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

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FY2023 Annual Report · Coca Cola Femsa S.A.B. de C.V.
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COCA-COLA FEMSA
2023 INTEGRATED REPORT

FUTURE-READY

D R I V I N G   G R O W T H

At Coca-Cola FEMSA, we are building a future-ready 
organization focused on implementing a long-term 
sustainable growth model, with a refreshed vision 
of being our customers’ and partners’ preferred 
commercial platform and ally for growth, fostering a 
sustainable future. 

Our strategy is grounded in six strategic priorities that 
underscore our growth ambitions, rights-to-win in 
the B2B space, digital capabilities, customer-centric 
culture, and industry-leading sustainable business 
developments.

Fueled by our progress across these priorities, we are 
not only escalating our transformation with technology, 
enhanced capacity, and digital capabilities across our 
value chain—but also driving growth.  

CONTENTS

OVERVIEW

STRATEGIC 
PRIORITIES

SUSTAINABILITY

ETHICS AND 
GOVERNANCE

APPENDICES

Coca-Cola FEMSA at a Glance 
Letter to Our Stakeholders 
Financial Highlights 
Our Future-Ready Strategy 
Our Strategic Priorities 
Achievements in Our 
Strategic Priorities 
Our Sustainability Goals 
Q&A with Our CFO 

4
5
11
13
14 

15
16
18

22

Grow the Core 
Be the Preferred Commercial 
Platform 
31
De-Bottleneck Our Infrastructure  37
Strengthen Our Customer-Centric 
Culture 
Purpose, Vision and Coca-Cola 
FEMSA Principles 

42

43

Foster a Sustainable Future 
Q&A with Our Corporate Affairs 
and Supply Chain and Engineering 
Officers	
Water Stewardship 
World Without Waste 
Climate Action 
Integral Employee Well-being 
Community	Development	

48

49
62
66
71
75
89

Corporate	governance	
Ethical system 
Human Rights 
Cybersecurity 
Supply chain 
Risk	management	

94
101
104
105
107
109

Financial Summary 
Management Discussion and 
Analysis 
Capital and Company 
Engagement 
TCFD Disclosures Report 
Performance in Detail 
SASB Content Index 
GRI Content Index 
Independent Assurance Report 

114

116

120
121
125
133
135
144

COCA-COLA 
FEMSAAT A GLANCE

OVERVIEW

STRATEGIC PRIORITIES

SUSTAINABILITY

ETHICS AND GOVERNANCE

APPENDICES

COC A-COLA FEMSA |  2 023 IN T E GR AT E D RE P OR T |  5

CHAIRMAN’S AND CEO’S LETTER TO STAKEHOLDERS

DEAR FELLOW
STAKEHOLDERS

At Coca-Cola FEMSA, we have embarked on a transformative journey focused on implement-
ing a long-term sustainable growth model. During 2023 we set the foundations of this model 
by defining and implementing six strategic priorities: i) Grow the Core, ii) Be the preferred 
commercial platform, iii) Strategic M&A, iv) De-bottleneck our infrastructure & digitize the 
enterprise, v) Strengthen our customer centric culture, and vi) Foster a sustainable future. 

In addition, as a reflection of Coca-Cola FEMSA’s solid talent pipeline, we achieved a 
seamless transition with a renewed senior leadership team, placing the right talent in key 
roles. Notably, we filled these key positions with internal talent that has been developed 
along successful careers within our company. 

Moreover, during the year we worked on defining a renewed Vision and setting Coca-Cola 
FEMSA’s Principles, which will steer our organizational culture and ways of working, as we 
begin its deployment across our company during 2024.

We are confident that the results of 2023 show that we are on the right path. With that in 
mind, we would like to share with you the progress we are making across our key priorities:  

WE ARE CONFIDENT THAT THE RESULTS OF 2023 
SHOW THAT WE ARE ON THE RIGHT PATH.

JOSÉ ANTONIO 
FERNÁNDEZ CARBAJAL
CHAIRMAN OF THE BOARD

IAN CRAIG
CHIEF EXECUTIVE 
OFFICER

OVERVIEW

STRATEGIC PRIORITIES

SUSTAINABILITY

ETHICS AND GOVERNANCE

APPENDICES

COC A-COLA FEMSA |  2 023 IN T E GR AT E D RE P OR T |  6

Grow the Core
We prioritized growing our core business by adjusting towards 
a long-term sustainable growth model. This model is focused 
on effectively responding to and driving consumer demand for 
our products, capturing the fair share of The Coca-Cola portfolio 
across all markets and channels, developing growth opportuni-
ties in low per-capita markets, and achieving the full potential of 
profitable non-carbonated beverage categories.

Our results in 2023 allowed us to gain share in most of our op-
erations and achieve a turnaround in Mexico, where we reversed 
a long-term trend of declining market share. This achievement 
underscores our commitment to strengthening our presence and 
further growing our position in one of our key markets. Addition-
ally, our operation in Argentina was honored by The Coca-Cola 
Company with the Candler Cup. This recognition, named after 
Asa Candler, founder of The Coca-Cola Company, and the person 
who granted the first Coca-Cola franchise, is an important award 
given to a bottler in recognition for its excellence in execution, 
coupled with its investments behind its people's development, 
training, and culture.

These achievements also emphasize our significance within 
the broader Coca-Cola System. Moreover, in 2023 Coca-Cola 
FEMSA accounted for 44% of the total volume growth of the 
Coca-Cola System. Our enhanced cooperation framework with 
The Coca-Cola Company has been instrumental in driving growth 
in our core portfolio. Our cooperative efforts are more than just 
a strategic alignment; they represent a unified approach to 
pursuing profitable sustainable growth.

While we are encouraged by these accomplishments, we also 
remain enthusiastic about the potential for further growth. As we 
continue to prioritize customer-centricity, we are confident in our 
ability to unlock more growth opportunities across our markets.

Be the Preferred Commercial Platform
We established solid foundations towards being the preferred 
commercial platform for our customers and partners by com-
pletely revising the IT architecture of Juntos+, our B2B omni-
channel platform. The increasing adoption of Juntos+ is evi-
denced by the number of monthly active buyers: over 1.1 million, 
a rise of 35% compared to last year.

In addition, during the year we successfully launched Juntos+ 
version 4.0 in Brazil. This new version of the app is fully web 
native and enhances customer experience, accessibility, and 
convenience. 

We also strengthened our multi-category platform during the 
year, focusing on having a curated portfolio to better serve our 
customers while increasing our ROIC. The year saw us exceed 
US$150 million in multi-category sales, excluding beer, surpass-
ing 1% of our total sales—a milestone in our progression towards 
our long-term target of reaching 5% of total sales.  

The synergy between Juntos+ and our multi-category portfolio 
not only streamlines operations but also enhances the overall 
value we provide for our customers, further accelerating our 
growth as the preferred omnichannel commercial platform for 
our clients and partners.

Strengthen our customer-centric culture 
Our Vision has evolved to emphasize our commitment to being 
not only the preferred commercial platform but also a trusted 
ally for our customers’ and partners’ growth. This evolution 
underscores our dedication to building lasting relationships and 
drive mutual success. Additionally, our Principles will steer our 
organizational culture and ways of working, nourishing behaviors 
essential for achieving our long-term objectives and succeed in 
our transformation journey.

OVER 1.1 MILLION MONTHLY ACTIVE 
USERS IN JUNTOS+, A RISE OF 35% 
COMPARED TO LAST YEAR.

OVERVIEW

STRATEGIC PRIORITIES

SUSTAINABILITY

ETHICS AND GOVERNANCE

APPENDICES

COC A-COLA FEMSA |  2 023 IN T E GR AT E D RE P OR T |  7

AS PART OF OUR COMMITMENT TO 
FOSTER A SUSTAINABLE FUTURE, WE 
CONTINUED IMPROVING OUR WATER 
USE RATIO TO 1.42 LITERS OF WATER 
PER LITER OF BEVERAGE PRODUCED.

Our Purpose 
Remains
TO REFRESH THE WORLD 
ANYTIME, ANYWHERE

Our New Vision
BE OUR CUSTOMERS’ AND PARTNERS’ 
PREFERRED COMMERCIAL PLATFORM AND 
ALLY FOR GROWTH, FOSTERING A 
SUSTAINABLE FUTURE.

→ For details about Coca-Cola FEMSA Principles see page 43

From our frontline staff to our senior leadership team, we are 
promoting a growth mindset across our operations. Fostering a 
workplace that provides psychological safety helps ensure that 
everyone feels valued, respected, and encouraged to take an 
active role in our growth. We are also committed to cultivating a 
multiplier leadership style, guiding leaders not only to lead effec-
tively but also to empower others.

Foster a sustainable future
As part of our commitment to foster a sustainable future, we 
continued improving our water use ratio to 1.42 liters of water 
per liter of beverage produced—an industry benchmark— and 
advanced in our comprehensive water strategy with replenishing 
actions and enhancing water access for our local communities. 

Additionally, we continue to emphasize the use of recycled PET 
in our packaging. For the year, we increased our mix of recycled 
resin in our bottles to 33%. Furthermore, the construction of PLA-
NETA, our new food-grade PET recycling plant in Tabasco, Mexico, 
continues progressing towards its inauguration in 2024. With the 
capacity to process approximately 50,000 tons of post-consum-
er PET bottles annually, the plant will significantly contribute to 
strengthening our collection capabilities in Mexico as we advance 
towards our collection and recycled content objectives.

As our company grows, we want to be preferred by diverse tal-
ent. In 2023, we made strides in increasing the representation 
of women across all levels, with female talent in leadership roles 
reaching 29%. Notably, this is the sixth consecutive year that 
our company is part of the Bloomberg Gender-Equality Index. 
Looking ahead, our 2030 goal is for women to comprise 40% of 
our leadership and management positions.

Financial and Operating Highlights
Our focus on driving sustainable long-term growth enabled us 
to deliver 7.8% year-over-year volume growth to reach 4,047.8 
million unit cases—surpassing four billion unit cases for the first 
time in our company’s history. Our consolidated growth was driv-
en by positive results across all territories and primarily fueled by 
strong performances in Mexico, Brazil, Colombia, and Guatema-
la. Thanks to our portfolio initiatives and point-of-sale execution, 
we continued gaining share across key markets and categories.

Our solid volumes and revenue growth management capabilities 
drove healthy top-line growth. For the year, total revenues in-
creased by 8.1% to Ps. 245.1 billion. Operating income improved 
by 10.8% to Ps. 34.2 billion. Adjusted EBITDA increased by 7.9% 
to Ps. 46.4 billion. Controlling net income rose by 2.6% to Ps. 
19.5 billion, achieving earnings per share of Ps. 1.16 and per unit 
of Ps. 9.30 (Ps. 92.99 per ADS).

OVERVIEW

STRATEGIC PRIORITIES

SUSTAINABILITY

ETHICS AND GOVERNANCE

APPENDICES

COC A-COLA FEMSA |  2 023 IN T E GR AT E D RE P OR T |  8

Remarkably, our return on invest-

ed capital improved for the sixth 
consecutive year. Furthermore, 
we ended the year with a net-
debt-to-EBITDA ratio of 0.8 
times, while our cash position 
was more than Ps. 31 billion. 
These achievements reflect 
our robust financial position 
and underscore our readi-
ness for continued growth. 

To support these results, we in-
vested a record CAPEX of $21.4 
billion pesos, representing 8.7% of 
revenues. These investments enable 

us to continue adding the necessary 
capacity to support our growth ambitions.

partners to provide immediate access to clean water and essen-
tial supplies. Our robust risk management plans also enabled 
us to restore local production capacity, and our investment of 
Ps. 575 million in facility rebuilding and community support un-
derscores our commitment to long-term local economic recovery 
and job security for our employees.

What’s next?
As we enter a second chapter of our journey in 2024, we expect 
to focus on four key priorities: i) continue building on the growth 
momentum of our core business, ii) take Juntos+ to the next lev-
el, with the deployment of advanced AI capabilities, iii) continue 
developing the culture that embodies and projects our refreshed 
purpose, vision, and principles across our operations, and iv) 
foster a sustainable future. 

On behalf of our employees, we thank you for your continued 
confidence in our ability to deliver economic value and to gener-
ate social and environmental well-being for all our stakeholders.

Notably, the year also put our resilience and risk management 
protocols to the test, as our company faced a cybersecurity 
incident that was promptly addressed by our cybersecurity pro-
tocols. The measures we took were preventive, and we did not 
experience any material negative impacts. Throughout the year, 
our IT team worked to enhance our cybersecurity risk manage-
ment program according to lessons learned, underscoring our 
pledge to rigorous cybersecurity standards.

JOSÉ ANTONIO FERNÁNDEZ CARBAJAL
CHAIRMAN OF THE BOARD

As important as community support is for our company, in the 
aftermath of Hurricane Otis, we swiftly mobilized to support the 
recovery of Acapulco, collaborating with local authorities and 

IAN CRAIG
CHIEF EXECUTIVE OFFICER

In memoriam

The members of the Board of Directors, executives, 
and employees of Coca-Cola FEMSA deeply mourn 
the loss during 2023 of two extraordinary leaders of 
FEMSA who helped shape Coca-Cola FEMSA’s his-
tory: Daniel Alberto Rodríguez Cofré and Othón Ruiz 
Montemayor. 

Daniel Rodríguez Cofré (1965-2023) served as 
FEMSA’s Chief Executive Officer from January 1, 2022 
until just before his passing in August 2023. Daniel’s 
clarity of purpose, strategic foresight, and consistent 
professionalism contributed to FEMSA’s strong growth 
trajectory and the FEMSA Forward strategy, of which 
Coca-Cola FEMSA is a significant part. We offer our 
deepest condolences and prayers to the Rodríguez 
Cofré and Rodríguez Scheel families. 

Othón Ruiz Montemayor (1943-2023) was 
appointed FEMSA’s Chief Executive Officer in 1985. 
During his ten-year tenure, he navigated many 
complex decisions and, among other achievements, 
initiated FEMSA’s partnership with The Coca-Cola 
Company in 1993, accelerating the growth and 
globalization of Coca-Cola FEMSA. Othón was a 
generous and visionary leader who offered his 
talent, experience, creativity, and passion to his 
community and country for more than five decades. 
We offer our deepest condolences and prayers to 
the Ruiz Nájera family. 

OVERVIEW

STRATEGIC PRIORITIES

SUSTAINABILITY

ETHICS AND GOVERNANCE

APPENDICES

COC A-COLA FEMSA |  2 023 IN T E GR AT E D RE P OR T |  9

272

million people
served

2.1

million points
of sale

252

distribution
centers2

OUR
FOOTPRINT

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

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.

56

plants

CENTRAL AMERICA 

(Guatemala, Nicaragua, Costa Rica and Panama)
35 million people served
213K points of sale
7 plants
37 distribution centers

COLOMBIA
52 million people served
480K points of sale
7 plants
23 distribution centers

BRAZIL
91 million people served
487K points of sale
11 plants
49 distribution centers

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

MEXICO
77 million people served
884K points of sale
28 plants
136 distribution centers

VENEZUELA1

URUGUAY
3 million people served
25K points of sale
1 plant
3 distribution centers

TRANSACTIONS
million
23,743.2

 Mexico
 Guatemala
 CAM South
 Colombia
 Brazil
 Argentina
 Uruguay

 9,729.0 
 1,328.5 
 1,287.4 
 2,656.5 
 7,523.9 
 974.4 
 243.6 

TOTAL VOLUME
million unit cases1
 4,047.8

 Mexico
 Guatemala
 CAM South
 Colombia
 Brazil
 Argentina
 Uruguay

 2,052.9 
 174.2 
 167.7 
 347.6 
 1,075.1 
 178.7 
 51.7 

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

OVERVIEW

STRATEGIC PRIORITIES

SUSTAINABILITY

ETHICS AND GOVERNANCE

APPENDICES

COC A-COLA FEMSA |  2 023 IN T E GR AT E D RE P OR T |  10

OUR BUSINESS

SPARKLING BEVERAGES
3,045 Volume1
18,723 Transactions

WATER AND BULK WATER
689	Volume1
2,212 Transactions

STILL BEVERAGES
314 Volume1
2,809	Transactions

1. Volume is measured in million unit cases

PRODUCT MIX BY CATEGORY

7% 6%

69%

18%

Mexico

Central America

Colombia

Brazil

Argentina

Uruguay

4% 1%

86% 9%

4%

76% 9%

11%

7% 1%

84% 8%

3%

76%

9%

12%

5%

79%

17%

PRODUCT MIX BY SIZE

PRODUCT MIX BY PACKAGE

Mexico

Central America

Colombia

Brazil

Argentina

Uruguay

69%

31%

62%

38%

Mexico

61%

39%

64%

36%

Central America

70%

30%

74%

26%

76%

24%

80%

20%

81%

19%

Colombia

Brazil

Argentina

Uruguay

82%

18%

79%

21%

80%

20%

■ Sparkling   ■ Still  ■ Water2  ■ Bulk water3

■ Multi-serve   ■ Single-serve

■ Non-Returnable   ■ Returnable

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

JUNTOS+: OUR B2B COMMERCIAL 
PLATFORM
Building upon the outstanding personal 
customer experience our clients enjoy, 
Juntos+, our B2B commercial platform, 
provides an omnichannel experience 
to 1.1 million of our traditional trade 
clients that want to interact with us and 
place orders anytime, anywhere.

OVERVIEW

STRATEGIC PRIORITIES

SUSTAINABILITY

ETHICS AND GOVERNANCE

APPENDICES

COC A-COLA FEMSA |  2 023 IN T E GR AT E D RE P OR T |  1 1

FINANCIAL HIGHLIGHTS

2023
USD1

2023 
MXN

2022 
MXN

% 
CHANGE

Sales Volume (million unit cases)

4,047.8

4,047.8

3,755.2

14,502

245,088

226,740

2,023

34,180

30,838

10.8%

7.8%

8.1%

Total Revenues

Operating Income

Controlling Interest Net Income

1,156

19,536

19,034

2.6%

Total Assets

16,185

273,520

277,995

-1.6%

Long-term bank loans and notes payable

3,851

65,074

70,146

-7.2%

Controlling Interest

Capital Expenditures

Earnings Per Share2

7,516

127,025

125,384

1,266

21,396

19,665

0.07

1.16

1.13

1.3%

8.8%

2.6%

8
4
0
,
4

5
5
7
,
3

8
5
4
,
3

4
8
2
,
3

+7.8%

vs. 2022

1
.
5
4
2

7
.
6
2
2

8
.
4
9
1

6
.
3
8
1

+8.1%

vs. 2022

2020

2021

2022

2023

SALES VOLUME

million unit cases 1

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

2
.
4
3

8
.
0
3

4
.
7
2

2
.
5
2

+10.8%

vs. 2022

2020

2021

2022

2023

TOTAL REVENUES

billion Mexican Ps.

0
8
.
5

3
4
.
5

4
0
.
5

6
8
.
4

+6.8%

vs. 2022

Millions of Mexican pesos and U.S. dollars as of December 31, 2023 (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, 2023, which exchange rate was 16.8998 to U.S.$1.00.

2.  Based on 16,806.7 million outstanding ordinary shares as of December 31, 2023 and 2022.

2020

2021

2022

2023

OPERATING INCOME

billion Mexican Ps.

2020

2021

2022

2023

DIVIDEND PER SHARE

Mexican Ps.

OVERVIEW

STRATEGIC PRIORITIES

SUSTAINABILITY

ETHICS AND GOVERNANCE

APPENDICES

COC A-COLA FEMSA |  2 023 IN T E GR AT E D RE P OR T |  12

OUR VALUE CHAIN

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

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

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

Consumption
We serve more than 272 
million people, offering a 
portfolio with choices for 
every lifestyle.

2

4

6

8

1

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

3

5

7

9

Primary Distribution
From our manufacturing 
facilities, we ship 
beverages to our 252 
distribution centers.

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

Points of Sale
We reach more than 2.1 million 
points of sale with targeted 
commercial initiatives, and 
we use Market Analytics to 
maximize the value proposition 
for each client.

Recycling
We encourage and help 
consumers to properly 
dispose and recycle 
packages used in our 
beverages.

OVERVIEW

STRATEGIC PRIORITIES

SUSTAINABILITY

ETHICS AND GOVERNANCE

APPENDICES

COC A-COLA FEMSA |  2 023 IN T E GR AT E D RE P OR T |  13

OUR 

FUTURE-READY
STRATEGY

OVERVIEW

STRATEGIC PRIORITIES

SUSTAINABILITY

ETHICS AND GOVERNANCE

APPENDICES

COC A-COLA FEMSA |  2 023 IN T E GR AT E D RE P OR T |  14

FUTURE-READY STRATEGY

We have defined a set of very clear priorities to chart 
our next growth chapter, leveraging our rights-to-win 
and channeling our positive momentum:

Grow the core

De-bottleneck 
our infrastructure 
& digitize the 
enterprise

GROWTH

Be the 
preferred 
commercial 
platform

STRATEGIC
PRIORITIES

Strengthen 
our 
customer 
centric 
culture

ENABLERS

Strategic M&A

Foster a 
sustainable 
future

OVERVIEW

STRATEGIC PRIORITIES

SUSTAINABILITY

ETHICS AND GOVERNANCE

APPENDICES

COC A-COLA FEMSA |  2 023 IN T E GR AT E D RE P OR T |  15

ACHIEVEMENTS 
IN OUR 
STRATEGIC 
PRIORITIES 
IN 2023

Grow the Core. Capturing the fair share of Coca-Cola trademark in 
all markets and channels; accelerating the growth of Coca-Cola Zero 
Sugar; developing 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 by leveraging a curated portfolio 
of our customer’s and consumer’s favorite brands together with The 
Coca-Cola Company and our multi-category partners.

•  +4 billion-unit cases sold, a record for the 

company

•  Gained share in most of our operations and 

achieved a turnaround in Mexico

•  15% annual increase in Coca-Cola Zero 

Sugar volumes

•  Double-digit growth in Energy and Sports 

Drinks

•  1.1 million monthly active users in Juntos+
•  US$2.4 billion in digital sales recorded 
•  32% of total orders are digital 

De-bottleneck our infrastructure and digitize the enterprise. Unlock 
growth by increasing manufacturing and distribution capacity and 
implementing best-in-class logistics and distribution enablers. We will 
continue digitizing our company, including the migration of our legacy 
ERP System into cloud-based platform-as-a-service.

•  US$1.2 billion in annual CAPEX, a record for 

the company.

•  5 new lines and upgrades installed
•  99,100 additional pallet positions
•  +11% warehouse capacity vs. 2022

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

•  Defined Coca-Cola FEMSA's principles
•  Updated our vision focusing on our 
consumers, customers, and growth

Strategic mergers and acquisitions. Leveraging our disciplined 
approach, we will focus on value-enhancing, synergistic acquisitions 
as a priority while strengthening our commercial platform capabilities.

