their internal developed criteria, 
as well as those based on what is set forth in the GRI Standards (Criteria).   

system  of  quality  control  including  documented  policies  and  procedures  regarding  compliance  with  ethical  requirements, 
professional standards and applicable legal and regulatory requirements. 

Description of procedures performed  

Procedures performed in a limited assurance engagement vary in nature and timing from and are less in extent than for a 
reasonable  assurance  engagement.  Consequently,  the  level  of  assurance  obtained  in  a  limited  assurance  engagement  is 
substantially  lower  than  the  assurance  that  would  have  been  obtained  had  a  reasonable  assurance  engagement  been 
performed. Our procedures were designed to obtain a limited level of assurance on which to base our conclusion and do not 
provide all the evidence that would be required to provide a reasonable level of assurance. 

Although we considered the effectiveness of management’s internal controls when determining the nature and extent of our 
procedures, our assurance engagement was not designed to provide assurance on internal controls. Our procedures did not 
include testing controls or performing procedures relating to checking aggregation or calculation of data within IT systems. 

A  limited  assurance  engagement  consists  of  making  enquiries,  primarily  of  persons  responsible  for  preparing  the  selected 
performance indicators and related information and applying analytical and other appropriate procedures.  

Our procedures included: 

•

•

•

Interviews with the responsible persons to obtain an understanding of the data management systems and processes used 
to generate, disaggregate, and report information related to each Criteria.  
Analytical procedures such as validations of ratios and proportions or expected results and trends considering the correct 
application of calculations and formulas in the documentation submitted for the Criterion in question. 
Inquiries to responsible persons regarding each of the Criteria to explain deviations from expected results and trends and 
to be able to correct or document them. 

Coca Cola FEMSA, S.A.B. de C.V. ’s responsibilities 

Conclusion 

Coca  Cola  FEMSA,  S.A.B.  de  C.  V’s  management  is  responsible  for  selecting  the  Criteria,  and  for  presenting  the  selected 
performance indicators in accordance with that Criteria, in all material respects. This responsibility includes establishing and 
maintaining internal controls, maintaining adequate records and making estimates that are relevant to the preparation of the 
Subject Matter, such that it is free from material misstatement, whether due to fraud or error.  

EY’s responsibilities 

Our responsibility is to express a conclusion on the presentation of the indicator included in Annex A based on the evidence 
we have obtained. 

We conducted our engagement in accordance with the International Standard for Assurance Engagements Other Than Audits 
or Reviews of Historical Financial Information (‘ISAE 3000’), and the terms of reference for this engagement as agreed with 
Coca Cola FEMSA, S.A.B. de C.V on February 16, 2023. Those standards require that we plan and perform our engagement 
to obtain limited assurance about whether, in all material respects, the Subject Matter is presented in accordance with the 
Criteria, and to issue a report. The nature, timing, and extent of the procedures selected depend on our judgment, including 
an assessment of the risk of material misstatement, whether due to fraud or error.  

We believe that the evidence obtained is sufficient and appropriate to provide a basis for our limited assurance conclusions. 

Our Independence and Quality Control 

We have maintained our independence and confirm that we have met the requirements of the Code of Ethics for Professional 
Accountants  issued  by  the  International  Ethics  Standards  Board  for  Accountants  and  have the  required  competencies  and 
experience to conduct this assurance engagement. 

 EY also applies International Standard on Quality Control 1, Quality Control for Firms that Perform Audits and Reviews of 
Financial Statements, and Other Assurance and Related Services Engagements, and accordingly maintains a comprehensive 

Member Practice of Ernst & Young Global Limited 

Based on our procedures and the evidence obtained, we are not aware of any material modifications that should be made to 
the selected performance indicators as of December 31, 2022; for it to be based on the Criteria.  