•  We continue actively seeking value-
enhancing inorganic opportunities

Foster a Sustainable Future. Reinforcing our industry-leading 
environmental initiatives and bolstering our social programs, including 
community development and diversity and inclusion, with a strong 
governance framework.

•  1.42 liters of water per liter of beverage 

produced

•  77% of electricity from renewable sources
•  29% of women in leadership positions
•  33% recycled resin in our packaging
•  84% bottling plants certified as zero waste

OVERVIEW

STRATEGIC PRIORITIES

SUSTAINABILITY

ETHICS AND GOVERNANCE

APPENDICES

COC A-COLA FEMSA |  2 023 IN T E GR AT E D RE P OR T |  16

OUR SUSTAINABILITY GOALS

Topic

Water

Key Performance Indicator

Water Use Ratio (water used per liter of beverage produced)1

Replenish water used in production, focus on medium and high stress sites

World Without 
Waste

Collect the PET bottles we place in the market

Recycled resin in our packaging

Returnable/refillable bottles from total volume

Distribution centers certified as zero waste

Bottling plants certified as zero waste2

Absolute Scope 1 and 2 GHG emissions reduction

Climate Action

Absolute Scope 3 GHG emissions reduction4

Electricity from renewable resources

Human Rights, DEI Women in leadership and management positions

Integral Employee 
Well-being, Health 
and Safety

Fatalities3

Lost Time Incident Rate – LTIR3

Total Incident Rate – TIR3

Serious incidents reduction3, 5

High potential serious incidents reduction3, 5

Crash Rate3

Major Crash Rate3

Community 
Development

Priority plants implementing community engagement plans using the MARRCO 
methodology

All are 2030 goal, except for:
1.  2024 - intermediate goal / WUR of 1.26 by 2026
2.  2025 Goal
3.  2027 Goal
4.  Purchased goods and services and upstream transportation and distribution
5.  2022 Baseline

2023

1.42

+100%

31%

33%

32%

1%

84%

29%

19%

77%

29%

8

0.88

1.60

14%

53%

7.25

0.45

4

Goal

1.36

100%

100%

50%

25%

100%

100%

50%

20%

100%

40%

0

0.4

0.8

75%

40%

6.5

0.5

19

 1.42

 84%

liters of water per liter of 
beverage produced, an 
industry benchmark

of our bottling plants 
facilities have earned 
Zero	Waste	certification

 359

thousand	beneficiaries 
of activities focused on our 
environmental and social 
pillars

 19%

 29%

women in 
leadership 
positions

 77%

reduction of absolute GHG 
emissions from Scope 3 
vs. 2015 base line

electricity from 
renewable resources

 
OVERVIEW

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ETHICS AND GOVERNANCE

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COC A-COLA FEMSA |  2 023 IN T E GR AT E D RE P OR T |  17

PIONEERING SUSTAINABLE FINANCING DELIVERING AGAINST OUR SUSTAINABLE FINANCING GOALS

Demonstrating	financial	and	sustainability	discipline,	our	ongoing	reporting	
commitment ensures transparency and impact assessment, setting a 
benchmark for corporate stewardship.

Our approach to sustainable financing aligns our fi-
nancial strategy with environmental and social goals, 
amplifying positive impact and contributing to the UN 
Sustainable Development Goals. While eligible projects 
under our sustainable financing strategy are focused on 
a variety of solutions, they share the common objective 
of advancing our company’s mission to simultaneously 
create economic, environmental, and social value while 
generating well-being across our value chain.

Green Bond: Leading the Charge in Latin America
In 2020, we set a milestone with our Green Bond, 
valued at US$705 million—then the largest for a Latin 
American corporation and a first for the Coca-Cola Sys-
tem. As of 2023, 100% of the net proceeds have been 
allocated to eligible projects according to our →Green 
Bond Framework. The net proceeds drive progress 
toward our sustainability goals, including increased 
recycled content in PET packaging, improved water ef-
ficiency, and reduced CO2e emissions. Our commitment 
to 100% renewable energy by 2030 saw a significant 
increase, rising from 66% in 2022 to 77% in 2023.

Sustainability-Linked Bond: Charting a Water-
Efficient Future
In 2021, we pioneered Sustainability-Linked Bonds 
(SLB) in the Mexican market, committing Ps. 9,400 mil-
lion to water stewardship. Recognizing that water is not 
only an invaluable resource for our company and indus-
try but also an indispensable element of climate change 

resilience, our SLB is committed to the achievement of a 
water use ratio of 1.26 by 2026, in accordance with our 
→Sustainability-Linked Bonds Framework. Current-
ly at 1.42 liters, our use water ratio is a benchmark of 
efficiency, with specific plants within Coca-Cola FEMSA 
leading the way in the Coca-Cola System.

GREEN 
BOND 

4
7
.
4
1
3

100% 

of the Green 
bond 
proceeds 
allocated

4
6
.
4
1
1

1
0
.
1
4

7
2
.
8
7

7
2
.
3
8

5
9
.
3
7

2018

2019

2020

2021

2022

2023

SPEND BY YEAR
US$ million

ALLOCATION DETAIL BY ELEGIBLE CATEGORY

Circular 
Economy

Water 
Stewardship

69%

5%

Climate 
Action

26%

%
4
2

2019

%
1
3

%
9
2

%
3
3

%
7
2

2
5
.
1

9
4
.
1

7
4
.
1

6
4
.
1

2
4
.
1

%
7
7

%
6
6

2022

2020

2021
RECYCLED CONTENT

2023

2019

2023

2022

2020
2021
WATER EFFICIENCY
Liters of water per liter 
of beverage produced

2022

2023

RENEWABLE ENERGY 
IN MANUFACTURING

Social and Sustainability Bonds: A Milestone in Corporate Responsibility 
Breaking new ground, in 2022 we issued in the Mexican market Ps. 6,000 million 
in Social and Sustainability Bonds—becoming the first company in the Coca-Co-
la System to do so. These bonds will be used to finance eligible projects in ac-
cordance with our →Sustainability Bonds Framework, empowering social and 
economic development by supporting underrepresented groups, offering entre-
preneurial skills, providing financial solutions to store owners, and investing in 
sustainable community development, including water replenishment and access 
projects. In 2023, 100% of the sustainability bond proceeds was allocated (Ps. 
500 million), and Ps. 224.68 million of the social bond were allocated: 75% for 
microcredits, 5% in human resources, and 20% for social license.

OVERVIEW

STRATEGIC PRIORITIES

SUSTAINABILITY

ETHICS AND GOVERNANCE

APPENDICES

COC A-COLA FEMSA |  2 023 IN T E GR AT E D RE P OR T |  18

INTERVIEW 
WITH

OUR 
CFO

GERARDO CRUZ CELAYA
CHIEF FINANCIAL OFFICER

1.  Gerardo, could you provide an overview of 
how our Grow the Core strategic priority 
bolstered our market position in 2023?

market— especially in more affordable, larger 
presentations. This approach has begun to yield 
positive shifts in market share.

Our resolve to grow our core business drove 
encouraging results in 2023. We achieved a 
remarkable volume growth of 7.8% compared 
to last year, crossing the threshold of 4 bil-
lion-unit cases sold during a year—a milestone 
for our company— and registered record levels 
of volume growth in some of our most relevant 
markets such as Mexico, Brazil, Colombia and 
Guatemala. These results not only underscore 
our strategic success but also reinforce our 
leadership across our regions.

Our achievements stem from focused efforts to 
not only regain market share but also to boost 
per capita consumption, thereby capturing the 
fair share of the Coca-Cola trademark across all 
markets and channels.

For instance, by prioritizing sustainable volume 
growth, we have adapted to intensified com-
petition, particularly in Mexico —our largest 

Moreover, we are capitalizing on opportunities 
to enhance per capita consumption across our 
territories, deploying and strengthening our 
integrated consumer-centric winning portfolio 
designed to meet diverse needs and trends. Key 
to this approach is our goal to grow Coca-Cola 
Zero Sugar and reach the full potential of non-
carbonated beverages, which registered 15% 
and 6% growth in volumes compared to last 
year, respectively.

A pivotal element to boost our Grow the Core 
strategic pillar has been our Juntos+ B2B 
digital platform, which now serves 1.1 million 
recurring customers in the traditional trade, an 
increase of 35% from last year. Juntos+ has sig-
nificantly catalyzed our achievements by driving 
digital sales growth, which now represent 15% 
of our total sales, doubling the percentage from 
last year.

OUR ENHANCED COOPERATION FRAMEWORK WITH THE COCA-COLA 
COMPANY WAS INSTRUMENTAL IN DRIVING GROWTH IN OUR CORE 
PORTFOLIO IN 2023. 

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COC A-COLA FEMSA |  2 023 IN T E GR AT E D RE P OR T |  19

2.  Could you elaborate on the advantages Coca-Cola 

FEMSA has gained from its accelerated digitalization 
strategy, given its strategic importance?

Before diving into the details of our digitalization strategy, I 
would like to offer some perspective. We have the largest cus-
tomer base in LATAM's traditional trade, serving over 2 million 
customers and visiting them on average 1.8 times per week. 
Our goal is to build upon the exceptional personal interactions 
and strong relationships that our clients value, bridging the 
gap between face-to-face and digital interactions to offer an 
omnichannel commercial platform. By developing this com-
prehensive commercial ecosystem, we aim to better serve our 
clients, address their pain points, expand our product offer-
ings, create value, and enhance the overall customer experi-
ence and engagement.

This digitalization effort can deliver a significant contribution 
to the improvement of our top-line quality from both direct 
and indirect data monetization, as we are currently witnessing. 
Take customer and consumer insights, for example. We have 
been gaining access to more granular customer data, which 
can be leveraged to better understand consumer preferences 
and behaviors. This enables the development of more per-
sonalized product offerings. Such initiatives not only improve 
customer satisfaction but can also lead to suggested orders, 
cross-selling opportunities, mix improvements, a higher aver-
age ticket, and increased overall sales. Furthermore, the data 
we gather, combined with the potential of big data analytics, 
provides insights that can inform strategic decisions, product 
development, marketing, and affordability initiatives.

As we continue to develop our digital platform, also strength-
en the digitalization of supply chain, thereby enhancing our 
company's agility and bottom line. Digitalization leads to im-
proved supply chain management. By digitizing our processes, 
we aim to optimize inventory management, cut down waste, 
and reduce stockouts, leading to cost savings and allowing 
us to anticipate demand more accurately. Furthermore, the 
implementation of digital solutions not only optimizes route 
planning for deliveries but also ensures more efficient distri-
bution to our more than 2 million customers. We are lever-
aging technology to implement dynamic routes, making the 
distribution process as efficient as possible. These initiatives 
not only translate into improved customer satisfaction but 
also reduce transportation costs and the carbon footprint of 
our distribution process.

Beyond market insights and an improved supply 
chain, our robust digital infrastructure is providing 
the agility and resilience essential for navigating 
challenges, including those posed by Hurricane 
Otis and the COVID-19 pandemic. This capacity 
for quick adaptability has been crucial in main-
taining our competitive edge, enabling rapid 
response to changing conditions and ensuring 
uninterrupted operations.

US$80 MILLION IN SAVINGS 
FROM OUR EFFICIENCY PROGRAM 
IMPLEMENTED IN 2023. 

OVERVIEW

STRATEGIC PRIORITIES

SUSTAINABILITY

ETHICS AND GOVERNANCE

APPENDICES

COC A-COLA FEMSA |  2 023 IN T E GR AT E D RE P OR T |  2 0

3.  In light of the cybersecurity attack we experienced in 2023, could you discuss the key 

lessons learned and how we are bolstering our cybersecurity framework amidst our digital 
expansion?

In response to the cybersecurity incident, timely identification was crucial for us. We immediately 
took action to mitigate its impact. The proactive role of our team was essential in minimizing oper-
ational disruption, and although we were not materially affected, we acknowledge that cybersecu-
rity presents an ongoing challenge that requires continuous monitoring and the implementation of 
robust security practices.

Like all challenges, this incident helped us identify vulnerabilities which gave us important learn-
ings for the future. We are stepping up investment in strengthening our systems and infrastructure, 
training our employees, reinforcing our cybersecurity team, and proactively adopting new mea-
sures to safeguard the integrity of our operations.

4.  Could you elaborate on the return on invested capital at Coca-Cola FEMSA and outline what 

shareholders can anticipate going forward from our strategy?

First, I want to emphasize that our strategy going forward remains firmly rooted in financial disci-
pline. We are dedicated to sustaining robust cash flow generation and adhering to a diligent capital 
allocation framework. Our focus extends to managing operational risks through meticulous cur-
rency and commodity hedging strategies. This approach reflects our ongoing resolve to maintain 
the financial health and profitability of our business, ensuring we remain well-positioned to seize 
organic and inorganic growth opportunities and navigate market challenges, thereby laying a solid 
foundation for continuous sustainable growth and value creation for our shareholders.

CAPEX TO SALES RATIO INCREASED TO 8.7% 
TO FUEL OUR DIGITALIZATION EFFORTS AND 
FULFILL UNSERVED DEMAND, LAYING THE 
FOUNDATION FOR SUSTAINABLE GROWTH.

OVERVIEW

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ETHICS AND GOVERNANCE

APPENDICES

COC A-COLA FEMSA |  2 023 IN T E GR AT E D RE P OR T |  2 1

WE HAVE MADE SIGNIFICANT STRIDES IN 
EMBEDDING A GROWTH CULTURE THAT 
REFLECTS THE COMPANY’S ASPIRATIONS. 

Turning to ROIC, this is a key metric that reflects our effec-
tiveness in using capital to foster sustainable growth and 
maximize shareholder value. Over the past six years, we 
have achieved a consistent annual increase in our ROIC, 
thanks to a multifaceted strategy that includes:

•  Improving the Quality of Top-line Growth: We have ex-

panded our customer base, increased the average transac-
tion size, and focused on more profitable SKUs, alongside 
implementing effective revenue management strategies 
and improving our market share.

•  Cost Reduction and Efficiency Gains: Through optimizing 
our supply chain and distribution processes and imple-
menting hedging strategies, we have enhanced our effi-
ciency, even amid external cost pressures.

•  Strong Balance Sheet: By efficiently managing our assets, 
optimizing inventory levels, and maintaining a disciplined 
approach to our capital structure we have fortified our 
financial foundation.

As I mentioned earlier, looking ahead we are committed to 
continue looking for opportunities to optimize our cost and 
expense structure and investing in innovation and digitaliza-
tion to improve our efficiency.

5.  Lastly, what are the highlights of your first year as 

Coca-Cola FEMSA’s CFO?

In my first year as CFO of Coca-Cola FEMSA, the standout 
highlight has been the synergy created among the renewed 
senior leadership team, which has set a solid foundation 
for our collective efforts towards achieving the company’s 
ambitious growth goals.

This collaboration has been crucial for steering our growth 
trajectory and pivotal in aligning all teams, across our cor-
porate functions and operating countries, with Coca-Cola 
FEMSA’s long-term vision. This has involved not only leading 
together with commitment but also facing and navigating 
through challenges together, which has reinforced our 
company’s resilience and determination.

As we continue implementing a sustainable growth 
model, our collective vision remains clear and driv-
en by the desire to enhance shareholder value, and 
contribute positively to the communities in which 
we operate.

SIXTH CONSECUTIVE YEAR OF IMPROVED 
RETURN ON INVESTED CAPITAL.

OVERVIEW

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ETHICS AND GOVERNANCE

APPENDICES

COC A-COLA FEMSA |  2 023 IN T E GR AT E D RE P OR T |  22

GROW

Our grow the core strategic priority is driven by 
the implementation of a sustainable growth model 
aiming to continue increasing the share position of 
The Coca-Cola portfolio, accelerate the growth of 
Coca-Cola Zero Sugar across our territories, develop 
growth opportunities in low-per capita markets, 
and	achieve	the	full	potential	of	our	profitable	non-
carbonated beverage categories.

THE CORE

OVERVIEW

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APPENDICES

COC A-COLA FEMSA |  2 023 IN T E GR AT E D RE P OR T |  23

WE SEE MORE RUNWAY TO GROW OUR CORE BUSINESS 

We enjoy a solid position in an industry with consistent growth. Moreover, 
we continue to see vast opportunities to satisfy the evolving beverage daily 
needs from our customers and consumers, resulting in more runway to 
grow our core business.

Harnessing Every Lever to Grow Our Core Business
From our winning portfolio, unparalleled distribution network, and point-
of-sale execution, our digital omnichannel commercial platform, we are 
using every lever to ensure we capture the fair share of the Coca-Cola 
portfolio, accelerate the growth of Coca-Cola Zero Sugar, develop 
growth opportunities in low-per capita markets, and achieve the full 
potential of our profitable non-carbonated beverage categories.

At the heart of our strategy is an obsessive focus on our consumers 
and customers that guides every decision we make. For our consum-
ers, our strategy aims to continuously align our portfolio with evolv-
ing preferences, to not only satisfy current demands but also antici-
pate future trends. Our commitment spans innovation, affordability, 
and enhancing our product mix to suit diverse tastes and needs, 
catering to every occasion. 

Similarly, for our customers, we are dedicated to expanding our value 

proposition and continuously enhancing their experience with us. Our goal 
extends beyond meeting expectations to exceeding them, offering unpar-
alleled service and generating value to our clients through a one-stop shop 
solution with a curated portfolio. The close relationship we have developed 
with our customers over the years is a key driver in achieving growth in per 
capita consumption and market share. Currently, we serve more than 2.1 
million customers across our territories, the largest distribution network in 
Latin America, and we visit them on average 1.8 times a week. Our un-
matched distribution network gives us an edge, particularly in the tradi-
tional trade that undergirds Latin America’s commercial model. 

Achieving Record Results
In 2023, we achieved record levels 
of more than 4 billion-unit cases 
sold, a 7.8% increase from last 
year, driven by volume growth 
across all of our territories, with 
an outstanding volume growth 
in Mexico, Brazil, Colombia and 
Guatemala.

ENHANCED COOPERATION 
FRAMEWORK HELPS BOOST GROWTH

Our enhanced cooperation framework 
with The Coca-Cola Company has been 
instrumental in driving growth in our 
core portfolio in 2023. By capitalizing 
on our combined strengths and 
shared vision, we continue to execute 
significant strategic investments in 
the market that bolster our ambitious 
growth plans. Our cooperative 
efforts are more than just a strategic 
alignment; they represent a unified 
approach to innovatively responding to 
market demands and shaping the future 
of our industry with a clear focus on 
pursuing profitable sustainable growth.

In Mexico, our strategies allowed 
us to regain share in a highly 
competitive landscape within the 
Colas category. This achievement 
underscores our commitment 
to strengthen our presence and 
further grow our position in one of 
our key markets. Our operations 
in Colombia and Guatemala also 
demonstrated remarkable growth, 
setting new record level volumes for the second and sixth consecutive 
years, respectively. Additionally, as a testament to our relentless efforts, 
our operations in Argentina were honored by The Coca-Cola Company with 
the prestigious Candler Cup. This award not only highlights our operational 
excellence but also recognizes our investments in the development of our 
unique culture.

In Brazil, we also had a solid result, surpassing the mark of one billion-unit 
cases produced for the first time. Furthermore, we achieved volume re-
cords in Non-Alcoholic ready to drink category and achieved record share 
in five categories, including Carbonated soft drinks, Teas, Energy, Sport 
Drinks and Plant-based beverages.

OVERVIEW

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ETHICS AND GOVERNANCE

APPENDICES

COC A-COLA FEMSA |  2 023 IN T E GR AT E D RE P OR T |  24

ACCELERATING THE GROWTH 
OF COCA-COLA ZERO SUGAR

In actively expanding our portfolio of zero- 
and low-sugar sparkling beverages, we are 
simultaneously responding to and driving 
consumer demand for our products. This 
strategic approach not only caters to evolving 
tastes but also underscores our commitment 
to meeting diverse consumer needs while 
fostering sustainable growth. Impressively, 
our Coca-Cola Zero-Sugar volumes have 
surged almost 60% beyond our 2019 base-
line, demonstrating our ability to adapt our 
offerings in line with consumer preferences 
toward low-calorie options.

BOLSTERING THE SUCCESS OF COCA-COLA ZERO SUGAR 
Coca-Cola Zero Sugar continues to offer consumers a sugar- and calorie-free alterna-
tive for one of the world’s most beloved brands. The new formula and visual identity of 
Coca-Cola Zero Sugar continued to outperform the sparkling beverage category across 
our territories, growing 15.0% of volumes year over year. To drive this growth, we are 
continuously leveraging a consistent value proposition and enhancing point-of-sale 
execution through initiatives in sampling, innovation, and customer experience.

In Brazil, Coca-Cola Zero Sugar has emerged as the preferred choice among consumers, 
achieving	91	million-unit	cases,	a	28.4%	annual	growth.	In	Mexico,	Coca-Cola	Zero	
Sugar	achieved	9.1%	volume	growth	year	over	year.	Argentina,	Uruguay,	and	Costa	Rica	
have the largest mix of Coca-Cola Zero Sugar in their sparkling beverage portfolio, with 
the mix continuing to grow in 2023, setting the benchmark for the company.

ZERO SUGAR GROWTH BEYOND COCA-COLA
Building on the success of Coca-Cola Zero Sugar, we are 
dynamically driving growth across the no- and low-sug-
ar flavored sparkling beverages portfolio. This growth 
trajectory is marked by strategic initiatives such as the 
relaunch of Sprite Lime SOS, the acceleration of Sprite 
Fenix in Argentina, the launch of Schweppes Toronja Zero 
Sugar	in	Uruguay,	and	the	introduction	of	Sprite	and	Fanta	
Zero	Sugar	in	movie	theater	vending	machines.	Uruguay	
single handedly represents our benchmark on Coca-Cola Zero 
Sugar mix with 30.7%.

These targeted product launches and relaunches cater to evolving consum-
er preferences toward low-calorie options, aligning with regional tastes and 
trends. A testament to the success of this strategy is evident in Colombia, 
where the no- and low-sugar flavored sparkling beverages portfolio regis-
tered volume growth of 6.8% versus the previous year.

COCA-COLA CREATIONS: ENHANCING CONSUMER ENGAGEMENT
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 a collaboration with Spanish popstar Rosalía for 
a Limited-Edition Coca-Cola—enabled us to launch creative new products 
and experiences successfully across physical and digital worlds.

In Brazil, we harness the power of our innovation platform to captivate 
our	Gen	Z	consumers	through	Coca-Cola	Ultimate	XP,	an	exclusive	part-
nership with the popular online game League of Legends. This initiative 
blends the iconic Coca-Cola experience with the dynamic world of gaming, 
creating a memorable experience. 

OVERVIEW

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SUSTAINABILITY

ETHICS AND GOVERNANCE

APPENDICES

COC A-COLA FEMSA |  2 023 IN T E GR AT E D RE P OR T |  2 5

MEXICO: DRIVING PROFITABLE SINGLE-SERVE MIX WITH MULTIPACKS
Our popular portfolio of multipacks facilitates better interaction with 
our	consumers	in	Mexico	while	also	growing	our	profitable	single-serve	
mix, transactions, and revenues across the modern trade channel. 

For the year, our multipacks volume in Mexico grew double-digits 
across channels, with approximately 85% of the incremental volume 
through the modern channel. Our successful strategy with multipacks 
in Mexico allowed us to reach a single serve mix in multipacks of 75%, 
becoming	a	very	profitable	strategy.		

In 2023, we focused on streamlining our multipack portfolio and 
refining	its	pricing	architecture,	aiming	to	enhance	our	market	posi-
tioning and better meet consumer needs. Our multipack portfolio in 
Mexico's modern trade channel offers popular brands like Coca-Cola, 
Coca-Cola Zero Sugar, Sprite, Mundet, Fanta, Ciel, Seagram’s, and 
Monster. Furthermore, we meticulously tailor our 6, 8, and 12-pack 
offerings to meet the diverse needs of our customers and consumers—
from wholesalers to supermarkets and price clubs.

ACCELERATING SINGLE SERVE

We are actively driving growth in our profitable sin-
gle-serve mix. Our strategy involves leveraging the 
popularity of multipacks, widening cooler availability, 
and deploying tailored strategies across our territo-
ries. This approach not only resonates with customer 
preferences but also has been instrumental in boost-
ing our volumes in both sparkling and still beverages, 
particularly in our zero- and low-sugar portfolio. Our 
strategy to enhance single serve has shown signif-
icant results. Overall, in 2023 we reached a sin-
gle-serve mix of 31.1%, exceeding our 2019 baseline 
by more than 100 basis points. 

ARGENTINA, CENTRAL AMERICA, COLOMBIA 
AND URUGUAY: RAPID COOLER ROLLOUT
Our focus on relentless point-of-sale exe-
cution drove us to install over 66,000 new 
coolers in record time across our operations 
in 2023. This investment reinforces our con-
tinued commitment to enhancing customer 
experience and product accessibility.

OVERVIEW

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ETHICS AND GOVERNANCE

APPENDICES

COC A-COLA FEMSA |  2 023 IN T E GR AT E D RE P OR T |  26

LEVERAGING AFFORDABILITY TO DRIVE 
SUSTAINABLE GROWTH

Affordability is an important driver of our sustainable growth 
strategy. We continue to execute to win in the “away from 
home” and “at home” consumption occasions with strategic 
market initiatives that enable us to provide our consumers 
with unmatched affordability. This approach not only responds 
to our consumers' changing needs and preferences but also 
aligns with our commitment to environmental sustainability.

UNIVERSAL BOTTLE GROWTH BOLSTERS AFFORDABILITY STRATEGY
The	successful	rollout	of	our	refillable	universal	bottle	has	led	to	an	in-
crease	in	our	returnable	volume.	The	universal	refillable	bottle	provides	
consumers with savings making our products more accessible. Envi-
ronmentally, the returnable bottle could reduce single-use packaging 
waste and helps ensure high levels of collection of beverage containers. 
This approach aligns with our goals of fostering a sustainable future 
and meets consumer demand for greener packaging solutions.

This	refillable	universal	bottle	has	been	instrumental	in	driving	share	
of sales gains in the territories where it has been introduced, mark-
ing	a	significant	success	in	our	market	strategy.	The	versatility	of	this	
packaging innovation has not only streamlined our operations but also 
enhances our competitiveness, resonating positively with consumers 
and contributing to our ongoing growth and market penetration. 

In Mexico, we continued expanding our 2.5-liter returnable PET 
universal bottle across new territories. Now covering nearly all of our 
franchise territory, the universal bottle plays a versatile role, enabling 
refillable	packaging	for	our	core	flavored	sparkling	beverages	and	
juice brands. This includes everything from Fanta, Sprite and Valle Frut 
to	local	favorites	like	Escuis	and	Victoria.	Moreover,	we	significantly	
expanded	our	refillable	capacity	and	coverage	of	our	3-liter	returnable	
PET presentation of Coca-Cola Original.

In	Colombia,	we	continued	to	expand	the	refillable	universal	bottle	to	
now cover more than 10% of the country, enabling us to offer afford-
able	refillable	PET	presentations	not	only	of	brand	Coca-Cola,	but	
also of our flavored sparkling and still beverage brands. The rollout 
has led to notable increases in volume and share of sale in the cities 
where it has been introduced. Finally, in Guatemala and Costa Rica, we 
launched a new 500 ml universal bottle in 2023.

OVERVIEW

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ETHICS AND GOVERNANCE

APPENDICES

COC A-COLA FEMSA |  2 023 IN T E GR AT E D RE P OR T |  27

ARGENTINA: GROWING CONSUMER BASE AND VOLUME THROUGH 
AFFORDABILITY STRATEGY

Under	our	affordability	strategy,	we	continued	to	regain	share	
and expand our consumer base in the context of Argentina’s 
dynamic competitive and economic environment. Our evolving 
market segmentation strategy, which capitalizes on our com-
prehensive value proposition and execution excellence, allowed 
us to offer the right product at the right price across segments. 
This approach not only improved our household penetration but 
also contributed to volume growth year over year.

BRAZIL: CONSOLIDATING RETURNABLE GROWTH

Through	our	returnable	strategy	and	refillable	universal	
bottles, we continue to consolidate our volume growth 
and competitive advantage across the sparkling bev-
erage category in Brazil—our returnable volume grew 
year over year while increasing our returnable asset 
management. For the year, returnable presentations 
amounted to close to 165 million-unit cases, or more 
than 18% of our sparkling beverage mix.

OVERVIEW

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APPENDICES

COC A-COLA FEMSA |  2 023 IN T E GR AT E D RE P OR T |  28

REACHING FULL POTENTIAL IN 
NON-CARBONATED BEVERAGES

We continue to capture market share across 
emerging still beverage categories —from 
hydration to energy, tea, and sport drinks— 
aiming to achieve the full potential of our 
profitable non-carbonated beverage categories.

MEXICO: OUTPERFORMING THE INDUSTRY WITH WATER AND 
POWERADE'S MARKET SUCCESS

The stills beverage category continues as a relevant growth 
lever in Mexico, with our brands and portfolio outper-
forming the industry. Water continues its growth 
trajectory, gaining share and registering a revenue 
growth of 28.7% year on year. Powerade ended 
the year as the market leader, increasing share 
of sales in the sports drink segment with 23% 
volume growth as compared to last year.

BRAZIL: TOP 10 IN GLOBAL COCA-COLA STILLS

In 2023, our operation in Brazil introduced several new flavors to further cater 
to evolving consumer tastes, thereby sustaining the growth momentum in the 
sports drinks and energy segments. Powerade launched Powerade Passion Fruit 
and Powerade Tangerine, aiming to refresh consumers with innovative flavors. 
Monster responded to the increasing demand for unique flavors by launching 
Monster Khaotic, Monster Mango Loco, Monster Pipeline Punch, and Monster Water-
melon. These launches reflect our commitment to tapping into new market segments, 
ensuring our products remain at the forefront of consumer choices.

Overall, our operation in Brazil has seen consistent growth within the non-carbonated 
beverage	category,	marked	by	significant	contributions	across	various	segments.	Juices	
and sports drinks experienced growth rates of 16% and 28% respectively over the past 
year. This performance has contributed to Brazil becoming one of the Top 10 Stills mar-
kets for Coca-Cola worldwide.

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COLOMBIA: 3X GROWTH IN FLAVORED WATER CATEGORY

Building on the remarkable success of Brisa Manzana 
sparkling water, we have continued to expand our 
offerings with the introduction of Brisa Maracuyá. 
This latest addition to our Brisa range is a testament 
to our commitment to aligning with consumer trends 
towards no-calorie beverages. This approach has 
significantly	paid	off,	as	evidenced	by	the	staggering	
threefold growth in our flavored water category this 
year in Colombia. These refreshing, flavor-infused 
waters are more than a triumph of innovation, they 
reflect our understanding of consumer preferences, 
helping solidify our position in the competitive fla-
vored sparkling water segment.

URUGUAY: A ROBUST STILLS PORTFOLIO THAT 
DRIVES MARKET LEADERSHIP

By leveraging our consumer-centric approach, 
we are further enhancing the strength of our 
stills	portfolio	in	Uruguay.	The	energy	segment	
expanded its share of sales as compared to 
last year. Moreover, our isotonic portfolio, with 
local production and launch of new flavors, 
drove a 58% increase in volume year-on-year, 
increasing share of sales vs. the previous year. 

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COCA-COLA FEMSA'S COMMITMENT TO RESPONSIBLE MARKETING, INFORMED CHOICES, AND QUALITY

Our Consumers Are at The Center of Everything We Do
Embracing principles of transparency, fact-based informa-
tion, and authenticity, we consistently align 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 
and offering more beverages with enhanced nutritional bene-
fits. Additionally, we are optimizing our product mix, introduc-
ing more small packaging options, and providing our consum-
ers with access to transparent nutritional information.

Informed Nutritional Decisions
To enable our consumers to make healthy informed choices, 
our upfront product labels include clear nutritional content 
information. Our nutritional labeling strategy across our 
operations is based on providing consumers with easy-to-
find and complete information in compliance with applicable 
regulations in the countries we serve. Our goal is to provide 
our consumers with high-quality information, enabling them 
to make informed decisions about their beverage choices.

Responsible Marketing
As part of our commitment to the well-being of our con-
sumers and customers, our advertising strictly adheres to 
The Coca-Cola Company’s Responsible Marketing Policy 
and Global School Beverage Guidelines. As a member of the 
Coca-Cola System, we rigorously implement and enforce 
these policies, respecting the role of parents and caregivers 
by not marketing directly to children under 13. Moreover, we 
steadfastly promote respect for ethical marketing practices, 
in alignment with The Coca-Cola Company's guidelines. For 
more information see:
→The Coca-Cola Company’s Responsible Marketing Policy
→Hateful Activity Policy
→Responsible Digital Media Principles

Highest Quality
Our production processes meet the highest quality standards, 
and our ingredients adhere to local regulations and interna-
tional standards set by agencies such as CODEX, FDA, JEFCA, 
and EFSA in each of our geographies. We conduct our pro-
cesses in state-of-the-art bottling facilities, all of which are 
FSSC 22000 certified1, ensuring the finest quality products 
for our consumers.

1.  Does not include the 7 plants acquired in Mexico at the end of 2022, which are still in 

the required one-year alignment process to Coca-Cola FEMSA's standards.

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This year, we set the foundations 
towards becoming the preferred 
omnichannel commercial platform 
with	Juntos+,	by	completely	
revising its IT architecture 
and successfully rolling out 
our version 4.0 in Brazil 
which	significantly	improves	
customer experience.

BE THE
PREFERRED
COMMERCIAL 
PLATFORM 

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COC A-COLA FEMSA |  2 023 IN T E GR AT E D RE P OR T |  3 2

JUNTOS+ V4.0 B2B OMNICHANNEL EXPERIENCE UNLEASHED

We are building an omnichannel B2B commercial 
platform, placing the customer at the core of every 
interaction.

Our New Juntos+: Revolutionizing Industry 
Standards
In 2023, we launched an improved mobile app and web 
experience for Juntos+ in Brazil, marking a significant 
milestone. The new architecture of Juntos+ enhances 
the user experience and supports the continuous de-
ployment of analytical solutions in our digital products. 
Built on a cloud-native, decoupled, and composable 
architecture, our new Juntos+ mobile app and website 
offer the flexibility needed to further expand our suite 
of digital and analytical products.

Fulfilling customer demand for a one-stop shop 
solution, Juntos+ enables our large base of clients to 
not only place an order for their favorite brands and 
categories whenever, wherever, and whichever way 
they choose, but also to take advantage of a constantly 
evolving array of features.

Juntos+ offers much more than flexibility and conve-
nience. This state-of-the-art digital shop allows us to 
dynamically tailor cross-selling and up-selling oppor-
tunities with a recommendation system, promotions, 
and discounts, leveraging advanced AI algorithms and 
real-time insights for personalization harnessing user 
behavior and surrounding data. By leveraging the pow-
er of data-driven decision-making, we can optimize 
sales strategies and enhance customer engagement, 
ultimately driving incremental revenue and maximizing 
the average transaction value.

During 2024, we will continue deploying our new 
Juntos+ app and web across the countries where we 
operate. Moreover, we will be scaling up the use of 
AI, further enhancing our capabilities and offerings to 
better serve our customers.

Juntos+ v4.0 is born-digital, seamlessly offering an 
array of new features

Loyalty 
program

AI 
suggested 
order

Order 
tracking

Loyalty plan 
in shopping 
cart

Push 
notifications

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IT HAS BEEN A 
FULFILLING JOURNEY

JUNTOS+ RAPID ADOPTION GROWTH

The	adoption	of	Juntos+	has	been	remarkable,	achieving	1.1	
million monthly active users as of 2023, an increase of over 35% 
compared	to	last	year.	Across	our	markets,	the	growth	of	Juntos+	is	
reflected	in	increased	orders	and	the	resulting	amplification	of	the	
performance of our core business and multi-category portfolios. 

In 2023, the more than 31.1 million orders we processed on 
digital channels represented approximately 15% of total sales—a 
71%	increase	over	2022—and	generated	approximately	US$2.4	
billion in digital revenue. These results underscore the resounding 
success of our omnichannel strategy, which is shaping the future 
of B2B commerce in our industry.

1.1 
MILLION 

monthly active 
users,	+35%	vs.	
2022.

31.1 
MILLION 

orders processed 
on digital channels, 
15% of total sales— 
+71%	vs.	2022.

US$2.4 
BILLION

in digital 
revenue.

FIRST LAUNCH
2019
~1K MAU

Monthly active 
users (MAU)

ACCELERATED THE 
EVOLUTION OF OUR 
PLATFORM
2021
~270K MAU

CHATBOT-ENABLED 
PLATFORM
2020
~140K MAU

NEW APP IN  
BRAZIL USING AI
2023
+1M MAU

THREEFOLD 
OUR MAU
2022
~810K MAU

What is next for Juntos+?
The future of Juntos+ is filled with exciting 
developments aimed at enhancing our omni-
channel experience further. 

Built on a modular and flexible architecture, 
Juntos+ integrates a newly developed analyt-
ical stack to create and deploy big AI models, 
enabling the continuous deployment of cli-
ent-centric solutions to better serve our clients 
and deliver the best customer experience. 

In the near future, we plan to test and release 
AI-powered solutions for both our clients and 
pre-sellers alike. 

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TRANSFORMING TRADITIONAL TRADE DYNAMICS

Seamless Synergy: The Juntos+ Experience
As our business thrives on strong relationships, we are dedicated 
to ensuring that our B2B omnichannel platform, Juntos+, delivers 
a comprehensive experience that is built upon the exceptional 
personal interactions our client’s value. We are bridging the gap 
between face-to-face interactions and digital by offering a suite of 
digital products through which our clients can contact us, including 
our chatbot-enabled conversational commerce solution as well 
as an evolving web portal and mobile app. We also enhance our 
clients' experience through features like our Premia Juntos+ loyalty 
program and analytical products like our suggested order solution, 
which enables clients to quickly place orders with a few clicks driv-
en by AI, helping our clients reduce lost sales by avoiding stockouts.

Juntos+ seamlessly connects over 1.1 million monthly active 
users with us in real time, leveraging digital touchpoints to en-
hance customer service and allowing our clients to commercially 
interact with us anytime, anywhere, and through an omnichannel 
experience. For this reason, we assess our processes from sales to 
delivery. To measure customer satisfaction, we use a comprehen-
sive set of metrics ensuring that our approach is both thorough and 
effective. This exemplifies our commitment to listening and acting 
on customer feedback, solving their pain points through a homolo-
gated close the loop process, making every interaction count. As 
a result, we have achieved remarkable improvements in customer 
satisfaction versus previous years.

JUAN’S JOURNEY 
AS A HAPPY 
JUNTOS+ USER

10:00 am, Monday
Juan, our client for many 
years, is visited by Mario, 
his regular pre-seller, and 
places his weekly order.

3:30 pm, Monday
Juan realizes he forgot to order a 
specific product and decides to 
quickly use Coca-Cola FEMSA’s 
Chatbot to place 
a new order.

3:35 pm, Monday
Mario receives a 
notification on his 
handheld and calls 
Juan to confirm his 
new order.

8:05 pm, Monday
Juan receives confirmation from 
Coca-Cola FEMSA’s Contact 
Center for a technician visit 
within hours.

8:00 pm, Monday
Juan reports a cooler 
malfunction via Coca-Cola 
FEMSA’s Mobile App.

10:30 am, Tuesday
Juan uses Coca-Cola 
FEMSA’s Mobile 
App Order Tracking 
Function to confirm 
that his orders will 
be delivered in the 
afternoon.

12:55 pm, Tuesday
Juan receives a notification: 
“You are our next customer 
on our service route.”

1:50 pm, Tuesday
Juan receives both orders 
and uses Coca-Cola 
FEMSA’s Mobile App 
e-payment system to verify 
and pay his total balance.

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SETTING THE BENCHMARK FOR D2C ENGAGEMENT

Our mission is to be the preferred D2C 
multi-category platform in households, 
delivering top-class products and 
services.

Driving D2C Home Delivery Expansion in 
Mexico
In 2023, we dedicated our efforts to 
expanding the reach of our D2C multicat-
egory platform, providing an omnichannel 
experience that emphasizes the conve-
nience of delivering a wide range of prod-
ucts from both The Coca-Cola Company 
and other consumer goods companies 
directly to customers’ homes.

Through the Coca-Cola en Tu Hogar 
app, alongside our website and chatbot, 
accessible across 75% of our routes, we 
have significantly broadened our digital 
footprint, elevating our monthly digital 
purchasing customer base to over 110 
thousand digital households. Consum-
ers benefit from a 24/7 digital shopping 
experience, allowing them to access our 
complete portfolio, explore promotions, 
discount opportunities, “Only Coke Can 
Do” experiences, and receive personalized 

service and direct support from customer 
call centers and delivery route drivers.

In parallel, we concentrated on signifi-
cantly enhancing our service experience. 
A testament to our efforts is the growth of 
our on-time in-full metric, which continued 
increasing in 2023, underscoring our com-
mitment to delivering exceptional custom-
er service and reliability.

As we move forward, our commitment is 
to continually enhance and develop the 
functionalities of our evolving D2C omni-
channel platform while assuring best-in-
class delivery service. From integrating 
web-based digital payment platforms and 
expanding multi-category offerings to 
launching a new visual image and intro-
ducing our loyalty plan, our focus remains 
on improving our value proposition and 
broadening household penetration in sync 
with our consumer-centric priority. More-
over, we are evaluating the potential to 
expand our home delivery model to other 
countries based on their market potential 
and digital maturity.

UNLOCKING DIGITAL-DRIVEN 
MULTI-CATEGORY GROWTH IN D2C 
HOME DELIVERY

The success of our D2C platform is fur-
ther reflected in the growing acceptance 
of digital and multi-category orders 
among home consumers, improving the 
productivity of our home delivery routes, 
average ticket, and sales. 

1,750 

total D2C 
routes.

~600K 

households 
served in Mexico.

~110K 

digital 
households.

+1.7 

million digital home 
delivery orders, 
+2.8x	in	the 
average ticket.

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DELIVERING MORE VALUE-TO-MARKET WITH MULTI-CATEGORY

Our multi-category offering is a pivotal element in our growth 
strategy, characterized by its accretive nature to revenues and 
the strategic leverage of our existing logistics and distribution 
capabilities, enhancing our value proposition by addressing cus-
tomers’ pain points through Juntos+ as an integrated solution 
that ultimately drives additional sales of our core portfolio.

Enhancing Value: The Role of Multi-Category Strategy in 
Growth
Our multi-category strategy is implemented through an omni-
channel platform that offers our customers a diverse portfolio of 
products. By harnessing our installed logistics and distribution 
capacity, this strategy boosts return on invested capital.

this success, including suggested cross-selling recommenda-
tions within Juntos+, prioritizing SKUs with higher turnover rates. 
Fueled by these advances, we are not only escalating our trans-
formation into a digitalized company—adopting technology and 
digital capabilities across our value chain—but also accelerating 
our growth into an omnichannel, multi-category player, position-
ing us for success as the preferred commercial platform.

Advancing Our Curated Multi-Category Strategy
This year we continued to strengthen our multi-category strategy 
by exploring complementary revenue streams through distri-
bution agreements and pilot programs with partners in specific 
markets.

We implement our multi-category strategy by integrating end-
to-end processes within our commercial and supply chain 
functions, creating a seamless ecosystem that facilitates collab-
oration with our partners. The role of our pre-sellers is funda-
mental to inform our traditional trade clients about our growing 
multi-category portfolio, while our digital capabilities serve as a 
catalyst to reach more customers faster.

The synergy between Juntos+ and our multi-category portfolio 
not only streamlines operations but also significantly improves 
the overall value we offer to our clients and partners. Our focus 
on enhancing customer experience also plays a crucial role in 

We prioritize leading brands across adjacent categories in beer, 
spirits, alcoholic ready-to-drink beverages, home and personal 
care, snacks, and consumer packaged goods. Regarding beer 
in Brazil, we expect to continue capitalizing our brands and 
strengthening our portfolio as the premium segment continues 
to outperform.

This tailored approach enables us not only to meet the evolving 
needs of our clients, ensuring that we cater to their preferences 
effectively, but also contributes to boosting our presence and 
visibility at the point of sale through targeted cross-promotion 
and execution opportunities across physical and digital realms.

Although growing from a small base, 
total sales from our multicategory 
portfolio, excluding beer, 

DOUBLED VS. 2022 

representing more than 1% 
of our total consolidated revenues.

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DE-BOTTLENECK 
INFRASTRUCTURE

OUR 

As our company continues to grow, we aim to 
efficiently	keep	our	infrastructure	and	digital	
operational capabilities ahead of the curve. 
This approach not only empowers the effective 
execution of our strategic pillars, but also 
enables us to optimize resource management 
and enhance customer satisfaction.

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GROWING, OPTIMIZING, AND DIGITALIZING OUR INFRASTRUCTURE

We are making unprecedented investments to enhance our infrastructure and processes with the 
power of digital enablers, significantly expanding and optimizing our production and distribution 
capacity. This approach guarantees the required flexibility to continue growing and position our-
selves as the preferred commercial platform for our clients.