Other Information  

The notification to the Global Reporting Initiative (GRI) about the publication of the Report, following the guidelines of the GRI 
standard 1: Foundation, Reporting with reference to the GRI Standards, Notify GRI (the organization shall notify GRI of the 
use  of  the GRI  Standards  and  the  statement  of use  by  sending  an  email  to  reportregistration@globalreporting.org),  is  the 
responsibility of the Company and we have been informed that it will be done within 5 business days following the issuance of 
this conclusion. 

Mancera, S.C. 
A Member Practice of Ernst & Young Global Limited 

C.P.C. Luis F. Ortega Sinencio
March 27, 2023
Mexico City, Mexico

Member Practice of Ernst & Young Global Limited

 
 
 
 
 
 
 
 
 
 
 
 
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A PPENDICES

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INDEPENDENT 
LIMITED 
VERIFICATION 
REPORT: 
PERFORMANCE 
METRICS

Performance indicators 

Annex A Verified GRI contents and Coca Cola FEMSA’s own indicators 

GRI 

Name of the disclosure or performance indicator 

Scope of the information 

102-7 
(2021) 

301-2 

306-4 
(2020) 

306-5 
(2020) 

Total number of employees 

All countries of operation 

Use of recycled PET resin 

All countries of operation 

Waste not destined for disposal 

All countries of operation 

Waste for disposal 

All countries of operation 

Reported  
information 
 97,213  
14.3 
85.7 
31.8 
45.1 
5.9 

26.62 

98.5 

1.5 

Unit 

Total number of employees 
% female gender 
% male gender 
% Age range under 30 
% Age range 30 - 50 
% Age range over 50 years old (%) 

% Recycled vs. virgin resin  

% Recycled waste  

% Waste for disposal 

1,933,774,046.99  

MJ Thermal energy consumption 

302-1 

Energy consumption in the organization 

All countries of operation 

1,480,272,064.84  

MJ Renewable energy consumption 

302-3 

303-3 
(2018) 

303-4 
(2018) 

303-5 
(2018) 

IP 

305-1 

Energy intensity 

All countries of operation 

Water withdrawal 

All countries of operation 

Water discharge 

All countries of operation 

Water consumption 

All countries of operation 

Water consumption efficiency* 

All countries of operation 

751,374,020.64  

MJ Energy consumption from other sources 

5.97 

30,241 

8,564 

30,241 

1.46 

Liters of beverage produced/MJ 

Mega Liters 

Mega Liters 

Mega Liters 

Ratio, liters of water consumed per liter of 
beverage produced 

Direct GHG emissions (Scope 1)  

All countries of operation 

554,500.71  

tons of CO2e 

305-2 

Indirect GHG emissions from energy generation (Scope 2)  

All countries of operation 

52,105.72  

tons of CO2e 

305-3 

Other indirect emissions (Scope 3) 

All countries of operation 

3,182,146.35  

tons of CO2e 

GRI 

Name of the disclosure or performance indicator 

Scope of the information 

403-9 

403-10 

Total incident rate (TIR) 

All countries of operation 1 

Lost time incident rate (LTIR) 

All countries of operation 2 

Reported  
information 

 0.90  

 0.61  

Unit 

Cases per 200000/ Worked hours 

Cases per 200000/ Worked hours 

1 Does not include Venezuela 
2 Does not include Venezuela 
* This indicator was developed by Coca Cola FEMSA and is defines as the liters of water it was necessary to consume to produce one liter of beverage. 

 
 
       
 
           
 
                 
 
                    
 
              
 
 
 
 
 
 
 
 
 
 
 
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INDEPENDENT 
REASONABLE 
VERIFICATION 
REPORT: 
GREEN BOND

Av. Ejército Nacional 843-B 
Antara Polanco 
11520 Mexico, D.F. 