Investments in Capacity in 2023 And Beyond
We plan to continue investing in production and warehouse capacity to meet growing demand. No-
tably, over the next three years, we aim to increase our production capacity by 15% and our ware-
house capacity by 30% to accommodate demand increases across the territories where we operate.

Digitalizing our Plants for Enhanced Performance, Safety, and Environmental Impact
We are implementing cost-effective and insightful digital initiatives that enhance our core manu-
facturing processes. By focusing on minimizing risks, increasing agility, and improving operational 
efficiency, these initiatives ensure the seamless delivery of high-quality products to our customers. 
As part of our digital manufacturing strategy, we have identified the technological tools and appli-
cations that underpin our Manufacturing 4.0 strategy. This ensures efficient manufacturing perfor-
mance and focuses on developing capabilities for operational responsiveness and efficiency.

Manufacturing 4.0 at Coca-Cola FEMSA

Line Performance

Connected Workforce Digital Maintenance

Digital QSE

Improve bottling line 
reliability and pro-
ductivity with a line 
visualization platform.

Digitize and automate 
operational activities 
to boost execution 
efficiency.

Advance mainte-
nance planning and 
execution with digital 
solutions that min-
imize risk and en-
hance asset produc-
tivity and reliability.

Drive the evolution 
of Quality and Safety 
standards through 
the use of digital 
solutions.

DEMAND PLANNING EXCELLENCE

At Coca-Cola FEMSA, our commitment 
to understanding and anticipating 
customer’s evolving preferences un-
derscores our dedication to exceptional 
service and operational agility. De-
mand Planning 360 is our response to 
the company's rapid growth, enabling 
prompt adjustments to the complexities 
of dynamic market demands. This ini-
tiative leverages automation, analytics, 
and cutting-edge technologies to swift-
ly adapt our infrastructure to market 
requirements and the seamless integra-
tion of new product categories into our 
offerings, while maintaining a superior 
service delivery. 

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REVOLUTIONIZING WAREHOUSE MANAGEMENT WITH AI

In 2023, we advanced our warehouse optimization 
efforts to enhance our storage density and produc-
tivity without incurring significant CAPEX. We are 
revolutionizing our approach to warehouse growth 
and management by implementing new strategies for 
space utilization—maximizing height, optimizing layout 
for more accessible fronts and minimized depths, and 
reducing the honeycombing effect. These innovations 
have increased our warehousing capacity by approx-
imately 71 thousand pallet positions, saving us an 
estimated US$44.1 million in capital expenditures. We 
also increased a further 28 thousand pallets positions 
through new distribution centers and expansions.

Through our customized AI platform, we have de-
veloped and applied algorithms that improve ware-
house processes, resulting in notable efficiencies by 

enhancing pallet and case slotting, staffing, and dock 
optimization. We are further planning to expand these 
advancements to all territories, leveraging our infra-
structure investments to optimize our entire supply 
chain, from inventory management to distribution.

New Investments in Our Primary and Secondary 
Fleet During 2023
We have made significant investments in both our T1 
and T2 fleets, aiming to tackle two important chal-
lenges: the increase in production volume and the 
need to substitute older equipment. These actions 
have been carried out to strengthen operational con-
tinuity and maintain a high level of customer service. 
During 2023, we invested in 139 T1 units, and 908 T2 
units, which cover more than 12,000 routes.

•  87	MM	UC/Year	manufacturing	capacity	increase	achieved	through	upgrades	

to existing lines and acquisition of new lines.

•  5 new lines and upgrades installed.
•  99	thousand	pallet	positions	added	to	storage	capacity	through	innovative	
space utilization strategies, new CEDIS, and expansion of existing ones.

1.  T1: Primary distribution trucks.
2.  T2: Secondary distribution trucks. 

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NEW SUPPLY CHAIN CAPABILITIES 
EMPOWERING JUNTOS+

Our omnichannel strategy leverages the strengths of our leading-edge supply chain new capa-
bilities to deliver on our vision of becoming our customers’ and partners’ preferred commercial 
platform and ally for growth. Our goal is to build a future-ready omnichannel commercial plat-
form backed with a safe, digital, flexible, and resilient supply chain operation. Through our use 
of digital tools and increasing operational discipline, we seek to continuously improve customer 
service and the productivity of our delivery teams.

ACHIEVING INCREASED EFFICIENCY AND CUSTOMER SATISFACTION FROM ORDER TO DELIVERY

ROUTING AND TRUCK LOAD 
DESIGN OPTIMIZATION

DIGITAL DISTRIBUTION AND 
REAL TIME ROUTING

MI RUTA KOF

1

2

3

4

5

6

ORDER ENTRY AND 
FLEXIBLE DISTRIBUTION

VOICE PICKING

ORDER TRACKING

W A R E H O U S E   D E S I G N   •   O P E R A T I N G   M O D E L S   •   D I S T R I B U T I O N   P L A N N I N G   O P T I M I Z A T I O N

1   Order entry and flexible distribution
We can offer 24/7 order entry to our customers by leveraging both 
real-time and dynamic routing across our secondary distribution fleet in 
Argentina, Brazil, Colombia, Costa Rica, Guatemala, Mexico, Panama, and 
Uruguay. Through our Customer Control Tower, we monitor and manage 
our entire commercial and distribution operation, enabling the flexibility 
to plan vehicles’ routes on a daily, weekly, and monthly basis, thereby 
optimizing available delivery resources and distances traveled to serve 
our customers.

2   Routing and truck load design optimization
We carefully plan delivery paths to navigate mobility and other con-
straints efficiently. Moreover, our refined truck loading approach focuses 
on enhancing safety, reducing waste, and improving productivity. This 
streamlined process ensures timely, efficient, and safe deliveries, reflect-
ing our commitment to operational excellence and sustainability.

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3   Voice picking; Advancing Picking 

Solutions for Optimal Warehousing
In our quest for operational excellence, we 
strategically implemented advanced picking 
solutions, seamlessly merging real and optimal 
picking methodologies. Leveraging cutting-edge 
technology such as voice commands and digital 
imagery, these solutions elevate our warehouse 
services, enabling the meticulous assembly of 
mixed pallets tailored to individual client re-
quirements, achieving maximum load and route 
optimization, and driving enhanced accuracy 
and productivity. We continued the rollout of 
voice picking capabilities across our Brazil and 
Mexico operations.

4   Digital distribution and real time routing
Our updated Digital Distribution platform 
addresses the entire strategic and tactical 
planning cycle of our secondary distribution 
process—from analytics to delivery route plan-
ning and execution. The platform features route 
traceability, a web-based app for supervisors, 
end-to-end supply chain network analysis, 
digital real-time routing control, and interaction 

with customers to track their orders. We have 
completed the rollout of digital distribution 
across our Brazil, Mexico, Costa Rica and Uru-
guay operations.

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

6   Mi Ruta KOF
In Mexico, we implemented the Mi Ruta KOF, a 
business initiative that processes key informa-
tion from different strategic areas to generate 
added value and facilitate integrated operation-
al management. It tracks performance through-
out the logistics process, enabling supervisors 
to conduct more detailed tracking, including 
safety indicators, customer service, and pro-
ductivity metrics. Mi Ruta KOF is now active in 
over 20 thousand routes.

ENSURING A CONSISTENT AND HIGH-
QUALITY CUSTOMER EXPERIENCE 
ACROSS ALL TOUCHPOINTS

We are focused on developing stan-
dardized metrics to calculate customer 
service across our operations. By aligning 
metrics, we aim to gain a more compre-
hensive understanding of our customer 
service performance, enabling us to 
identify areas for improvement, enhance 
customer satisfaction, and ultimately 
drive growth in critical market segments.

 
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STRENGTHEN
CUSTOMER-CENTRIC 
OUR
CULTURE 

At Coca-Cola FEMSA, we are on an exciting path to growth, where every 
single employee plays a pivotal role in shaping our future. To this end, we are 
strengthening our customer-centric culture and reorganizing the way we work into 
a more insight driven, agile, and effective organization. 

Our journey is rooted in customer centricity, ensuring that we deeply understand 
and meet the evolving needs of our customers and consumers. Alongside, we 
embrace a multiplier leadership style, empowering our team members to amplify 
their impact by leveraging their strengths and developing our people. Supporting 
these efforts is our commitment to psychological safety—a foundational element 
that allows our employees to voice their ideas, challenge norms, and contribute 
meaningfully without fear of retribution.

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CULTURAL EVOLUTION

We refreshed our Vision and defined 
Coca-Cola FEMSA Principles to establish 
the cultural foundation of our customer 
centricity and growth transformation.

Ten principles to drive Coca-Cola FEMSA towards its growth ambition and create the desired culture and work 
environment. We relate these principles to the human body: The head, focused on placing our customers first. 
The heart, encompassing 5 principles that relate to our employees, our people. And finally, the hands, with 4 
principles that represent what and how we want to do things.

COCA-COLA FEMSA PRINCIPLES

1.  Place Customers First 

6.  Foster Psychological Safety 

Purpose
TO REFRESH THE WORLD 
ANYTIME, ANYWHERE

Refreshed Vision
BE OUR CUSTOMERS’ AND PARTNERS’ 
PREFERRED COMMERCIAL PLATFORM AND 
ALLY FOR GROWTH, FOSTERING A 
SUSTAINABLE FUTURE.

We place our customers and consumers at the 
center of our decisions. We strive to provide them 
with an exceptional experience and earn their 
preference.

2.  Value Our People 

Nothing is more important than the safety of our 
people. We build high performance teams by 
hiring, developing, and promoting the best talent. 
Our leaders foster the continuous development of 
our people. We value diversity within our teams.

3.  Do the Right Thing 

We conduct ourselves ethically and always do the 
right thing. In all our actions, we take care of the 
impacts we have on our planet, communities, and 
people.

4.  Act as A Founder 

We think and act to maximize the long-term health 
of the business and not for short term results. We 
do what is best for the company as a whole vs. 
personal or functional agendas.

5.  Promote A Growth Mindset 

We promote thinking big across our business. We 
value lifelong learning and self-development. We 
encourage our people to be curious and explore 
new possibilities.

We foster environments where our people feel 
included, able to voice their honest opinion and 
debate openly without fear of being punished. 
We earn trust by communicating honestly and 
transparently with each other. Leaders must foster 
two-way feedback.

7.  Operate with Excellence 

We operate at the highest standards and are 
disciplined in everything we do. We continually 
raise the bar in our teams to improve our products, 
services, and processes. Leaders operate at all 
levels and no task is beneath them.

8.  Leverage Technology and Innovation 

We foster innovation, the use of new technologies 
and ideas that give us an edge in our business. 
We harness data and AI to generate a competitive 
advantage.

9.  Act Swiftly 

We are action oriented. We challenge bureaucracy 
and streamline our processes to achieve the 
fastest response time.

10. Deliver Results 

We execute consistently on the metrics that matter 
to our business. We take full accountability for the 
results we deliver.

 
 
 
 
 
 
 
 
 
 
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DRIVING GROWTH THROUGH CUSTOMER CENTRICITY

Placing Our Consumers and Clients at The Core of 
Everything We Do
At the heart of our growth ambition lies our com-
mitment to customer centricity. Understanding and 
meeting the ever-evolving needs of our customers are 
paramount, as it fuels innovation, enhances satisfac-
tion, and strengthens loyalty.

At Coca-Cola FEMSA, measuring customer service is 
a meticulous process that leverages a blend of key 
performance indicators. This comprehensive approach 
includes customer service metrics for key moments 
in the sell-to-delivery process, a Net Promoter Score 
(NPS), and sentiment analysis powered by AI. This ap-
proach guides us to foster long-term customer loyalty.

By placing our consumers and clients at the core of ev-
erything we do—from product development to service 
delivery—we forge deeper connections, anticipate their 
needs, and exceed their expectations. This dedication 
not only sets us apart in the competitive landscape 
across our regions but also propels our growth, ensur-
ing we remain at the forefront of the beverage industry. 
Our focus on customer centricity is a powerful driver of 
shaping a future where we continue to deliver value to 
every customer we serve.

Key Customer Experience Indicators
We have a customer centric focus, where understand-
ing our customers through robust measurement is 
essential to shaping our strategies and decisions.

•  Customer Service Metrics enable us to assess and 
optimize every interaction with our customers, from 
the initial order to the final delivery. This granular 
insight helps us identify areas for improvement and 
ensure consistent service excellence.

•  Net Promoter Score (NPS) gauges customer loyalty 
and satisfaction by measuring their willingness to 
recommend our products and services. This met-
ric provides a clear indication of our relationship 
strength with customers and the overall health of our 
customer service.

•  Sentiment Analysis, utilizing AI, allows us to un-
derstand the emotions behind customer feedback 
across various channels. This advanced analysis 
offers us a deeper understanding of customer per-
ceptions and needs, enabling us to tailor our services 
and communications more effectively.

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ENABLING A NEW WAY OF WORKING

Fueled by technology and digital agility, Coca-Cola FEMSA’s Digital and Analytics Hub serves as a catalyst for a new 
Way of Working across the company, aligning the needs of customers, consumers, and business.

Our Digital and Analytics Hub spearheads cultural transformation and strategic capability building. With a cus-
tomer-centric mindset, we co-create digital and analytical solutions that seamlessly integrate across our com-
mercial platforms—from Juntos+, direct-to-consumer, and indirect omnichannel platforms to digital payments, 
pricing, and promotions.

Fostering a co-creation process, our Digital and Analytics Hub assembles agile innovation cells with diverse profiles 
and skills, ensuring active participation from conception to delivery. Leveraging frameworks like scrum or kanban, 
we facilitate continuous value delivery in short time spans. Collaborative workspaces encourage teamwork, creating 
an environment conducive to innovation. Our agile innovation cells not only accelerate omnichannel platform expan-
sion but also yield positive value through an aggressive pipeline of digital and analytical solutions.

Agile Cells: Solutions Focused on Customer Centricity
Through our co-creation model, our agile cells are generating positive value through an aggressive pipeline of cus-
tomer centricity digital and analytical solutions.

Boosting Sales 

Optimizing Distribution Dynamics

Elevating User Experience

One of our agile cell’s innovations 
uses machine-learning algorithms 
to revolutionize inventory 
management. This solution for our 
Juntos+ B2B platform enables us to 
predict the number of products our 
clients need to prevent out of stocks, 
leveraging the suggested order 
feature to boost sales performance.

Another agile cell’s innovation 
optimizes distribution planning using 
machine learning. This innovation 
accelerates delivery response 
capacity, amplifying customer 
service, and business profitability. 
Artificial intelligence, employed 
for calculating delivery times, has 
significantly elevated customer 
service levels.

Our Juntos+ app agile innovation 
cell leverages customer knowledge 
to optimize the user interface, 
addressing frictions, expectations, 
and objectives. The result is a 
refined customer experience across 
every journey stage—from search 
and browse to product knowledge, 
ordering, and delivery status 
confirmation.

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BUILDING A PSYCHOLOGICALLY SAFE WORKPLACE

Why is Fostering a Culture of Psychological Safety Crucial 
for Driving Our Growth Mindset?
Fostering a culture of psychological safety is fundamental 
for empowering every employee to assertively contribute to 
Coca-Cola FEMSA’s growth journey. By ensuring an environ-
ment where team members feel safe to express ideas, raise 
concerns, and challenge processes, we unlock the full po-
tential of our workforce. This not only encourages innovation, 
productivity, and collective problem-solving but also deepens 
our understanding of our customers’ needs and expectations, 
driving our customer-centric culture.

Transforming Company Culture: The Path to Psychological 
Safety
In 2023, we embarked on a thorough program to immerse the 
entire company in a cultural evolution toward psychological 
safety. This comprehensive strategy encompassed a suite 
of training programs, cultural dynamics, and communication 
campaigns designed to permeate every level of the company.

Action plans were tailored for implementation, with a special 
toolkit developed to facilitate management’s engagement with 
teams effectively across our operations. The initiative also in-
cluded leadership summits and campaigns promoting appro-
priate behaviors, all aimed at nurturing an environment where 
collaboration thrives. Through these coordinated efforts, we 
are laying the groundwork for an organizational culture where 
every employee feels that they belong, safe, valued, and em-
powered to contribute to our collective growth and success.

Achieving Outstanding Results
By systematically measuring psychological safety within the 
organization, we aim to develop targeted strategies that help 
us advance in our goals.

In 2023, we launched our company's first psychological safety 
survey to measure the level of comfort employees feel in four 
key safety areas that drive performance: inclusion, learner, 
contributor, and challenger. Over 10,000 employees par-
ticipated in the survey, achieving an overall score of 61 
points, with a standout score of 76 in inclusion safety. 
This result is an useful starting point, as we aim to 
build on these areas further.

Moreover, we implemented our biennial employee 
engagement survey throughout our operations during 
2023. With 93% participation, the survey showed par-
ticularly outstanding results in two dimensions: com-
mitment with 89% and enablement with 83%.

These results offer a clear direction for where we need to 
concentrate our efforts to continue creating an even better 
workplace for everyone.

61%

points achieved in our 
company's overall score 
on the first psychological 
safety survey.

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DRIVING MULTIPLIER LEADERSHIP

How Does a Multiplier Leadership Approach Unleash our 
Company’s Potential?
At Coca-Cola FEMSA, we embrace a multiplier leadership approach 
as a catalyst for growth and innovation. This leadership model ampli-
fies the collective intelligence, capabilities, and engagement of our 
teams by empowering individuals to lead. Multiplier Leaders foster 
an environment where ideas flourish, challenges are embraced as 
opportunities for learning, and everyone is encouraged to contribute 
to their fullest potential. By leveraging the collective creativity of our 
workforce, we accelerate our progress towards 
achieving our strategic goals, enhancing our 
competitive edge, and ensuring we can 
deliver long term sustainable value in 
the evolving beverage industry.

At the intersection of 
psychological safety and 
multiplier leadership lies an 
accelerated sustainable growth: 
psychological safety lays the 
groundwork for growth, 
and multiplier leadership 
accelerates it. 

FOSTER A

SUSTAINABLE 
FUTURE

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CATHERINE REUBEN
CHIEF CORPORATE AFFAIRS OFFICER

RAFAEL RAMOS
CHIEF SUPPLY CHAIN AND 
ENGINEERING OFFICER

INTERVIEW WITH OUR 
CORPORATE AFFAIRS AND
SUPPLY CHAIN AND 
ENGINEERING OFFICERS

1.  Catherine, Rafael, can you share insights about Coca-Cola FEMSA’s new 

Sustainability Framework?

The new design of our Sustainability Framework marks an evolution in our commitment to 
fostering a sustainable future. At the heart of this framework are seven key pillars: Water 
Stewardship, World Without Waste, Climate Action, Product Portfolio, Sustainable Sourc-
ing, Integral Employee Well-being, and Community Development. This comprehensive 
approach fortifies the integration of social, economic, and environmental value creation 
into every facet of our operations, acknowledging the link between sustainable practices 
and the ability to generate long-term value for all stakeholders.

Underpinning these pillars are three transversal concepts that serve as the bedrock of our 
framework: Culture, Human Rights, Diversity, Equity, and Inclusion, and Ethics and Gover-
nance. These concepts ensure that sustainability permeates across our organization. They 
highlight our commitment to creating a workplace and a world that respects human rights, 
celebrates diversity, and upholds the highest ethical standards.

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Our holistic view of sustainability recognizes that real 
progress can only be achieved by addressing challeng-
es collectively. For example, our water stewardship ini-
tiatives go beyond conserving water in our operations 
to include actions that contribute to water security for 
communities and ecosystems. Similarly, our efforts to 
build a World Without Waste extend to creating a circu-
lar economy that reduces our footprint and encourages 
recycling and reuse in our communities. Climate Action 
is also a critical pillar in our framework. Coca-Cola 
FEMSA is committed to reducing its carbon footprint 
through energy efficiency, renewable energy adoption, 
sourcing, and sustainable logistics.

In parallel, we continue to explore and offer zero and 
lower calorie products in our Product Portfolio as well 
as leveraging sustainable packaging solutions, demon-
strating our dedication to both environmental steward-
ship and consumer well-being.

The Integral Employee Well-being and Community De-
velopment pillars reinforce our belief that sustainabil-
ity extends to creating a positive impact on the lives of 
our people and the communities we serve. By investing 
in the health, safety, and well-being of our employees 

and supporting the development of our communities, 
we strengthen the foundation upon which our company 
and people thrive.

Our pioneering financing strategy closely aligns with 
our Sustainability Framework, ensuring our financial 
endeavors directly contribute to achieving our ambi-
tious sustainability goals. These efforts not only drive 
us towards our environmental and social objectives, 
such as enhancing water efficiency, increasing renew-
able energy use, and reducing carbon emissions but 
also reinforce our commitment to fostering economic, 
environmental, and social well-being across our value 
chain. Through our pioneering Green Bond and the 
introduction of our Sustainability-Linked and Sustain-
ability Bonds in Mexico, we are investing in the future.

Coca-Cola FEMSA's new Sustainability Framework is 
more than a commitment; it is a comprehensive strate-
gy that embeds our social, economic, and environmen-
tal commitments into the core of our business model, 
enabling us to face today's challenges while paving the 
way for a sustainable and inclusive future.

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2.  Catherine, can you share how Coca-Cola FEMSA's commitment to community 

development drive both local well-being and the company's sustainability goals?

At Coca-Cola FEMSA, we understand that our success is inherently linked to the devel-
opment of our local communities. Our approach to community engagement is not just 
about being a good neighbor; it is also about fostering partnerships that yield lasting 
benefits for the community and our business. Moreover, this commitment extends 
throughout our entire value chain, from suppliers to clients and business partners, 
ensuring we continue to deliver economic value while generating social development 
across our operations.

Our Model for Addressing Risks and Relations with Our Community (MARRCO) method-
ology is the backbone of our efforts to build strong, win-win relationships with nearby 
communities. MARRCO guides us in developing comprehensive Community Engage-
ment Plans, focusing on programs and activities that respond directly to community 
needs while ensuring our business's sustainability and growth. By 2030, our goal is to 
implement Community Engagement Plans based on the MARRCO methodology at every 
priority site, underscoring our dedication to this collaborative approach.

By working closely with our communities, we not only enhance local development but 
also contribute to achieving our ambitious environmental objectives, including our 
water stewardship, PET collection, and climate action goals. Moreover, understanding 
that achieving our sustainability vision requires collective action, we also aim to build 
alliances beyond our local communities, including governmental bodies, industry peers, 
and environmental organizations. These partnerships are pivotal, enabling us to amplify 
our impact.

BY WORKING CLOSELY WITH OUR 
COMMUNITIES, WE NOT ONLY 
ENHANCE LOCAL DEVELOPMENT 
BUT ALSO CONTRIBUTE TO 
ACHIEVING OUR AMBITIOUS 
ENVIRONMENTAL GOALS.

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WE ARE A GLOBAL BENCHMARK IN WATER 
EFFICIENCY WITH 1.42 LITERS OF WATER USED 
PER LITER OF BEVERAGE PRODUCED.
+100% OF WATER USED IN 2023 BEVERAGES 
RETURNED VIA REPLENISHMENT PROJECTS.

3.  Catherine, Rafael, can you outline the broader impact of our company's water 

stewardship strategy?

At Coca-Cola FEMSA, we have embarked on a comprehensive water stewardship strategy that 
transcends our operations. Our goal has a dual commitment: to enhance water efficiency within 
our bottling plants and to extend our efforts far beyond, protecting the vitality of watersheds 
and fostering water access and resilience in the communities where we operate.

Our dedication to operational efficiency is relentless. Every year, we invest in cutting-edge tech-
nologies and best practices aimed at reducing our Water Use Ratio (WUR), a testament to our 
resolve to minimize our environmental footprint. Yet, our ambition is driven by the fundamental 
understanding that true stewardship encompasses not just conservation but active replenish-
ment and community engagement.

In collaboration with valued partners, including local governments, NGO, and international alli-
ances, we are leading projects that revitalize local watersheds. From reforestation initiatives to 
the construction of sustainable water infrastructure, our projects are designed to replenish more 
water than we consume. We are steadfast in our determination to achieve a net-positive impact.

Central to our strategy is the belief that water is vital for the communities. In regions affected 
by water scarcity, we actively collaborate with The Coca-Cola Company, The Coca-Cola Foun-
dation, and FEMSA Foundation to co-create innovative programs that provide access to clean 
and safe water, sanitation, and hygiene (WASH) solutions. Through these initiatives, we are 
not just enhancing water access but also nurturing community development. In a world where 
water scarcity poses a growing challenge, our journey in water stewardship is one of innovation, 
collaboration, and profound commitment to our communities.

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4.  Catherine, Rafael, what is Coca-Cola FEMSA's 

approach to advancing its World Without Waste 
strategic pillar?

composed of 98% recyclable materials. This includes the 
transformation of Sprite bottles in 2023 from green to trans-
parent to improve recycling efficiency.

Our first approach has been our dedication to extending the 
lifecycle of our packaging. In 2023, 32% of our volume was 
generated from returnable/reusable bottles, surpassing the 
Coca-Cola System's 25% target by 2030. We are commit-
ted to enhancing this initiative, ensuring that the benefits of 
returnable/refillable packaging for the environment and our 
consumers continue to grow.

Additionally, we aim to use at least 50% recycled PET resin in 
our packaging by 2030. In 2023, we set a new benchmark by 
using 109,889 thousand tons of rPET in our packaging, mark-
ing a 32% increase from the previous year and keeping us on 
track to achieve our goal. Our efforts also extend to designing 
lighter and more efficient bottles that require less material, 
while maintaining the quality and integrity of our products.

The start of operation of PLANETA in 2024, our new PET 
recycling facility in Tabasco, Mexico, together with ALPLA, 
stands as a significant milestone. Designed to process 
50,000 tons of PET annually, it will make a significant 
contribution toward our goal of achieving self-sufficiency in 
sustainable packaging materials.

In addition to increasing the use of recycled resin, we also 
prioritize the recyclability of our packages. Our bottles are 

Our efforts to incorporate recycled materials extend beyond 
PET; we utilized 36% recycled glass, with our operations in 
Colombia and Central America leading the way, and 64% 
recycled aluminum, with Brazil and Argentina reaching an 
impressive 76%.

We recognize that through collective action, we can achieve 
greater impact in our efforts to build a World Without Waste. 
For instance, through our longstanding partnership with 
ECOCE, we have contributed to elevating Mexico to a nation-
al PET collection rate of 62.8%, on par with the European 
Union. This collective approach also includes educating 
communities on proper waste separation, enhancing recy-
cling processes, and establishing effective PET collection 
systems. By fostering community involvement and strength-
ening partnerships, we aim to increase recycling infra-
structure and support local PET collectors, a critical step 
to achieve our ultimate goal of collecting the equivalent of 
100% of the PET we use.

Through these extensive and comprehensive initiatives, we 
are not merely working toward a World Without Waste; we 
are demonstrating the effectiveness of a holistic approach in 
building a resilient circular economy.

WE ARE ADVANCING THE CONSTRUCTION OF PLANETA, 
OUR NEW FOOD-GRADE PET RECYCLING FACILITY IN 
MEXICO, WITH THE CAPACITY TO PROCESS 50,000 
TONS OF POST-CONSUMER PET BOTTLES ANNUALLY.

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WE ARE PILOTING IN MEXICO CITY THE WORLD'S FIRST 
ELECTRIC TRUCK DESIGNED SPECIFICALLY FOR THE UNIQUE 
DEMANDS OF THE BEVERAGE INDUSTRY.

5.  Rafael, how is Coca-Cola FEMSA advancing its sustainable mobility strategy, especially 
with the introduction of a new electric vehicle designed specifically for the beverage 
industry?

In October 2023, Coca-Cola FEMSA took a significant leap forward in its ambitious journey toward 
green mobility by launching an eight-month pilot program featuring a new electric truck developed 
in partnership with BYD. This vehicle, the first of its kind in the world tailored specifically for the 
beverage industry, embodies our vision of combining customer-centric delivery processes with 
environmental stewardship. The truck's design caters to the unique demands of our operations, ac-
commodating standard 14 low-bed pallets with flexibility for other configurations. This innovation, 
co-developed with BYD, represents a significant step in our commitment to green mobility.

Given the extensive scale of our operations, with over 1,750 D2C delivery routes, the adoption of 
electric vehicles into our fleet would represent a significant step toward substantially lowering our 
carbon footprint and this pilot program stands as a promising component of our sustainable mobil-
ity strategy.

In addition to electric mobility alternatives, our pursuit of operational excellence through dynamic 
route optimization, advanced telemetry, and digital technologies continues to refine our distribu-
tion strategies, enhancing fleet utilization, safety, and reducing environmental impact. By integrat-
ing global partnerships, advanced analytics like Total Cost of Ownership, and standardized testing 
protocols, we are steering our fleet toward a holistic approach to sustainable mobility.

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6.  Catherine, can you share how Coca-Cola FEMSA responded to the challenges 

posed by Hurricane Otis in Acapulco?

Coca-Cola FEMSA has a long-standing history of stepping up and demonstrating a 
deep-rooted commitment to aiding communities affected by natural disasters across 
our operational footprint. This permanent commitment is a cornerstone of our corporate 
ethos, guiding our actions and initiatives. It is with this same spirit of responsibility that 
we approached the catastrophic impact of Hurricane Otis on Acapulco, the strongest 
hurricane on record to strike Mexico’s Pacific coast.

Following the unprecedented devastation brought by Hurricane Otis, Coca-Cola FEMSA 
has taken a proactive stance in contributing to the recovery and resilience efforts in Aca-
pulco, mobilizing resources and reaffirming our integral connection to the community.

In the immediate aftermath, recognizing the urgent need for clean drinking water, we 
rapidly provided over 120,000 liters of bottled water to those affected. Moreover, to ad-
dress the ongoing water scarcity, we deployed two VenXAgua Water Treatment Vehicles, 
each with the capacity to purify 48,000 liters of water daily, facilitating access to clean 
water for drinking and food preparation.

We are now investing Ps. 575 million into reconstructing our Acapulco facilities and 
supporting the communities. This investment is not only about restoring our operational 
capacity but serves as a cornerstone of our efforts to contribute to revitalize the local 
economy. Through these actions, Coca-Cola FEMSA is demonstrating our unwavering 
dedication to the economic, social, and environmental well-being of the communities 
where we operate.

OUR SUSTAINABILITY EFFORTS ARE INSPIRED BY 
OUR COMPANY’S COMMITMENT TO SIMULTANEOUSLY 
CREATE ECONOMIC AND SOCIAL VALUE WHILE 
GENERATING ENVIRONMENTAL WELL-BEING.

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COCA-COLA FEMSA’S PATH

TO SUSTAINABLE AND INCLUSIVE GROWTH 

Sustainable Growth: Core Priority and Guiding 
Principle at Coca-Cola FEMSA
At Coca-Cola FEMSA, our strategic priorities in-
corporate sustainability principles in two comple-
mentary ways.

First, these principles serve as a foundational 
guideline, ensuring that every decision and its 
subsequent impact adheres to sustainable prac-
tices. This commitment ensures that our growth is 
both sustainable and inclusive, and works to the 
benefit of all stakeholders involved.

Second, sustainability stands as a core priority in 
its own right: a commitment to actively making a 
difference. We purposefully distinguish this from 
our broader guidance on sustainability in order to 
emphasize our dedication to proactive steps to-
wards a more sustainable future. Our commitment 
extends beyond compliance, to the intentional fos-
tering of a culture of action that achieves tangible 
results across our organization and value chain.

Our Culture of Action
In recent years, we have carried out a thorough 
sustainability transformation involving every part 
of our operation. Our goal was to align not only 
with local standards but also with global best 
practices, setting new benchmarks in our markets. 
To this end, we have set sustainability priorities 
based on materiality assessments and adapted 
our capital strategy to support sustainable devel-
opment, partly through green, social, and sustain-
ability-linked bonds.

A dedicated Sustainability Committee directed 
this transformation. Top executives helmed the 
project, including our CEO, CFO, a COO, CHRO, 
Supply Chain and Engineering Officer, and Cor-
porate Affairs Officer, along with members from 
the FEMSA Sustainability team. The committee’s 
diverse, informed perspectives ensured a com-
prehensive approach and integrated a culture of 
action into our sustainability vision.

THE KEY CONSIDERATIONS IN OUR SUSTAINABILITY 
TRANSFORMATION:
1.  Embed sustainability in all critical business actions to 
ingrain a new way of working at Coca-Cola FEMSA.

2.  Balance best-in-class efforts across environmental, 

social, and governance priorities.

3.  Drive change from the top, encouraging bold decision-

making and shared responsibility in advancing 
sustainability initiatives.

4.  Consider all sources of value and the costs of inaction, 
balancing	immediate	financial	incentives	with	the	long-
term value of sustainability progress.

5.  Ensure	transparency	and	define	clear	metrics	that	can	be	

quickly cascaded throughout the organization.

6.  Amplify change management through training, conveying 
the corporate sustainability strategy to key stakeholders 
and empowering them to implement change.

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SUSTAINABLE FUTURE 
FRAMEWORK

The Evolution of Coca-Cola FEMSA’s Sustainability Framework

We have recently updated our Sustainable 
Future Framework, building upon the foun-
dation laid by our previous strategic model. 
This enhanced Framework now more pre-
cisely aligns with the strategic directions of 
both FEMSA and The Coca-Cola Company, 
ensuring a cohesive approach to sustain-
ability that resonates with our core values 
and business objectives. By refining our 
focus, we are better positioned to address 
current challenges and seize future oppor-
tunities, driving sustainable growth and 
impact across all aspects of our operations.

To update our Sustainable Future Frame-
work, we undertook a comprehensive study 
in partnership with an independent third 
party, engaging over 300 individuals across 

our operational countries. This process 
included interviews with our corporate and 
senior leadership team executives, along 
with their respective teams, to gain in-
depth insights. Furthermore, we organized 
work sessions with organizational leaders 
whose roles significantly influence sustain-
ability practices across the company, and 
conducted forums involving key corporate 
functional areas to foster broad engage-
ment. External perspectives were also 
integrated through interviews with investors 
and other research tools, ensuring a holistic 
view. Finally, FEMSA actively participated 
in the conclusive review of priorities, with 
a special focus on governance, to align our 
sustainability efforts with strategic objec-
tives and stakeholder expectations.

S & GOVE R N A N

C
I
H
T
E

E

C

Community 
development

Water
stewardship

C

U

L

T

U

R

E

Integral
employee
well-being

SUSTAINABILITY 
FRAMEWORK

World without
waste

Sustainable 
sourcing

H

U

M

A

Product
portfolio

N RIGHTS, DIVER S I T Y ,

Climate
action

Y   &  IN CLUSION

T

I

U

Q

E

 
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STRATEGIC PRIORITIES

SUSTAINABILITY

ETHICS AND GOVERNANCE

APPENDICES

COC A-COLA FEMSA |  2 023 IN T E GR AT E D RE P OR T |  58

OUR SUSTAINABILITY 
PRIORITIES

3

17

15

13

16

10

4

9

1

8

2

7

12

6

11

5

19

22

20

24

26

28

31

18

14

21

27

23

29

34

36

25

35

30

33

32

39

40

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

B U S I N E S S   S U C C E S S

Materiality Assessment 
Our detailed materiality assessment 
aligns our sustainability priorities with 
both stakeholder expectations and the 
long-term objectives of our Sustain-
able Future Framework. This approach 
ensures a targeted and impactful sustain-
ability strategy and actions, appropriate 
to the evolving dynamics of our business 
environment and stakeholder community.

In the process of identifying material 
issues, we conducted an analysis of our 
business risk matrix and revised both 

FEMSA’s governance structure and our 
priorities with The Coca-Cola Com-
pany. We also considered key topics 
for the beverage industry according 
to sustainability experts, performed a 
detailed peer benchmark, and included 
considerations from external stakehold-
ers such as NGOs and public opinion. 
This assessment’s outcome led to the 
strategic mapping and identification of 
45 key topics and 17 material priorities 
within our Sustainable Future Frame-
work. These were integrated into the 
company’s risk management process, 

reviewed, and approved by the senior 
management team.

We are currently in the process of up-
dating our materiality matrix and prior-
ities. While this process is ongoing, we 
have made significant progress, refining 
our methodology and criteria to ensure 
comprehensive stakeholder engage-
ment and robust analysis. An updated 
matrix and priorities will be published in 
our 2024 Integrated Report.

 CLIMATE ACTION
4  GHG Emissions Reduction
5  Sustainable Mobility
6  Climate Change Adaptation
9  Energy Management: Renewables and 

Efficiency

 WATER STEWARDSHIP
10  Water Access, Sanitation, and Hygiene (WASH)
11  Context-Based Hydrological Safety
17  Water Efficiency

 WORLD WITHOUT WASTE
1  Packaging Circular Economy
12  Consumer Engagement for Circular Economy
26  Industrial Waste Circular Economy
34  Customer Engagement for Circular Economy

 PRODUCT PORTFOLIO 
2  Nutritional Attributes of Product Portfolio
7  Product Portfolio Diversification
18  Advertising and Commercial Practices
31  Promotion of Healthy Habits
38  Information and Quality of Products

 SUSTAINABLE SOURCING
28  GMOs and Traceability of Ingredients
36  Support of Local Supply Chains
41  Supplier Relationship Management 
43  Environmentally Responsible Dairy Farming

 COMMUNITY DEVELOPMENT
14  Supporting Small Businesses
19  Women’s Empowerment
22  Local Community Relationships

 INTEGRAL EMPLOYEE WELL-BEING
16  Safety, Health, and Wellness
21  Labor Relations
32  Talent Attraction
33  Compensation and Benefits
44  Training and Development
45  Opportunities for Youth

 ETHICS AND GOVERNANCE
3  Global Integrity and Compliance
8  Relationship with Government
23  Standards for Contractors
24  Best-in-Class Board Practices
25  Information Security and Cybersecurity
27  Partnerships for Sustainability
29  Digitalization in Customers’ Processes
30  Comprehensive Risk Management
35  Code of Conduct
39  Customer Satisfaction Measurement 
40  Quality of Service for Customers
42  Mechanism for Consumers to Raise Concerns

 HUMAN RIGHTS, DIVERSITY, EQUITY, AND INCLUSION
13  Human and Labor Rights
15  Diversity and Inclusion

 CULTURE
20  Culture, Ethics, and Values
37  Road Safety 

 
OVERVIEW

STRATEGIC PRIORITIES

SUSTAINABILITY

ETHICS AND GOVERNANCE

APPENDICES

COC A-COLA FEMSA |  2 023 IN T E GR AT E D RE P OR T |  59

CONTRIBUTION TO 

THE 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, the greatest impact opportunities as we 
carry forward our Sustainable Future Framework and 
initiatives lie within these fourteen goals:

We are collaborating with FEMSA 
Foundation on social initiatives in 
our communities, focusing on early 
childhood and healthy lifestyles.

We’re dedicated to efficient water use, 
conserving watersheds, and contributing 
to safe drinking water access for our 
communities. By 2025, our ambition 
is to develop with our communities 
and stakeholders one water access or 
replenishment project at each priority site, 
returning locally 100% of the water we use.

We maintain a focus on the health, safety, 
and well-being of our employees, customers, 
consumers, and communities through our 
internal and external social priorities. In 
so doing, we reinforce our commitment to 
economic value, social and environmental well-
being. Additionally, we offer a diverse beverage 
portfolio—including our expanding zero- and 
low-sugar options—and implement responsible 
marketing strategies.

We strive for a broad energy efficiency 
strategy across our operations and our 
entire value chain, integrating renewable 
energy sources and technologies to cut 
CO2e emissions in line with our climate 
action commitment. 

Aligned with our ambition to improve gender 
diversity at all levels of the organization, we 
are deploying initiatives to increase women's 
representation across our operations. By 2030, 
our ambition is for women to represent 40% 
of leadership and management positions. 
We are also implementing programs to foster 
women's financial and digital empowerment in 
traditional trade.

We pursue sustainable economic growth 
by efficiently using resources, fostering 
a work environment for comprehensive 
professional development, creating 
jobs in emerging markets, and applying 
sustainable sourcing. Additionally, we 
develop community initiatives focused 
on empowerment to boost resilience and 
reinvigorate local economies.

OVERVIEW

STRATEGIC PRIORITIES

SUSTAINABILITY

ETHICS AND GOVERNANCE

APPENDICES

COC A-COLA FEMSA |  2 023 IN T E GR AT E D RE P OR T |  60

We integrate digital innovation 
to bring added value to our 
value chain, including training 
programs designed to empower 
customers with technological 
advancements that enhance 
overall efficiency. Additionally, 
we work to enhance our 
sustainability performance 
and drive industry innovation, 
focusing on key areas like water 
stewardship, energy efficiency, 
and reducing our carbon 
footprint across the value chain.

By 2030, we are committed to 
decreasing our Scope 1 and 2 
emissions by 50% and reducing 
our Scope 3 value chain emissions 
by 20% vs. 2015, aligned to 
Science Based Targets initiative. 
To meet these ambitions, we set 
initiatives to transition relevant 
operational assets to lower 
emission alternatives and are 
launching various initiatives to 
address emissions throughout our 
value chain.

Our work with small local 
businesses across our 
extensive value chain of 
suppliers, customers, and other 
stakeholders seeks to improve 
their financial and digital 
inclusion. Simultaneously, we 
focus on contributing to our 
communities with safe water, 
improved sanitation, and 
hygiene education.

Given the growing urgency of 
shared water action across the 
value chain, our comprehensive 
water strategy is focused on 
water efficiency, replenishment, 
and access. By leading our 
industry in water efficiency, we 
contribute to the preservation of 
natural habitats and biodiversity, 
which rely on balanced water 
ecosystems. Moreover, our social 
water stewardship commitment 
safeguards people’s right to 
water and aims to contribute to 
its availability for present and 
future generations.

Aligned with our community 
engagement priority, we are 
focused on advancing the 
development of the communities 
where we operate and serve. 
Our mindset and approach for 
all collaborative endeavors 
across our operations is to create 
sustainable solutions tailored to 
local needs.

Our corporate governance and 
business conduct not only 
fully comply with applicable 
regulations in our countries of 
operation, guided by our Code of 
Ethics, but also serve as a model 
for other institutions. In dealing 
with suppliers, we apply guiding 
principles that concentrate 
on strategic input categories, 
which cover human rights, 
environmental protection, and 
labor rights, setting a standard in 
ethical practices and responsible 
business conduct that we hope 
will inspire and influence others 
in our industry and beyond.

With support and shared 
responsibility of stakeholders 
across our value chain, we are 
poised to effectively implement a 
comprehensive circular economy 
strategy. Our ambitious 2030 
goal involves not only collecting 
the equivalent of 100% of the 
PET bottles we place in the 
market but also implementing a 
broader market-based circular 
economy approach by using 
other packaging materials 
like glass and aluminum cans, 
ensuring sustainable practices 
across our entire portfolio.

We recognize that complex, evolv-
ing challenges demand innovative, 
collaborative solutions. Embracing 
this, we partner with companies, 
governments, NGOs, and institu-
tions to maximize our impact.

OVERVIEW

STRATEGIC PRIORITIES

SUSTAINABILITY

ETHICS AND GOVERNANCE

APPENDICES

COC A-COLA FEMSA |  2 023 IN T E GR AT E D RE P OR T |  61

SUSTAINABILITY CREDENTIALS

1ST MEXICAN COMPANY

DJSI

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

Coca-Cola FEMSA was named to the Dow 
Jones	Sustainability	MILA	Pacific	Alliance	
Index for the sixth consecutive year. 

4TH 
CONSECUTIVE YEAR

and 6th in a decade of inclusion in S&P 
Global’s	Sustainability	Yearbook

5TH 
CONSECUTIVE 
YEAR

of inclusion in the 
Bloomberg Gender-Equality 
Index

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

First bottle-to-bottle 
recycled PET plant in 
Latin America.

2004

Established our 2020 
Sustainability Goals.

2015

Issued the largest Green Bond 
for a Latin American company 
and first in the Coca-Cola 
System.

First Mexican company and 
third in Latin America to obtain 
SBTi approval.

2020

First company in the 
consumer sector in 
the Americas and the 
Coca-Cola System to 
issue Social Bonds.

2022

2012

Included in the Dow Jones 
Sustainability™️ Emerging 
Markets Index and the 
Sustainability Index of the 
Mexican Stock Exchange.

POSITIVELY TRANSFORMING 
OUR COMMUNITIES

OUR
COMMUNITY

Diversity
Equity and
Inclusion

OUR
PEOPLE

OUR
PLANET

OUR ETHICS AND VALUES

GOVERNANCE

2017

Published the First 
Coca-Cola FEMSA 
Annual Integrated 
Report.

2021

Issued a Sustainability-
Linked Bond in the 
Mexican market, focused 
on water efficiency.

2024

New food-grade 
PET recycling plant 
in Tabasco, Mexico, 
known as PLANETA.

OVERVIEW

STRATEGIC PRIORITIES

SUSTAINABILITY

ETHICS AND GOVERNANCE

APPENDICES

COC A-COLA FEMSA |  2 023 IN T E GR AT E D RE P OR T |  62

Setting the Global Standard for Water Efficiency in Our Industry
Our commitment is to accelerate the actions needed to 
ensure sustainable water security in our operations, water-
sheds, and the communities we serve. In line with this com-
mitment, we have established three objectives for our Water 
Stewardship Strategy: 

1.  Enhancing water efficiency in our operations.
2.  Replenishing water in our geographies.
3.  Providing access to water, sanitation, and hygiene (WASH) 

for local communities.