  Tel: +55 5283 1300 
Fax: +55 5283 1392 
ey.com/mx 

Independent Reasonable Assurance Report  

To the Board of Directors of Coca Cola FEMSA, S.A.B. de C.V.: 

Scope of our Work 

We have been engaged by Coca Cola FEMSA, S.A.B. de C.V.  (“KOF” or the “Company”) to perform a reasonable assurance 
engagement,’  as  defined  by  the  International  Standards  on  Assurance  Engagements,  hereafter  referred  to  as  “the 
Engagement”, to report on KOF’s net proceeds allocation and use for the eligible projects based on the established criteria in  
KOF’s Green Bond Framework (“Subject Matter”) included and presented in the Annual Integrated Report (the “Report”) and 
mentioned on Annex A; for the period from January 1st to December 31st, 2022. 

Other  than  as  described  in  the  preceding  paragraph,  which  sets  out  the  scope  of  our  Engagement,  we  did  not  perform 
assurance procedures on the remaining information included in the Report, and accordingly, we do not express an opinion on 
this information. 

Criteria applied by Coca Cola FEMSA, S.A.B. de C.V. 

In preparing the net proceeds allocation and use for the eligible projects based on the established criteria in KOF’s Green Bond 
Framework,  Coca  Cola  FEMSA,  S.A.B.  de  C.V.  applied  the  criteria  set  forth  in  the  Green  Bond  Principles  published  by  the 
“International  Capital  Market  Association”  (Criteria).  Such  Criteria  were  specifically  designed  for  the  construction  and 
reporting of Subject Matter as a result; the Subject Matter information may not be suitable for another purpose. 

Coca Cola FEMSA, S.A.B. de C.V.’s responsibilities 

Coca Cola FEMSA, S.A.B. de C.V’s management is responsible for selecting the Criteria, and for presenting the Subject Matter 
in  accordance  with that  Criteria,  in  all  material  respects.  This  responsibility  includes  establishing  and  maintaining  internal 
controls, maintaining adequate records, and making estimates that are relevant to the preparation of the Subject Matter, such 
that it is free from material misstatement, whether due to fraud or error.  

EY’s responsibilities 

Our  responsibility  is  to  express  an  opinion  on  the  presentation  of  the  Subject  Matter,  included  in  Annex A,  based  on  the 
evidence we have obtained.  

We conducted our Engagement in accordance with the International Standard for Assurance Engagements Other Than Audits 
or Reviews of Historical Financial Information (‘ISAE 3000’), and the terms of reference for this Engagement as agreed with 
Coca Cola FEMSA, S.A.B. de C.V on February 16, 2023. Our responsibility according to the previously mentioned Standards 
require that we plan and perform our Engagement to obtain reasonable assurance about whether, in all material respects, the 
Subject  Matter  is  presented  in  accordance  with  the  Criteria,  and  to  issue  a  report.  The  nature,  timing,  and  extent  of  the 
procedures selected depend on our judgment, including an assessment of the risk of material misstatement, whether due to 
fraud or error.  

We believe that the evidence we have obtained is sufficient and appropriate to provide a reasonable basis for our opinion. 

Our Independence and Quality Control 

Member Practice of Ernst & Young Global Limited 

We have maintained our independence and confirm that we have met the requirements of the Code of Ethics for Professional 
Accountants  (including  the  International  Independence  Standards)  issued  by  the  International  Ethics  Standards  Board  for 
Accountants (“IESBA”) and have the required competencies and experience to conduct this assurance engagement. 

EY also applies International Standard  on Quality Control 1, Quality  Control for Firms that Perform Audits and Reviews of 
Financial Statements, and Other Assurance and Related Services Engagements, and accordingly maintains a comprehensive 
system  of  quality  control  including  documented  policies  and  procedures  regarding  compliance  with  ethical  requirements, 
professional standards and applicable legal and regulatory requirements. 