WATER 
STEWARDSHIP

At Coca-Cola FEMSA, we not only 
strive to enhance water efficiency in 
our operations but also contribute 
to water replenishment and access 
in the communities we serve. Our 
multifaceted approach includes 
rigorous water risk assessments, 
targeted replenishment efforts, and 
fostering community resilience, 
underlining our dedication to 
safeguarding water resources for 
future generations.

Our Focus

Our Goals

How do we identify our water risks?

Our Standard

Efficiency

Access

Replenishment

WUR 1.36 liters of water per liter of 
beverage by 2024.

100% compliance with The Coca-Cola 
Company/local water discharge 
parameters.

100% Priority Manufacturing Plants with 
AWS Certification in 2026.

Ensure by 2030: 
•  100% replenish in high stress areas. 
•  Water access in Coca-Cola FEMSA 

operations.

•  Contribute to promote water access to 

key communities in priority sites.

Water Risk Assessment
Focus on water availability, 
infrastructure, regulatory compliance, 
community perception, well status and 
water cost.

MARRCO
The MARRCO model comprises  
managing risks and community 
engagement, which helps to guide and 
inform our value-generating engagement 
activities and programs with our local 
communities.

Alliance for Water Stewardship 
(AWS)
Guidelines for responsible 
water stewardship through a 
comprehensive framework and 
certification system.

JOINING THE CEO WATER MANDATE

CEO 
WATER
MANDATE

In 2023, we deepened our 
commitment to the careful 
and efficient use of water 
resources by joining the CEO 
Water Mandate. This initiative, 

Coca-Cola FEMSA does not operate within any protected natural 
areas. However, in alignment with the CEO Water Mandate and 
the Alliance for Water Stewardship, we ensure to identify natural 
areas within the watershed that are in proximity to our operations. 

aimed at mobilizing business leaders, works in collaboration 
with the United Nations and other entities to tackle global water 
challenges. Through the initiative, we will collaborate to enhance 
water resilience across operations and supply chains, and work to 
achieve collective positive impact on water resources in at least 
100 vulnerable water basins by 2030. 

We remain aligned with our commitment to maintaining sustain-
able water management practices based on the 5 outcomes of 
Alliance for Water Stewardship (AWS): Good Water Governance, 
Sustainable Water Balance, Good Water Quality Status, Important 
Water-Related Areas and Safe Water, Sanitation And Hygiene For 
All (WASH).

OVERVIEW

STRATEGIC PRIORITIES

SUSTAINABILITY

ETHICS AND GOVERNANCE

APPENDICES

COC A-COLA FEMSA |  2 023 IN T E GR AT E D RE P OR T |  63

REGENERATIVE OPERATIONS: LEADING OUR INDUSTRY IN WATER EFFICIENCY

Achieving New Milestones in Water Use Ratio Reduction
As our company grows and adapts its portfolio to promote return-
able/reusable bottles across our geographies, we remain commit-
ted to our vision of pushing the boundaries of water efficiency.

efficiency programs across our operations, guided by our Top 20 
Water Saving Strategies. These initiatives include a range of actions 
from detecting and fixing leaks to efficiently managing water use in 
our plants and improving our water recovery systems.

We use a dual approach in our water efficiency strategy that 
underscores our commitment to responsible water use and 
environmental protection. First, we are dedicated to reducing the 
Water Use Ratio (WUR)—the amount of water utilized per liter of 
beverage produced. Second, at the end of our production process, 
we treat 100% of the water we discharge according to local and 
The Coca-Cola Company requirements, providing sufficient water 
quality to support aquatic life.

In accordance with our →Sustainability-Linked Bonds Framework 
issued in 2021, the company has a 2024 goal to achieve a WUR of 
1.36. Accordingly, in 2023, we invested US$10.35 million in water 

Achieving New Milestones in Water Use Ratio Reduction
As a result, we continued to improve water efficiency in our opera-
tions to an industry leading WUR of 1.42 at the end of 2023, an im-
provement from 1.46 in 2022. Our 2023 WUR represents a 17.4% 
enhancement in efficiency since our baseline in 2016, establishing 
us as a leader in water efficiency in the beverage industry. We want 
to call attention to the fact that 12 of our plants in Brazil, Colombia, 
and Mexico are already well below our intermediate goals and 2026 
ambition. Our Tocancipá plant in Colombia is leading the group of 
carbonated beverage plants, with a remarkably low WUR of 1.18 at 
the end of 2023.

17.4%

enhancement in water 
efficiency since our 
baseline in 2016.

2
7
.
1

7
4
.
1

6
4
.
1

2
4
.
1

6
3
.
1

2016

2023

2022

2021

2024
GOAL
WATER USE RATIO (WUR)
Liters of water used per 
liter of beverage produced

Water Efficiency – Progress & 2023 Highlights
This year, we used a total of 30,986 megaliters of water, discharging 8,381 megaliters back. We treated 100% of this discharged water to 
quality levels that could sustain aquatic life.

Total (ML) 

Total (ML) 

Municipal water
9,239.36

Water discharged 
to sewers
4,461.77

Rainwater
7.28

Water discharged 
into rivers 
3,819.66

Well water
21,739.13

Total water 
discharged 
8,381.43

River water
0.26

Total water 
withdrawal 
30,986

OVERVIEW

STRATEGIC PRIORITIES

SUSTAINABILITY

ETHICS AND GOVERNANCE

APPENDICES

COC A-COLA FEMSA |  2 023 IN T E GR AT E D RE P OR T |  64

FROM CONSERVATION TO REPLENISHMENT: OUR WATER SECURITY COMMITMENT

Ecosystem Conservation for Water Resilience
Beyond our commitment to water efficiency in our 
operations, we are steadfast in our pledge to replen-
ish more water to the environment than we use to 
produce our beverages. The conservation of ecosys-
tems within the watersheds where we operate stands 
as one of the most important elements for enhancing 
water resilience for both our operations and the com-
munities we serve, as these ecosystems directly influ-
ence the aquifer's water infiltration capacity through 
the biogeochemical cycle. To this end, we implement 
nature-based solution projects that not only boost 
water infiltration but also mitigate climate related risk 
of biodiversity loss and natural disasters.

In 2023, our efforts positively impacted over 48 
thousand hectares through conservation, protec-
tion, and reforestation, enabling us to replenish over 
100% of the water we use in our beverages. Our 
programs are aligned with the Alliance for Water 
Stewardship (AWS) certification approach, utilizing 

In 2023, we 
replenished over 

100%

of the water used 
in our beverages.

our Water Risk Assessment tool to identify the root 
causes of vulnerabilities in the watershed, ensuring 
proactive risk management.

→ Visit page 89 to learn more about 
our Model for Addressing Risks and 
Relations with Our Community.

Updated Water Risk Assessment Tool
In 2023, we significantly upgraded and digitalized 
our Water Risk Assessment tool (WRA), adopting a 
comprehensive approach for effective water re-
source risk management. The tool is now aligned 
with ISO 31000's Risk-Consequences Matrix and 
incorporates ESG risk factors from the Sustainabil-
ity Accounting Standards Board (SASB), as well as 
components from the Aqueduct Water Risk Atlas 
and Water Risk Monetizer from Ecolab, among oth-
ers. The WRA tool focuses on identifying root causes 
of water-related risks such as water scarcity and 
treatment or discharge issues, alongside water man-
agement, regulatory compliance, and ESG concerns 
that could impact operations or water supply. It also 
accounts for biodiversity, climate change vulnerabil-
ity, and utilizes our Model for Addressing Risks and 
Relations with Our Community (MARRCO) to identify 
and engage with key stakeholder groups.

Annually, we evaluate 100% of our operations for 
water-related risks. Additionally, we conduct Source 
Vulnerability Assessment studies across 100% 
of our operations to address environmental risks, 
including climate variability and watershed ecosys-
tem deterioration, as well as social, economic, and 
institutional factors.

Focus on Priority Sites
In 2023, using our WRA annual 
assessment, we analyzed water 
risks across 100% of our opera-
tions, finding that none are situat-
ed in protected natural areas. Out 
of our 56 plants, 30 were identified 
as priority sites located in areas 
of medium to high water stress. We 
developed enhanced mitigation plans 
for both identified and potential water 
challenges and are advancing the imple-
mentation of the AWS Standard at these 
sites. The total water withdrawal in high water 
stress areas reached 10.8 thousand megaliters 
in 2023, representing less than 35% of our total 
water withdrawal.

We have set a goal to replenish locally 100% of the 
water we utilize in production at medium and high-
stress sites. Our ambition for these locations goes 
beyond water neutrality to promote basin protection 
and ecosystem regeneration. Through our partner-
ship with The Coca Cola Company, The Coca-Cola 
Company Foundation, FEMSA, FEMSA Foundation, 
and various consultancies and organizations, we 
have implemented replenishment and WASH proj-
ects in these locations.

OVERVIEW

STRATEGIC PRIORITIES

SUSTAINABILITY

ETHICS AND GOVERNANCE

APPENDICES

COC A-COLA FEMSA |  2 023 IN T E GR AT E D RE P OR T |  65

ENHANCING ACCESS TO WATER, SANITATION, AND HYGIENE

Contributing to Building Resilient 
Communities
The human right to water is essential not 
only for living with dignity but also as a vital 
precondition for the fulfillment of other 
human rights. A key element of our Water 
Stewardship Strategy is collaboration with 
neighbors, governments, and other institu-
tions to foster water resilience in the com-
munities where we operate.

Throughout our annual Water Risk Assess-
ment, we have identified 14 priority sites for 
the deployment of access to water, sanita-
tion, and hygiene initiatives. Our journey in 
enhancing water accessibility is ongoing. We 
are dedicated to finding innovative solutions 
and forging new partnerships to enhance 
water access and support the long-term 
health and prosperity of the communities 
where we operate. Currently, we have ac-
cess projects in Argentina, Brazil, Colombia, 
Costa Rica, Guatemala, and Mexico.

Some of Our Community Water Replenish 
and WASH Projects In 2023
•  Argentina: enhanced water efficiency in 

agricultural areas through Kilimo software. 
Utilizing Big Data and AI, it predicts crop 
demand and provides irrigation recom-
mendations, enabling savings of 20-25% 
in water usage.

•  Colombia: provided water filters to 350 
families through the Filtros que Dan Vida 
project that do not have access to safe 
drinking water, contributing to improving 
their well-being and quality of life.

•  Costa Rica and Colombia: the Agua por el 
Futuro Replenishment Program focuses on 
conservation, reforestation, and regenera-
tion activities to enhance water absorption 
in the company's impact basins.

•  Guatemala: supported the enhancement 
of the María Linda river sub-basin, the 
Ocosito sub-basin, and the improvement 
of the Pasabien basin, to contribute with 
water availability for the local communities.

•  Mexico: through the Escuelas de Lluvia 

program, we addressed water scarcity in 
schools by installing rainwater harvesting 
systems and running environmental edu-
cation programs.

•  Panama: collaborated with the commu-

nity for the rescue, reforestation, and res-
toration of the mangrove. Our volunteers, 
along with external volunteers, planted 
1,000 trees.

•  Uruguay: contributed to establishing the 
Uruguayan Water Alliance Foundation, 
aimed at fostering public-private 
partnerships for nature-based projects to 
achieve regional water security.

SUPPORTING PARTNERSHIPS AND 
COLLABORATION FOR WATER SECURITY

We believe that collective action is fundamental to providing 
water security and therefore to the success of water replen-
ishment projects. For more than 12 years, together with 
FEMSA and FEMSA Foundation, we have supported the Latin 
American Water Funds Alliance, a collaboration with organi-
zations like the Inter-American Development Bank and The 
Nature Conservancy. This Alliance focuses on water security 
by establishing water funds that foster multi-stakeholder 
partnerships, aligning distinctive visions and pooling resourc-
es for nature- and science-based solutions. The Alliance has 
formed over 300 partnerships and initiated 26 water funds 
in the countries where we operate. These funds are mecha-
nisms for collective action at the local level aimed at aligning 
visions among different stakeholders in the basins and pool-
ing resources to implement nature-based and science-based 
solutions to contribute to water security.

We also collaborate with The Coca-Cola Company, The 
Coca-Cola Foundation, and FEMSA Foundation to co-create 
initiatives aimed at enhancing community well-being by facil-
itating access to water, sanitation, and hygiene (WASH), am-
plifying our collective positive impact. By supporting commu-
nities in getting access to water and using it more efficiently, 
we contribute to reducing demand from watersheds and their 
long-term protection.

OVERVIEW

STRATEGIC PRIORITIES

SUSTAINABILITY

ETHICS AND GOVERNANCE

APPENDICES

COC A-COLA FEMSA |  2 023 IN T E GR AT E D RE P OR T |  66

WORLD 
WITHOUT 
WASTE

Our aim is to build a circular economy 
that minimizes waste by making the 
most of current resources. We see this 
as the best solution to overcome the 
environmental and climate challenges 
associated with our packaging and 
operations.

Circular Approach Across Our 
Business
Our commitment to building a World 
Without Waste extends to overseeing 
our operations and the entire lifecycle 
of our packaging. This holistic ap-
proach is central to our environmental 
strategy, ensuring our business prac-
tices are sustainable across all areas 
through four key elements: 

1.  Adopting sustainable designs with 
lighter solutions and higher use of 
recycled materials. 

2.  Enhancing waste collection and 
recycling directly and through 
partnerships.

3.  Promoting the use of returnable/

refillable bottles.

4.  Striving for zero waste in our 

operations.  

Distribution
centers

Smart
design

Using
recycled
material
in our
packaging

ZERO WASTE
IN OPERATIONS

SUSTAINABLE
PACKAGING DESIGN

PROMOTE RETURNABLE / 
REFILIABLE BOTTLES

ENHANCING WASTE COLLECTION
AND RECYCLING

Recyclable
packaging

Growing our
recycling
capabilities

Bottling
plants

Universal
Bottle

PET and Glass 
returnable / 
refi llable bottles

Building new 
partnerships

OVERVIEW

STRATEGIC PRIORITIES

SUSTAINABILITY

ETHICS AND GOVERNANCE

APPENDICES

COC A-COLA FEMSA |  2 023 IN T E GR AT E D RE P OR T |  67

OUR CIRCULAR ECONOMY 
APPROACH OVERSEES 
THE ENTIRE LIFECYCLE 
OF OUR PACKAGING AND 
OPERATIONS, AIMING 
TO REUSE, REDUCE, 
AND RECYCLE WASTE, 
AS WELL AS MITIGATE 
ENVIRONMENTAL IMPACT

32% of our volume 

come	from	returnable/
refillable	packaging,	
surpassing the Coca-Cola 
System's 25% 
target by 2030.

In 2023, we used

109.89

 thousand tons of 
recycled PET resin in our 
packaging, a 32% annual 
increase.

Our PET packaging in 
2023 included
33% RECYCLED RESIN,
aiming for our 50% goal 
by 2030.

We used
36% RECYCLED GLASS,
with Colombia and Central 
America leading.

We used

64%

recycled aluminum, 
with Brazil and Argentina 
reaching an 
impressive 76%.

Our bottles are composed 
of	98%	recyclable	
materials, including 
a shift from
GREEN TO TRANSPARENT
Sprite bottles to improve 
recycling	efficiency.

PLANETA,

our new PET recycling 
facility in Tabasco, Mexico, 
will process 50,000 tons 
of PET annually.

Since 2002, 
we partner with

ECOCE,

contributing to a national 
PET collection rate of 
62.8% in Mexico.

Our MY ZERO WASTE STORE 
program in Mexico 
integrates waste 
collection into small 
business operations, 
enhancing community 
environmental 
stewardship.

3 additional bottling 
plants achieved zero 
waste status in 2023, 
bringing the total to 

84%

of all our plants.

We recycled

98%

of our industrial solid 
waste in 2023.

100%

zero	waste	certification	
for plants by 2025 and 
distribution centers by 
2030.

OVERVIEW

STRATEGIC PRIORITIES

SUSTAINABILITY

ETHICS AND GOVERNANCE

APPENDICES

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ENHANCING WASTE COLLECTION AND RECYCLING

Returnable/Refillable Bottles: Results Ahead of Schedule
We lead the charge in promoting the use of returnable/refillable 
bottles across our geographies, with 32% of our volume coming 
from this packaging option, surpassing The Coca-Cola System's 
target of 25% adoption by 2030. This result is bolstered by our 
universal bottle and affordability initiatives that can be used 
across multiple beverage categories. →For more information 
see Portfolio.

leading the way at 45% and 42% respectively. Additionally, we 
achieved a milestone in using 64% recycled aluminum, with our 
Brazil and Argentina operations reaching an impressive 76%.

Recyclable Packaging
In addition to prioritizing rPET in our packaging, we also want 
the materials in our bottles to be easily recyclable. This year, our 
bottles were composed of 98% recyclable materials.

The use of returnable/refillable packaging plays an important 
role in reducing the environmental impact of supply chains by 
not only reducing waste but also contributing to the conservation 
of natural resources.

Using Recycled Materials in Our Packaging
We encourage the use of recycled materials when manufactur-
ing packaging for our products, reflecting our commitment to 
circularity, reducing waste, and promoting the responsible use of 
resources in our operations.

We continue to advance the use of rPET in our packaging. In 
total, we used 109.89 thousand tons of recycled resin in 2023, 
a 32% annual increase. In the year, we used 33% recycled resin 
across our beverage portfolio. This result keeps us on track to 
achieve our goal of using 50% recycled resin in our packaging 
by 2030.

In partnership with The Coca-Cola Company, in 2023 we com-
pleted the switch from green to transparent Sprite bottles in 
Latin America. This change represents an increase in PET bale 
collection efficiency up to 15%, significantly improving the ef-
fectiveness and quality of both the collection and production of 
recycled resin.

Growing Our Recycling Capabilities
We continue to advance the construction of our new food-grade 
PET recycling facility in Tabasco, Mexico known as PLANETA, in 
a joint venture with ALPLA. This facility will have the capacity 
to process approximately 50,000 tons of post-consumer PET 
bottles annually, which we plan to supply from 18 collection cen-
ters. The PLANETA recycling plant will join the IMER food-grade 
PET recycling system, which we launched in 2005 as a joint 
venture with The Coca-Cola Company.

Parallel to our efforts with rPET, we have made significant strides 
in incorporating other recycled materials into our packaging 
solutions. In 2023, we used 36% recycled glass across our 
operations, with our operations in Colombia and Central America 

The new plant, together with the collection centers, will help us 
optimize the rPET production cycle in the Southeast region of the 
country and keep us on track to achieve our goal of using at least 
50% rPET in our plastic bottles and collect the equivalent to 
100% of the PET volume we place in our markets by 2030.

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STRENGTHENING RECYCLING ECOSYSTEMS ACROSS OUR OPERATIONS

Some of Our Community Recycling Projects In 2023
•  Argentina: we are collaborating with private waste man-
agement entities that sell to the recycling industry to 
enhance the economic viability and efficiency of recycling 
processes.

•  Colombia: our Reciclaje Motocargueros program provided 
60 motorized cargo vehicles to recyclers, enhancing their 
work dignity and increasing recyclable material collection 
rates by 5%.

•  Costa Rica and Nicaragua: we focused on the recovery 
of post-consumer PET waste, working with specialized 
organizations to collect, process, and utilize waste, aiming 
to reclaim post-consumer materials nationwide.

•  Guatemala: through recycling bins located in shopping 

centers, supermarkets, and universities, the Ecobots pro-
gram encourages consumers to recycle their PET bottles 
by offering discount coupons.

•  Mexico: our My Zero Waste Store engages local business-
es, to promote more efficient reclaimable waste manage-
ment and significantly contributing to our environmental 
sustainability efforts.

Building Strong Partnerships
In addition to advancing our recycling capabilities internally, 
we recognize the benefits of partnering with communities, 
the public sector, regulators, industry allies, and NGOs, to 
ensure a sustainable supply of recycled PET. By building 
strategic partnerships, we are not only implementing commu-
nity-based collection and recycling programs but also raising 
awareness about post-consumer waste management and 
educating consumers on proper waste disposal practices.

In collaboration with the Mexican non-government associa-
tion ECOCE, we lead our industry since 2002 in the creation 
of a robust national market for recycling through collection 
and recycling programs. The ECOCE Model has resulted in an 
impressive national PET collection rate of 62.8% in Mexico, 
equivalent to the levels achieved by the European Union. Go-
ing forward, we will continue to evaluate new opportunities 
to engage proactively in new collaborations with the aim of 
boosting PET collection and recycling across our regions.

Promoting Effective Waste Management and Recycling 
Across Our Communities
Our partnership with PET collectors is focused on promoting 
their economic development. We aim to provide access to 
necessary resources, enhance their skills, and ensure com-
pliance with local regulations as well as The Coca-Cola Com-
pany's guidelines. These efforts are designed to empower 
them and contribute meaningfully to their communities. 
Going forward, we will continue integrating recycling into our 
operations and the fabric of community interactions with a 
multidimensional approach that adapts to local conditions 
across the countries where we operate.

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COC A-COLA FEMSA |  2 023 IN T E GR AT E D RE P OR T |  70

ZERO WASTE IN OUR OPERATIONS

Certifying Our Operations as Zero Waste
In addition to our circular packaging initiatives, we have also made 
strides in our operational waste management.

Our ambition is to have 100% of our bottling plants achieve zero 
waste status by 2025 and 100% of our distribution centers by 2030. 
In 2023, three additional bottling plants achieved zero waste status, 
bringing the total to 41, reaching 84% progress toward our goal. 
The year also marked a milestone with the certification of the first 
zero waste distribution center in the Americas within The Coca-Cola 
Company system.

In 2023, we achieved a waste ratio of 8.17 grams of waste per liter 
of beverage produced. Most significantly, we recycled 98% of our 
industrial solid waste, while correctly disposing the rest.

OVERVIEW

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ETHICS AND GOVERNANCE

APPENDICES

COC A-COLA FEMSA |  2 023 IN T E GR AT E D RE P OR T |  7 1

CLIMATE 
ACTION

At Coca-Cola FEMSA, we acknowledge 
the significant and pressing 
challenge posed by climate change. 
Our commitment is rooted in the 
understanding that this urgent matter 
affects us all, and it is only through 
united, well-informed actions that we 
can effectively address the impacts of 
climate change.

Carbon Reduction Levers: Transforming Our Operations and Value Chain
We adopt a holistic approach to assess emission reduction opportunities, aiming to minimize the carbon footprint in our 
operations and throughout our entire value chain.