Description of procedures performed 

The procedures performed focused on the following:  

•  Conducted  interviews  with  relevant  personnel  to  understand  the  business  and  reporting  process,  including  the 

sustainability strategy principles, and management 

•  Conducted  interviews  with  key  personnel  to  understand  the  reporting  period,  including  the  process  for  collecting, 

collating, and reporting the information in accordance with the Green Bond Principles  

•  Checked that the calculation criteria have been correctly applied in accordance with the methodologies outlined in the 

Criteria  

•  Undertook analytical review procedures to support the reasonableness of the data 
• 

Tested, on a sample basis, underlying source information to check the accuracy of the data 

Opinion 

In our opinion, the net proceeds allocation and use for the eligible projects based on the established criteria in KOF’s Green 
Bond Framework included in the Annual Integrated Report of the Company for the period from January 1st to December 31st, 
2022, is presented, in all material respects, in accordance with the Green Bond Principles criteria issued by the “International 
Capital Market Association” (Criteria).  

Mancera, S.C. 

A Member Practice of Ernst & Young Global Limited 

C.P.C Luis F. Ortega Sinencio 
March 27th , 2023 
Mexico City, Mexico 

Member Practice of Ernst & Young Global Limited 

 
 
 
 
 
 
 
 
 
 
 
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Annex A Green Bond Proceeds Allocation by category- for the period of January 1st to December 31st, 
2022  
The following data was assured by EY in strict accordance with our established procedures. This information is presented by 
the company in its Annual Integrated Report.  

Category 

Figure 

Unit 

Total investment 

314.74 

Millions USD 

Circular Economy 

160.83 

Millions USD 

Climate Change 

146.84 

Millions USD 

Water Stewardship 

7.07 

Millions USD 

INDEPENDENT 
REASONABLE 
VERIFICATION 
REPORT: 
GREEN BOND

Member Practice of Ernst & Young Global Limited 

 
 
 
 
 
 
 
 
 
 
 
 
Investor Relations

Jorge Collazo
Lorena Martin
Marene Aranzabal
José Enrique Solís
kofmxinves@kof.com.mx 

Sustainability

Luis Darío Ochoa
Rosaura Castañeda
Fernanda Turcott
Daniel Insulza
Yunuen Velázquez
sostenibilidad@kof.com.mx 

Corporate Communication

Aurea Patiño
Diana Pino
Aldana Solano

Legal Counsel of the Company

Carlos L. Díaz Sáenz
Mario Pani Nº 100 
Col. Santa Fe Cuajimalpa 05348, Ciudad de Mexico, Mexico. 
Phone: (52 55) 1519 5000 

COCA-COLA FEMSA, S.A.B. DE C.V.

Mario Pani N° 100
Col. Santa Fe Cuajimalpa 05348, Ciudad de Mexico, 
Mexico (52 55) 1519 5000

Independent Accountants

Mancera, S.C.
A member firm of Ernst & Young Global Antara 
Polanco Av. Ejército Nacional Torre Paseo 843-B Piso 4 
Colonia Granada 11520 Ciudad de Mexico, 
Mexico Phone: (5255) 5283 1400

Stock Exchange Information

Coca-Cola FEMSA’s common stock is traded on the Bolsa 
Mexicana de Valores (the Mexican Stock Exchange) under 
the symbol KOFUBL and on the New York Stock Exchange, 
Inc. (NYSE) under the symbol KOF.

Transfer Agent and Registrar

Bank of New York
Bank of New York 101 Barclay Street 22W New York, 
New York 10286, U.S.A

SHAREHOLDER 
& ANALYST 
INFORMATION

KOF NEW YORK STOCK EXCHANGE Quarterly Stock Information
U.S. Dollars per ADS
Quarter ended
Dec-30
Sep-30
Jun-30
Mar-31

$ High
68.91
59.15
56.23
55.15

$ Low
67.49
57.65
54.64
53.40

U.S. Dollars per ADS
Quarter ended
Dec-31
Sep-30
Jun-28
Mar-29

$ High
56.52
58.94
52.93
48.97

$ Low
47.53
51.99
46.56
42.21

2022
$ Close
67.88
58.39
55.28
54.95

2021
$ Close
54.38
56.27
52.93
46.20

KOFUBL MEXICAN STOCK EXCHANGE Quarterly Stock Information
Mexican Pesos
Quarter ended
Dec-30
Sep-30
Jun-30
Mar-31