INGREDIENTS
(Scope 3)

MANUFACTURE
(Scope 1 & 2)

PACKAGING
(Scope 3)

DISTRIBUTION
(Scope 1, 2 & 3)

COOLERS
(Scope 1 & 3)

25%

•  Strategic suppliers 

development

3% 

•  Renewable energy
•  Energy efficiency
•  Migrate boilers to 

natural gas

28%

17%

27%

•  Sustainable 

packaging and light 
weighting

•  Renewable energy
•  Energy efficiency in 
own and third party 
fleet

•  Promote the use of 
electric vehicles in 
our fleet

•  Renewable energy 

in SMEs

•  Energy efficiency
•  Refrigerant gases 
confined and/or 
recirculated

Science Based Targets
We are committed to a 50% reduction in Scope 1 and 2 emissions, 
along with a 20% reduction in Scope 3 emissions by 2030 vs. 2015. 
We firmly believe that combating climate change requires a sci-
ence-based approach, involving collaborative efforts from multiple 
stakeholders. Notably, in 2020 we became the first Mexican compa-
ny and the third in Latin America to receive Science Based Targets 
initiative (SBTi) approval for aligning our greenhouse gas reduction 
goals with the 2015 Paris Agreement. Our approach aligns with the 
SBTi, prioritizing emission reduction over offsetting. Moreover, we 
meticulously report our emissions to the Carbon Disclosure Project 
(CDP) in accordance with their guidelines enhancing transparency 
regarding our emission sources and progress to date.

Greenhouse 
gas emissions 
3,462 kton 
CO2e 
in 2023

 Scope 1 17%
1%
 Scope 2
 Scope 3 82%

8.6%

annual reduction in 
our CO2e emissions 
across the value 
chain in 2023.

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CLIMATE ACTION IN OUR OPERATIONS

Reducing Scope 1 and 2 Emissions
In 2023, we achieved a reduction of 29% in our 
Scope 1 and 2 emissions from our 2015 baseline. 
Scope 1 and 2 emissions, accounting for 18% of 
our total CO2e emissions in the year, include energy 
consumption in our bottling plants and distribution 
centers, emissions from refrigerant gases, and fuel 
consumption in our fleet.

Leveraging Cleaner Refrigerants
We actively reduce Scope 1 emissions by upgrading 
coolers with cleaner refrigerants at the point of sale 
and enhancing end-of-life gas confinement.

%
0
5

%
8
2

%
9
2

Increasing Renewable Electricity and Efficiency
Our advancements in Scope 2 emissions stem from 
strategic investments and Power Purchase Agree-
ments (PPAs) in renewable sources and efficiency 
projects. In 2023, we began to receive renewable 
energy from solar sources in Uruguay. In addition to 
this, we invested US$3.04 million for the installa-
tion of solar panels directly in 17 operating loca-
tions of six countries, including Guatemala, Costa 
Rica, Nicaragua, Panama, Argentina and Uruguay. 
This new contract keeps us on track toward achiev-
ing our 2030 goal of using 100% renewable energy 
across our operations, with a 77% rate in 2023. 
Furthermore, we invested US$4.6 million in 2023 to 
increase energy efficiency, achieving to 6.11 liters 
of beverage per MJ consumed, a 45% improvement 
from our 2015 baseline.

%
0
0
1

%
7
7

%
6
6

1
1
.
6

7
9
.
5

6
6
.
5

2
.
4

2022

2023

2030 
GOAL

SCOPE 1 AND 2 REDUCTION
Performance on 
our SBTi goals

2022

2023

2030
GOAL

RENEWABLE ELECTRICITY 
CONSUMPTION

2015

2021

2022

2023

ENERGY EFFICIENCY
Liters of beverage 
produced per MJ

Our scope 2 emissions 
reduced by

48%

OVERVIEW

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ETHICS AND GOVERNANCE

APPENDICES

COC A-COLA FEMSA |  2 023 IN T E GR AT E D RE P OR T |  73

SUSTAINABLE MOBILITY

Driving the Beverage Industry Fleet to Electro-mobility
In pursuing our goal of providing a superior customer-cen-
tric delivery process, we are also driving transformative 
changes across our fleet to reduce its carbon footprint. Our 
goal is to assert our position as the preferred commercial 
platform while continuing to lead in vehicle efficiency, envi-
ronmental stewardship, and safety in Latin America.

In October 2023, we launched an eight-month pilot pro-
gram to evaluate the performance of the first electric truck 
designed specifically for the beverage industry, developed 
in collaboration with BYD. The aim is to evaluate its per-
formance under varied road conditions, a crucial step in 
our broader strategy to convert a significant portion of our 
fleet to green. The electric truck was developed based 
on specific requirements from Coca-Cola FEMSA. It has a 
chassis design for the standard 14 low-bed pallets and is 
also suitable for configurations of 8, 10, and 12 pallets as 
an alternative for delivery on traditional market routes. De-
signed with safety standards from both Coca-Cola FEMSA 
and The Coca-Cola Company, the vehicle runs on a battery 
with a charging time of between 1.5 and 2 hours.

Our Sustainable Mobility Community is steering the compa-
ny’s electric vehicle strategy, partnering with global suppli-
ers and deploying tools like Total Cost of Ownership (TCO) 
analysis and standardized testing protocols to enhance 
fleet efficiency across our operations. Going forward, we 
will continue our efforts to transition our own fleet to elec-
tric vehicles, prioritizing areas with restricted mobility.

530

electric vehicles 
in our fleet.

Pursuing Operational Excellence
In addition to expanding our electric 
vehicle fleet, in 2023 we continued pur-
suing operational excellence by deploying 
robust route optimization strategies. To this 
end, we are leveraging the Coca-Cola FEMSA 
Digital Distribution Platform across Argentina, 
Brazil, Colombia, Central America, Mexico, and Uru-
guay, and cutting-edge vehicle telemetry systems installed 
in our primary and secondary distribution fleet. The synergy 
between truck telemetry data and our advanced mobile de-
livery devices empowers us to swiftly resolve deviations from 
the planned distribution routes, saving fuel while enhancing 
operational efficiency, which in turn improves customer sat-
isfaction by ensuring timely deliveries.

This technological integration also 
facilitates a detailed analysis of route 
execution patterns, allowing us to en-
hance our route planning methodologies. 
For instance, the deployment of dynamic 

routing across our secondary distribution 
fleet in Brazil, Colombia, and Mexico provides 
us with the agility to chart vehicle routes dynam-

ically on a daily, weekly, and monthly basis, optimizing 
our fleet resources and travel distances. This systematic 
approach has yielded tangible benefits—enhancing our 
fleet's utilization rate, elevating road safety, and curbing 
fuel consumption and CO2e emissions, while offering our 
highest standards of customer service.

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ENGAGING OUR VALUE CHAIN

Reducing Scope 3 Emissions
In 2023, we achieved a re-
duction of 19% in our Scope 
3 emissions from our 2015 
baseline. Scope 3 emissions, 
which account for about 82% 
of our total CO2e emissions, 
come from our value chain, 
and include cold drink equip-
ment operations at the point 
of sale, ingredient and pack-
aging embodied emissions, 
and fuel consumption in our 
subcontracted fleet.

%
0
2

%
9
1

%
7
1

2022

2023

2030 
GOAL

SCOPE 3 REDUCTION
Performance on 
our SBTi goals

Reducing Carbon Footprint at Point of Sale
We are continuing to upgrade our cold drink equip-
ment to higher-efficiency models that use state of the 
art technologies to reduce energy consumption. Since 
2020, this initiative not only contributes toward our 
Scope 3 emission goals by reducing electricity-relat-
ed emissions at the point of sale but also supports 
small and medium-sized enterprises by lowering their 
energy expenses. We collaborate closely with Im-
bera, a FEMSA subsidiary, to enhance the efficiency 
of cooling equipment and engage in circular economy 
initiatives. This includes the use of plastic waste in 
products like Upcycool and the recovery of materi-
als from decommissioned refrigerators through the 
EOS-REPARE program.

Partnering with Suppliers
We are taking further steps to reduce Scope 3 emis-
sions by forming new partnerships in our value 
chain and enhancing supply chain management. For 
instance, we are integrating Scope 3 considerations 
into our agreements with suppliers, exploring innova-
tive collaboration models to mitigate carbon emis-
sions across our value chain.

Among our top 25 suppliers, representing 51% of 
our Scope 3 emissions, 52% have established sci-
ence-based targets, and an additional 12% are com-
mitted and in progress to establishing targets with the 
Science Based Targets initiative (SBTi) to reduce their 
greenhouse gas emissions in alignment with global 
efforts. Collaborating with our suppliers is crucial in 
reducing our Scope 3 emissions, which constitute a 
significant portion of our overall carbon footprint. By 
engaging closely with them, we can extend our sus-
tainability efforts beyond our direct operations, driving 
collective action towards environmental responsibility.

SUSTAINABLE ENERGY ACCESS FOR SMALL BUSINESSES

In 2023, we expanded in Mexico our Renewable Energy for Retailers 
Program (EMERGE), implemented in collaboration with a crowdfunding 
partner and the German Agency for International Cooperation (GIZ).

EMERGE offers an innovative crowdfunding financing model to enable 
small retailers in our network, who often have limited access to financ-
ing, to install photovoltaic solar systems on their stores. This initiative 
not only significantly reduces their electricity bills, which can represent 
up to 70% of their total monthly operational costs but also helps to low-
er greenhouse gas emissions from their operations.

54

solar systems installed 
at small retailers, 
with 202 tons of CO2e 
avoided in 2023.

OVERVIEW

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SUSTAINABILITY

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COC A-COLA FEMSA |  2 023 IN T E GR AT E D RE P OR T |  7 5

INTEGRAL 
EMPLOYEE 
WELL-BEING

We want our people to grow in 
tandem with our company, advance 
in their careers, and feel increasingly 
engaged, valued, and secure in voicing 
their ideas and concerns within our 
organization.

Driving Our Company’s Growth

As our company grows, we are transforming our approach 
to managing talent into a more flexible, agile, and efficient 
system that promotes a future-ready, people-centric, digi-
tal-savvy culture. Shaping the organization of the future and 
developing a strong talent pipeline, the human resources 
function plays a pivotal role in driving our growth strategy.

These efforts are supported by our innovative Human Re-
sources Platform, which provides simplified, standardized, 
and easily accessible processes in the Cloud to significantly 
enhance the employee experience. The advanced digital 
capabilities of this platform enable us to efficiently deliver 
on our Employee Value Proposition, placing our people at 
the heart of the organization.

SHARED PURPOSE
We empower our employees to 
be protagonists in our business 
transformation and in driving 
meaningful change in our 
communities.

INTEGRAL WELLNESS
INTEGRAL WELLNESS
Options for physical, 
emotional, and family 
well-being are available, 
supporting a balanced and 
healthy life in all aspects.

EMPLOYEE 
VALUE 
PROPOSITION

POSITIVE WORK ENVIRONMENTS
POSITIVE WORK ENVIRONMENTS
Our workplaces are flexible, 
collaborative, innovative, 
and trusting, fostering 
productivity and creativity 
among team members.

PEOPLE-CENTERED CULTURE
PEOPLE-CENTERED CULTURE
Our environment is built 
on respect, inclusion, 
and collaboration, 
ensuring that every voice 
is valued and heard.

CONTINUOUS LEARNING
CONTINUOUS LEARNING
We create pathways for 
holistic personal and 
professional growth, 
enabling employees to 
reach their full potential.

Our Sustainability Framework 
sets our ambition for our 
employees’ development, 
holistic well-being, work 
flexibility, compensation and 
benefits,	and	internal	diversity,	
equity, and inclusion objectives.

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COC A-COLA FEMSA |  2 023 IN T E GR AT E D RE P OR T |  76

OUR WORKFORCE

EMPLOYEES BY CONTRIBUTION LEVEL

 86,811 
 EMPLOYEES 

Strategic leaders 
(senior management)

Tactical leaders 
(middle management)

People leaders 
(junior management)

73%

27%

127

71%

29%

934

69%

31%

2,427

Individual contributors

72%

28%

27,553

Operational contributors

91%

9%

55,770

Mexico

Brazil

Colombia

Guatemala

Argentina

Costa Rica

Panama

Nicaragua

Uruguay

■ Male   ■ Female

BY 
COUNTRY
57%

28%

4%

4%

3%

2%

2%

1%

1%

Mexico

Brazil

Colombia

Guatemala

Argentina

Costa Rica

Panama

Nicaragua

Uruguay

Venezuela

Other

BY 
NATIONALITY
56%

27%

4%

4%

3%

1%

1%

1%

1%

<1%

<1%

NATIONALITY IN 
MANAGEMENT POSITIONS
58%

21%

8%

2%

5%

2%

<1%

<1%

1%

2%

1%

Employees
by gender

 Male
84%
 Female 16%

Employees
by age group

 < 30
 30-39
 40-49
 50-59
 >60

34%
37%
21%
8%
1%

 
 
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COC A-COLA FEMSA |  2 023 IN T E GR AT E D RE P OR T |  77

HUMAN CAPITAL DEVELOPMENT

Committed to Best-in-Class Training
Developing our company's human capital is vital for our growth strategy, as it not 
only enhances individual competencies but also drives innovation, productivity, and 
long-term sustainable success.

Recognizing that effective career development benefits from having the right tools, 
we continue to tailor our training agenda to match the specific knowledge levels 
required at each contribution level. Moreover, we provide targeted training formats, 
customizing both the content and duration of the programs, to guarantee an opti-
mal learning experience through a mix of synchronous, asynchronous, digital, and 
in-person configurations.

Average training hours by gender, 
age group, and level of contribution
Male
Female
18-29
30 - 50
51+
Strategic leaders
Tactical leaders
People leaders
Individual contributors
Operational contributors

24
29
30
24
16
24
33
39
30
17

As part of our efforts, we also have set 
ambitions to maintain our training hours 
at leading standards, ensuring equal 
access for all employees no matter 
their level of contribution or gender. In 
2023, we provided our workforce with 
an average of 25 hours of training. We 
aim to enhance professional growth 
opportunities for our employees to fulfill 
their individual career aspirations and 
become the true protagonists of their 
own careers.

25 HOURS 

of training per 
employee provided 
in 2023.

Steering Sustainable Growth
We are constantly deploying training and employee experience initiatives that are directly designed to support 
our company’s strategic priorities. Our focus on these areas, allow us to enhance our team's skills while also 
ensuring that our workforce is fully equipped, aligned, and motivated to drive our sustainable growth.

Commercial Excellence

Digital and Agile Innovation

 Sustainable Future

Our Commercial Academy focus-
es on the behavioral evaluation of 
commercial roles and defining the 
key competencies necessary to 
drive the sales force’s transforma-
tion. This involves a comprehensive 
assessment of how sales personnel 
adapt to changing market dynamics 
and the cultivation of skills that align 
with our evolving sales strategies.

In 2023, we launched our Digital 
and Agile Innovation Academy, 
dedicated to exploring cut-
ting-edge digital technologies and 
their agile practical applications 
within our organization. With 
contents specifically designed to 
meet the unique needs of each 
contribution level, the Academy 
achieved a 70% participation rate 
from our target group, reflecting 
a strong engagement and enthu-
siasm for digital advancement 
across the company.

Aiming to transform our company 
into a global sustainability leader, 
we provide top-level management 
with training on our Sustainabil-
ity Framework and have created 
specialized training programs for 
different functional areas. These 
programs emphasize a deeper un-
derstanding of environment, social 
and governance concepts and align 
with our overarching goals.

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DEVELOPING A ROBUST PIPELINE OF TALENT

Recognizing the wealth of talent across our 
company, we constantly reinvent ourselves and 
mobilize the entire organization to unleash its 
full potential. In doing so, we effectively man-
age, attract, develop, and inspire our people, 
thereby preparing today's workforce to become 
tomorrow's leaders.

Early Career Programs: We designed an um-
brella of early career programs, including col-
lege scholarships, internship programs, and our 
new trainees’ talent program to increase talent 
injection and to prepare future generations of 
talent. Moreover, we also continuously improve 
our employer brand to attract the best talent.

Internal Mobility: We understand that profes-
sional growth is driven by opportunities to gain 
new experiences. To this end, we are committed 
to expanding the availability of internal career 
mobility opportunities across different func-
tions, countries, and business units. In 2023, 
64 of our employees embraced new interna-
tional challenges by assuming roles in different 
geographic locations across our operations  

Talent Management Processes: Our talent 
management processes contribute to developing 
our leadership team through comprehensive as-
sessment programs. For instance, in 2023, 79% 
of our tactical and strategic leaders participated 
in our annual 9-Box Talent Assessment, which is 
instrumental in assessing performance, enabling 
us to identify key talents. 

Performance Evaluation: Performance man-
agement at Coca-Cola FEMSA is a system that 
aligns strategic objectives with development 
metrics to fulfill the company’s vision. It aims 
to link operational results with organizational 
goals through a model that includes defining 
Critical Success Factors, conducting periodic 
reviews, self-assessments, and end-of-cycle 
evaluations. The process involves a definition 
stage, feedback, and a final performance review. 
This streamlined approach ensures continuous 
alignment between individual contributions and 
company goals, fostering a culture of growth 
and achievement, emphasizing each employee's 
value generation and their contribution to our 
business strategy. In the annual performance 
evaluation process, not only is the achievement 
of business objectives considered, but also the 
manner in which they were achieved is assessed 
through the evaluation of behaviors and values 
aligned with the Coca-Cola FEMSA Principles. 
This year, 98% of our employees underwent 
performance evaluations.

SENIOR LEADERSHIP TEAM SUCCESSION

Our well-established succession planning process is 
designed to efficiently mobilize internal talent, as well 
as to identify key talent from other FEMSA business 
units and the broader market when needed. This 
approach is pivotal in maintaining seamless operational 
continuity across all levels of leadership.

In 2023, we successfully completed a smooth transition 
of key senior management roles leveraging our robust 
internal talent pool, including our CEO and 63% of 
our senior leadership team members. This successful 
transition is a testament to our proactive and strategic 
approach to leadership development and stability.

Committed to fostering 
employee development:

93%

of director-level roles were 
filled internally in 2023, 
plus, an additional

4%

of director-level hires from 
other FEMSA units.

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SAFETY AND HEALTH COMMITMENT

A Strong Safety Culture: Zero Is Possible
Integral to our growth ambitions and organizational strategy, our 
guiding safety vision Zero Is Possible is founded on the belief that 
nothing is more important than the safety and well-being of our 
people. This vision empowers our leaders to advance safety as a 
core company value, recognizing the crucial role every employee 
plays in maintaining both physical and psychological safety.

Our Safety 0.0 Strategy aims to build the essential capabilities 
and processes required to materialize our vision. The strategy 
encompasses five pillars, underpinned by 20 actions directly 
linked to our core activities. Additionally, we have identified sev-
en key initiatives vital for upholding our safety commitments.

Coca-Cola FEMSA Safety 0.0 Strategy
We have defined 5 Pillars and 20 actions to elevate, accelerate 
the performance, and continue enabling our safety strategy.

Cultural and Leadership 
Transformation

Risk Management, 
Process, And Systems

Capability and Talent 
Development

Infrastructure and 
Technology; Processes 
Digitalization

Performance Management 
Improvement and 
Innovation

Communication strategy.

Serious injuries and 
fatalities program evolution.

Safety expert’s 
development.

Technology in RTM.

Roles, responsibilities, 
safety accountability, and 
unbreakable rules.

Compliance and 
commitment with standards 
and lifesaving rules.

Safety culture plan with 
focus on beliefs and 
behaviors transformation.

Be focused on 3rd party 
management, safety RTM, 
and ergonomics.

Organizational structure 
reinforcement.

Safety machinery lock out 
and tag out for maintenance.

QSE Academy.

Safety digital strategy.

Safety lead indicators in 
operating models.

Bottom-up evolution.

Model of behaviors, 
recognitions, consequences, 
and best practices.

Evolve to a congruent 
leadership through 
psychological safety and 
human and organizational 
performance philosophy.

Management system, 
operational models, and 
safety audit model E2E.

Simulators.

Ensure infrastructure in 
machinery and equipment.

Safety and health within the 
Sustainability Framework.

OVERVIEW

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ETHICS AND GOVERNANCE

APPENDICES

COC A-COLA FEMSA |  2 023 IN T E GR AT E D RE P OR T |  80

Safety and Health Management System
In 2023, we continued certifying our Safety and Health 
Management System in manufacturing plants accord-
ing to the ISO 45001 standard. To date, 88% of our 
operations have been certified. The remaining sites, 
recently incorporated into our operations, are in the 
process of certification during 2024.

Our ISO 45001 standardized Health and Safety Man-
agement System enables us to:

•  Conduct risk and hazard assessments to identify 

potential harm in the workplace.

•  Prioritize and integrate action plans with quantified 

targets to mitigate those risks.

•  Incorporate measures to prepare for and respond to 

emergency situations.

•  Evaluate progress in reducing or preventing health 

issues and risks against set targets.

•  Perform internal inspections.
•  Establish procedures for investigating work-related 

injuries, illnesses, diseases, and incidents.

Additionally, we continue to implement internal 
performance audits on our Safety and Health 
Management System, focusing on compliance, 
safety and strategy-based management, and 
aspects of culture and leadership. These audits are 
complemented by third-party audits conducted by 
FEMSA and The Coca-Cola Company.

Safety and Health Policy
Our Safety and Health Policy is the foundation of our 
Safety and Health Management System and sets out 
clear expectations to take the necessary actions to pre-
vent and mitigate risks, injuries and/or work-related ill-
nesses, promoting and encouraging the safety, health, 
and well-being of our employees, strategic partners, 
and the communities where we operate and interact.

The Policy is centered on fostering a culture of self-
care, prevention, improvement, and overall well-being 
among employees by ensuring safe working conditions, 
facilities, and processes through our Management Sys-
tem. It involves engaging employees in open, proac-
tive, and transparent dialogue. Our approach includes 
managing incidents to prevent risks, injuries, and occu-
pational diseases, incorporating risk assessments and 
best practices into new projects, and setting objectives 
and performance indicators. The Policy emphasizes 
developing employee skills for safe and healthy work 
practices and encourages participation and account-
ability. Additionally, it establishes strategic initiatives to 
sustainably manage risks and opportunities, continu-
ously evaluating and enhancing our processes to adapt 
to changing contexts and stakeholder needs.

→ See our Safety and Health Policy

OVERVIEW

STRATEGIC PRIORITIES

SUSTAINABILITY

ETHICS AND GOVERNANCE

APPENDICES

COC A-COLA FEMSA |  2 023 IN T E GR AT E D RE P OR T |  81

7
7
.
1

6
0
.
3

Focus on Zero Incidents
In 2023, we implemented stricter controls for recording 
incidents, leading to a more accurate and comprehensive 
understanding of accident frequencies. This enhanced 
visibility, while initially reflecting an increase in recorded 
incident rates, has empowered us to address the root 
causes of accidents more effectively and in alignment 
with our core values. We remain dedicated to refining 
our safety strategies, leveraging these insights to return 
to the positive trend of previous years. Our goal is to 
achieve a Lost Time Incident Rate of 0.4 and a Total Inci-
dent Rate of 0.8 by 20271. This commitment underscores 
our goal of achieving zero incidents across all operations, 
emphasizing our dedication to maintaining the highest 
safety standards.