$ High
133.22
118.81
113.16
109.80

$ Low
131.05
116.02
110.56
106.28

Mexican Pesos
Quarter ended
Dec-31
Sep-30
Jun-28
Mar-29

$ High
114.98
117.34
105.71
100.95

$ Low
101.17
104.14
93.88
87.79

2022
$ Close
131.84
117.67
111.34
109.53

2021
$ Close
111.54
116.32
105.47
94.41

ABOUT OUR 

INTEGRATED REPORT

Stock listing information: Mexican Stock Exchange, Ticker: KOFUBL | NYSE (ADS), Ticker: KOF | Ratio of KOFUBL to KOF = 10:1 
Coca-Cola FEMSA files reports, including annual reports and other information with the U.S. Securities and Exchange Commis-
sion, or the “SEC,” and the Mexican Stock Exchange (Bolsa Mexicana de Valores, or the “BMV”) pursuant to the rules and reg-
ulations of the SEC (that apply to foreign private issuers) and of the BMV. Filings we make electronically with the SEC and the 
BMV are available to the public on the Internet at the SEC’s website at www.sec.gov, the BMV’s website at www.bmv.com.mx, 
and our website at www.coca-colafemsa.com. Coca-Cola FEMSA, S.A.B. de C.V. is the largest Coca-Cola franchise bottler in the 
world by sales volume. The company produces and distributes trademark beverages of The Coca Cola Company, offering a wide 
portfolio of 134 brands to a population of more than 270 million. With over 97 thousand employees, the company markets and 
sells approximately 3.8 billion unit cases through more than 2 million points of sale a year. Operating 56 manufacturing plants 
and 249 distribution centers, Coca-Cola FEMSA is committed to generating economic, social, and environmental value for all of 
its stakeholders across the value chain. The company is a member of the Dow Jones Sustainability Emerging Markets Index, Dow 
Jones Sustainability MILA Pacific Alliance Index, FTSE4Good Emerging Index, and the S&P/BMV Total Mexico ESG Index, among 
others. Its operations encompass franchise territories in Mexico, Brazil, Guatemala, Colombia, and Argentina, and, nationwide, 
in Costa Rica, Nicaragua, Panama, Uruguay, and in Venezuela through its investment in KOF Venezuela. For further information, 
please visit www.coca-colafemsa.com

From our headquarters in Mexico City, we present the 2022 edition of our Integrated Report. This report 
was developed following the guidelines of the International Integrated Reporting Council (IIRC) and in 
accordance with the GRI (Global Reporting Initiative) Standards, as well as material indicators of the 
SASB (Sustainability Accounting Standards Board) for the Non-Alcoholic Beverage Industry. Furthermore, 
this report elaborates on our annual Communication on Progress (COP) to the United Nations Global 
Compact, included by FEMSA in its 2022 report.

The information contained in this report corresponds to the period from January 1 to December 31, 2022. 
It includes data from the countries where Coca-Cola FEMSA, S.A.B. de C.V. has operations or a majority 
share. Its operations encompass franchise territories in Mexico, Brazil, Guatemala, Colombia, and 
Argentina, and, nationwide, in Costa Rica, Nicaragua, Panama, and Uruguay.

The company is a member of the Dow Jones Sustainability Emerging Markets Index, Dow Jones 
Sustainability MILA Pacific Alliance Index, FTSE4Good Emerging Index, and the S&P/BMV Total Mexico 
ESG Index, among others.

CHIEF FINANCIAL OFFICER 
GERARDO CRUZ CELAYA

1. For comparability purposes, the non-financial quantitative data for 2022, 2021, 2020, 2019, and 2018 is represented without 

Venezuela, since as of December 31, 2017, Venezuela is a deconsolidated operation reported as an investment in shares. Moreover, the 
2017 information is represented without the Philippines.

2. References herein to “Mexican pesos” or “Ps.” are to the lawful currency of the United Mexican States, or Mexico