To achieve our goal, we are strengthening a mix of legacy 
programs, pioneering initiatives, thorough risk mitigation 
efforts, comprehensive training, insights from leading 
indicators, and advanced technologies.

Robust foundations: In our continued efforts to reduce 
serious incidents, we persistently deploy our 14 Life 
Saving Rules. To ensure their effectiveness, each operat-
ing unit in manufacturing, warehousing, distribution, and 
sales conducts a quarterly review of their action plan's 
progress. In 2023, all units completed this self-assess-
ment, reaching an implementation rate of 84% in manu-
facturing plants and 72% in distribution centers.

1.  In 2023, after discussions with management, we adjusted our occupational 

health and safety targets from 2025 to 2027 due to discrepancies in incident 
classification criteria in Mexico and Colombia, affecting our indicator calculations. 

Innovative approach to incident prevention: Our com-
mitment to safety is further reinforced by the ongoing 
implementation of our Incident Management Process. 
This process distinctly categorizes incidents into four 
levels based on their risk consequence and probability. 
As of now, all our operations have successfully adopted 
and are implementing this new standard in managing and 
preventing serious and potentially serious incidents.

Recurrent risks mitigation: We continued to deploy our 
two-year initiative focused on the audits and maintenance 
of active and passive safety infrastructure. This US$20 
million investment program is designed to mitigate two 
recurrent risks in our manufacturing operations: machin-
ery intervention and hazardous energy management.

Continuous training: As part of our ongoing commitment 
to workforce training, in 2023 we successfully started the 
roll-out across our operations of the new six safety mod-
ules for our QSE Academy and 20 modules for our RTM 
Academy. These programs have significantly enhanced 
our employees' safety awareness and skills, contributing 
to a more informed and safer working environment. The 
widespread adoption of these modules across different 
regions has also facilitated a unified approach to safety 
standards within the company.

6
6
.
0

1
6
.
0

8
8
.
0

4
.
0

2016

2023

2022

2021

2027
GOAL
LOST TIME INCIDENT RATE
Cases per 200,000 worked hours

6
.
1

6
0
.
1

9
.
0

2016

2021

2022

2023

8
.
0

2027
GOAL

TOTAL INCIDENT RATE
Cases per 200,000 worked hours

240,694 HOURS 

dedicated to health and safety training in 2023, underscoring 
our commitment to raising awareness and competences among 
our employees in these essential areas.

OVERVIEW

STRATEGIC PRIORITIES

SUSTAINABILITY

ETHICS AND GOVERNANCE

APPENDICES

COC A-COLA FEMSA |  2 023 IN T E GR AT E D RE P OR T |  82

Road Safety
Our dedication to road safety strengthens as we 
continue to grow and travel every year more than 
9,000 times around the Earth's circumference to 
deliver our products. 

In 2023, our vehicle crash rate remained practical-
ly unchanged compared to the previous year and 
our major crash rate was reduced by 26%. Re-
grettably, in the past year eight individuals, either 
employees of Coca-Cola FEMSA, contractors, or 
community members, lost their lives in incidents 
involving our operations or vehicles. We extend our 
deepest condolences to the families and everyone 
affected by these events. We view any fatality as 
unacceptable, and are intent on achieving our goal 
of zero incidents.

We are constantly seeking and adopting best prac-
tices to enhance road safety. Moreover, we proac-
tively share our expertise with external entities, 
such as companies, governments, and non-govern-
mental organizations, to facilitate broader imple-
mentation of these practices, benefiting both our 
communities and beyond.

New leading indicators: We have broadened our 
metrics to include leading indicators for Serious 
and Potentially Serious Incidents, which are now 
part of our performance tables. These indicators 
aid in risk detection and the management of 
mitigation strategies. Furthermore, our Behavior-
Based Safety program is connected to these 
metrics, encouraging employees to actively 
contribute to their reduction organization-wide.

Reinforcing safe behaviors: The main goal of 
our RTM 0.0 initiative is to train expert drivers 
with behaviors needed to prevent incidents in 
our route-to-market processes, distribution, and 
logistics operations. To strengthen our employees' 
and third parties' safety skills, we consistently 
invest in enhanced risk management initiatives 
and advanced equipment such as road simulators, 
telemetry systems, monitoring devices, and vehicle 
safety infrastructure. We also prioritize vehicle 
safety while developing processes, infrastructure, 
and work environments that help our workforce 
manage daily risks effectively.

Leveraging cutting-edge technology: We have be-
come one of the private companies with the largest 
capacity for simulation training and a benchmark 
for safety simulation in our industry. In the past 
two years, we invested over US$2.2 million in road 
simulators, with 12 now operational in Argentina, 
Brazil, Costa Rica, Guatemala, Mexico, and Uru-
guay. They replicate handling heavy vehicles in 
our primary and secondary fleet, as well as other 
motorized vehicles. Road simulators are a key tool 
in our capabilities’ development strategy across 
our operations and our ongoing investment under-
scores our commitment to enhancing safety and 
operational efficiency.

5
2
.
7

5
0
.
7

5
.
6

2023

2022

2027
GOAL
CRASH RATE
crashes x 100/total fleet

1
6
.
0

5
.
0

5
4
.
0

2022

2023

2027
GOAL

MAJOR CRASH RATE
major crashes x 100/total fleet

OVERVIEW

STRATEGIC PRIORITIES

SUSTAINABILITY

ETHICS AND GOVERNANCE

APPENDICES

COC A-COLA FEMSA |  2 023 IN T E GR AT E D RE P OR T |  83

EMPLOYEE WELL-BEING

New Comprehensive Well-being Model
At Coca-Cola FEMSA, we seek to enhance our 
employees’ physical and psycho-emotional 
health, and foster engagement and a sense of 
belonging within the organization for an im-
proved work environment. We want to foster a 
culture of well-being based on a holistic view of 
self-care and prevention.

Building on a 30-year legacy of prioritizing em-
ployee welfare, in 2023 we introduced a new 
Comprehensive Well-being Model, further align-
ing with our holistic approach to enhancing the 
quality of life of our people. This model is inno-
vatively structured around five bio-psychosocial 
dimensions, each targeting different yet intercon-
nected aspects of well-being:

Healthy Body: We 
develop healthy habits 
that contribute to physical 
fi tness, prevention and 
reduction of diseases.

Healthy
Body

Psychological Well-being: 
We foster the psychological 
well-being of employees so 
that they can experience a 
satisfying and purposeful life.

Social Connections: We facilitate 
the development of meaningful 
interpersonal relationships that 
promote family and employee 
integration, as well as citizen 
participation to improve the 
community and the environment.

Social
Connections

Psychological
Well-being

Financial Well-being: We 
promote fi nancial education to 
generate a culture of savings 
that protects and builds 
personal and family assets.

Financial
Well-being

Professional
Life

Professional Life: We promote 
commitment and excellence at 
work within a positive, inclusive, 
constructive, healthy and safe 
environment.

TAILORING PROGRAMS TO MEET DIVERSE NEEDS AND EXPAND REACH

We use feedback from our biennial employee engagement survey to tailor 
and enhance our well-being offerings. Our engagement survey includes 
questions covering aspects such as purpose, satisfaction, well-being, and 
questions aimed at measuring positive and negative feelings.

In	2023,	we	achieved	a	93%	participation	and	89%	engagement	levels	in	
the	survey,	highlighting	five	key	areas:	quality	and	customer	orientation,	
clear and promising path, sustainability, ethics, and psychological safety.

Throughout the year, we diligently analyzed the results by country and 
department, formulating targeted action plans to address any gaps. 
Moving forward, our goal is not only to sustain high engagement levels in 
the	next	survey	but	also	to	make	strides	in	improving	the	areas	identified,	
ensuring we meet evolving needs and preferences and gradually expand 
our well-being offerings to include a wider portion of our workforce across 
geographies, functional areas, and levels.

89%

level achieved 
in our biennial 
employee 
engagement 
survey.

OVERVIEW

STRATEGIC PRIORITIES

SUSTAINABILITY

ETHICS AND GOVERNANCE

APPENDICES

COC A-COLA FEMSA |  2 023 IN T E GR AT E D RE P OR T |  84

Robust Occupational Health and Well-
being Management System
Our Occupational Health and Well-being 
Management System outlines the strat-
egy we use to enhance work life quality 
for employees at all our company's work 
centers and strategic business units. This 
comprehensive system includes health 
and well-being processes and programs, 
which we adapt based on relevant risk 
matrices, local legislation, and operational 
requirements. Our Corporate Occupation-
al Health team is tasked with regularly up-
dating our Global Safety and Occupational 
Health Policy and Human Rights Policy. 
The revisions are approved by our Labor 
and Social Development Director and 
Director of Human Resources. Addition-
ally, our internal audit team checks these 
policies to ensure they are effectively 
shared and implemented throughout our 
operations.

Conscious Leadership Program
In 2023, over 6,000 leaders across our 
operations participated in our Conscious 
Leadership Program, designed to broaden 
the understanding of health beyond the 
physical to a holistic perspective that in-
cludes physical health, emotional welfare, 
and spiritual self-development.

Employee Support Program
We want to offer our employees support 
when they need it the most. Our Employee 
Support Program offers emotional sup-
port to our employees and their families, 
helping them manage stress, anxiety, de-
pression, and other emotional challenges. 
This program is a key component of our 
Comprehensive Well-being Model, aimed 
at reducing psychosocial risk factors both 
in and out of the workplace through our 
Management System and via counseling 
from health professionals specifically 
trained in addressing our employees' 
diverse needs.

27%

Reduction in 
Lost Days

5
4
5

4
3
5

8
6
4

0
4
3

2020

2021

2022

2023

GENERAL ILLNESS INDEX
Lost days per 100 employees

We monitor absenteeism rates in our workforce 
as a crucial indicator of our employees' 
physical and mental health. In 2023, we saw 
a 27% improvement in our Lost Days Due to 
General Illness Index compared to 2022. This 
progress was primarily driven by our global 
disease prevention strategy, epidemiologic 
surveillance systems, local health programs, and 
comprehensive well-being activities.

OVERVIEW

STRATEGIC PRIORITIES

SUSTAINABILITY

ETHICS AND GOVERNANCE

APPENDICES

COC A-COLA FEMSA |  2 023 IN T E GR AT E D RE P OR T |  85

Empowering our Workforce Through Meaningful Volunteer Initiatives
Our company’s commitment to well-being extends to help-
ing employees lead meaningful lives. We continuously invest 
in providing our people and their families with opportunities 
to participate in volunteer initiatives, allowing them to make 
a significant environmental and social impact beyond their 
everyday job functions.

The Coca-Cola FEMSA Volunteers program champions initia-
tives that positively influence the quality of life and well-be-
ing of the communities in which we operate, simultaneously 
strengthening our bonds with these communities and enhanc-
ing our corporate position and reputation.

Coca-Cola FEMSA’s Volunteers program champions six different causes

Community
Development

We unite in 
collective action, 
working together 
to find solutions 
to common 
challenges. Our 
goal is to take part 
in the development 
of stronger and 
more thriving 
communities.

Environment

We are focused 
on environmental 
stewardship, 
especially on 
issues such as 
water, energy, 
carbon emissions, 
waterway 
cleanups, and 
reforestation.

Natural 
Disasters

We engage 
in prevention 
activities to raise 
awareness, as well 
as in solidarity 
efforts in the 
event of natural 
disasters, with a 
particular focus on 
the communities 
where we operate.

Health

Education

We undertake 
activities that 
promote healthy 
physical and 
biopsychosocial 
lifestyles, as well 
as initiatives 
related to 
humanitarian aid.

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.

OUR VOLUNTEER 
PROGRAM 
DURING 2023:

2,181

volunteer 
initiatives

129,388

volunteers, including 
employees and their 
families

US$ 1.5

million 
invested

302,531

hours

OVERVIEW

STRATEGIC PRIORITIES

SUSTAINABILITY

ETHICS AND GOVERNANCE

APPENDICES

COC A-COLA FEMSA |  2 023 IN T E GR AT E D RE P OR T |  86

Compensation and Benefits
We act in accordance with obligations defined by law and 
in full respect of labor rights, exceeding the conditions and 
benefits established in the laws of each country where 
we operate. Moreover, we strive to offer competitive 
remuneration for all employees. Based on studies 
performed by international consulting firms, 
we can determine that our employees are 
receiving an integrated salary that is equal 
to or greater than the market average. 
We respect our people’s right of union 
association and, as such, our collec-
tive agreements cover approximately 
65.8% of employees. These em-
ployment contracts are reviewed 
and agreed upon with our union 
representatives, respecting the 
established validation periods, as 
well as complying with all notifica-
tion deadlines.

Flexibility at Work
Recognizing that work flexibility is highly important 
to many of our employees, we have formally declared 
ourselves a hybrid company, empowering our leaders to 
hold discussions with their teams to determine the most 
suitable model for each.

Benefits include flexible hours, home office options for 
administrative positions and other roles where the function 
allows, lactation rooms to support breastfeeding at work, 
and parental leave schemes tailored to our employees' 
interests and compliant with each country's regulations.

Effective flexibility programs can enhance workforce pro-
ductivity, wellness, and our diversity, equity, and inclusion 
efforts, while also improving our standing in the talent 
market. Going forward, we aim to set clear goals regarding 
flexibility, considering the needs of our administrative staff 
and assessing the potential to extend flexible work options 
to our frontline employees over the medium term. Our goal 
is to empower our employees with greater control over 
every stage of their work experience.

100%

of our employees 
return to work after 
parental leave.

98.8%

of women and 93.9% 
of men continue working 
at Coca-Cola FEMSA 
12 months after 
parental leave.

OVERVIEW

STRATEGIC PRIORITIES

SUSTAINABILITY

ETHICS AND GOVERNANCE

APPENDICES

COC A-COLA FEMSA |  2 023 IN T E GR AT E D RE P OR T |  87

DIVERSITY, EQUITY, AND INCLUSION

Including All in Our Company's Growth
Diversity, Equity, and Inclusion (DEI) is an integral, 
cross-cutting topic in our Sustainability Framework, reflect-
ing its importance in all areas of our operations and commu-
nity relations. As a company, we aspire to be preferred by 
diverse talent for our commitment to fostering and support-
ing all our employees.

As our company grows, we are identifying underrepresented 
groups within our operations, aiming to broaden our talent 
recruitment to be inclusive of everyone. Our efforts are tai-
lored to align with the unique needs of each country where 
we operate, ensuring that we support and foster all our 
employees effectively.

In Brazil, Colombia, Guatemala, and Mexico, we have 
focused efforts on actively recruiting people with disabili-
ties, while in other countries, we are enhancing workplace 
accessibility and inclusion. We are promoting the inclusion of 
LGBTQ+ communities through ally pledges, affinity groups, 
and awareness programs. For the fifth consecutive year, the 
Human Rights Campaign Foundation and HRC Equidad MX 
recognized our company as one of the Best LGBTQ+ Places 
to Work in Mexico.

Going forward, we are committed to attracting, developing, 
and retaining a diverse workforce, including individuals from 
indigenous or Afro-descendant backgrounds, refugees, as 
well as older adults, and people from ethnic and economi-
cally vulnerable groups.

Embracing DEI in our Talent, Leadership, and Workplace Flexibility

Diverse Talent

Inclusive Leadership

Flexible Environment

We are dedicated to creating a 
diverse, equitable, inclusive, and 
respectful workplace for all. Our 
priority is to foster safe spaces for our 
employees to engage in meaningful 
dialogue, ensuring all voices are heard 
and respected. These efforts embody 
our commitment to a workforce as 
diverse and vibrant as the communi-
ties we serve.

Our Inclusive Leadership training is 
designed to ignite leaders’ roles as 
champions for diversity, equity, and 
inclusion. Among other topics, we 
prioritize identifying and addressing 
unconscious biases in leadership and 
recruitment as well as raising aware-
ness and prompting action on social 
issues that affect our communities.

Fostering a flexible and agile envi-
ronment, we adapt to local needs by 
designing and implementing adapt-
able processes and practices, includ-
ing parental and FlexKOF models. We 
strengthen and benchmark our efforts 
by participating in global initiatives 
like the Bloomberg Gender-Equality 
Index, UN Women, and McKinsey’s 
Women Matter.

OUR DEI ADVISORY BOARD PLAYS A CRUCIAL ROLE IN 
SHAPING AND IMPLEMENTING FIVE STRATEGIC GOALS:

1.  Engage and hold leaders 
accountable throughout 
the organization.

2.  Define	both	long-	and	
short-term objectives 
and strategies.

3.  Ensure functionality of 

work teams at a country 
and regional level.

4.  Ensure deployment of 

an internal and external 
communication plan.

5.  Measure, monitor, and 
evaluate initiatives.

OVERVIEW

STRATEGIC PRIORITIES

SUSTAINABILITY

ETHICS AND GOVERNANCE

APPENDICES

COC A-COLA FEMSA |  2 023 IN T E GR AT E D RE P OR T |  88

Increasing Female Talent Across Our Company
Considering the industry's gender gap, we are sustain-
ably enhancing the representation and inclusion of 
female talent in our company, empowering women to 
assume key leadership roles and taking actions to at-
tract, develop, and retain women in front-line positions.

In 2023, more than 2,000 women joined Coca-Cola 
FEMSA, as a result, the representation of women 
across our organization increased from 14% to 16%. 
Our operations are actively developing and deploying 
initiatives to increase and support female talent. For 
instance, Brazil continued its program to train women 
to operate forklifts, perform refrigeration maintenance, 
and join our distribution centers. In Guatemala, we 
set up the first all-female production line. We also 
have and continue establishing support actions and 
employee-resource groups through our operations.

Moreover, we increased the representation of women 
in leadership positions to 29% in 2023; and we have a 
robust plan to achieve our ambition of 40% of women 
in leadership and management positions by 2030.

AS A SIGNATORY OF THE UN WOMEN'S EMPOWERMENT 
PRINCIPLES, WE ARE COMMITTED TO UPHOLDING ITS 
SEVEN PRINCIPLES ACROSS OUR OPERATIONS.

Equal Remuneration
We strive to offer competitive remuneration for all 
employees and equal pay conditions for both men and 
women at all levels of our organization. Our compensa-
tion policies and practices consider a variety of factors 
for each role, such as experience and performance, 
without gender bias.

In 2023, we refined our methodology for calculat-
ing the gender pay gap across different levels of the 
organization, aligning with methodologies from the 
GRI Standards and the United Nations Global Com-
pact. The findings revealed a 2.8% gender pay gap in 
men salaries compared to women. This analysis was 
performed by calculating the average salaries for all 
employees, categorized by male or female, excluding 
employees under collective contracts due to their 
compensation structures.

29%

Women in 
management 
positions.

13%

Women in 
STEM-related 
positions.

12%

Women in 
management 
positions 
in revenue-
generating 
functions.

STEM: science, technology, engineering and math.

OVERVIEW

STRATEGIC PRIORITIES

SUSTAINABILITY

ETHICS AND GOVERNANCE

APPENDICES

COC A-COLA FEMSA |  2 023 IN T E GR AT E D RE P OR T |  89

COMMUNITY 
DEVELOPMENT

Across our operations, we leverage our 
footprint to boost sustainable growth 
that benefits our company as well 
as our neighboring communities and 
value chain. In 2023, we positively 
influenced the quality of life and 
economic development of over 359 
thousand people through dedicated 
local community programs.

Driving Change: Coca-Cola FEMSA's Community Engagement 

At Coca-Cola FEMSA, we aim to serve as catalysts for 
positive change in the communities in which we operate, 
beginning with those closest to us. Recognizing our inte-
gral role within these communities, we understand that 
our business prosperity and longevity are intricately tied to 
our capacity to collaborate with our neighbors. By actively 
engaging with local stakeholders, we not only develop mu-
tually beneficial relationships but also seize opportunities 
to join forces, thereby fostering sustainable solutions that 
address prevalent challenges and promote shared pros-
perity within our environment.

By 2030, we aim to have at least one Community Engage-
ment Plan per site based on our MARRCO methodology. 
These engagement plans encompass prioritized activities 
aimed at addressing community needs and ensuring busi-
ness continuity. We particularly focus on facilitating access 
to water, sanitation, and hygiene (WASH) in our neighboring 
communities and empowering social and economic devel-
opment by supporting underrepresented groups, offering 
entrepreneurial skills, and investing in sustainable commu-
nity development, in accordance with our →Sustainability 
Bonds Framework.

Our Model for Addressing Risks and Relations with Our 
Community (MARRCO), guides us in establishing and 
managing long-term productive relations with our neighbor 
communities that create shared value, with an objective 
focused on: 

•  Evaluating the impact of our operations on communities.
•  Understanding local circumstances that could affect our 

operations.

•  Identifying collaborative opportunities for environmental 

enhancement.

→ Visit page 65 to learn more about our ongoing 
community WASH initiatives.

Coca-Cola FEMSA’s Model for Addressing Risks and 
Relations with Our Community

Identify and
understand

1

Learn and 
improve

5

orati o

b
a

l
l
o

C

•

n   •

Com

m

i
t

m

e
n
t
•

 Dialo

t

s

gue • Tru

2

Analyze 
and plan

4
Evaluate
and measures

3
Agree 
and act

 
 
 
OVERVIEW

STRATEGIC PRIORITIES

SUSTAINABILITY

ETHICS AND GOVERNANCE

APPENDICES

COC A-COLA FEMSA |  2 023 IN T E GR AT E D RE P OR T |  90

STRENGTHENING OUR VALUE CHAIN AND COMMUNITY TIES

We enjoy tremendous opportunities to col-
laborate with suppliers, customers, and other 
stakeholders to make our robust value chain 
more sustainable. We are particularly committed 
to building strong ties with key partners in our 
communities, including small local businesses, 
medium-sized suppliers, and PET collectors, 
helping to improve living standards and maxi-
mize our positive contribution on our neighbor-
ing communities.

Engaging Our Small and Medium Suppliers
In line with our Supply Chain Management 
ambitions, we are focused on enhancing our 
partnerships with small and medium enterprises 
(SMEs) in our supplier base. Our procurement 
and corporate social responsibility teams are 
proactively engaging with these SME suppliers to 
explore collaborative approaches that not only 
drive socioeconomic development but also align 
with our environmental objectives.

Our Commitment to Local Businesses
Small local businesses are the heartbeat of our 
large and expanding commercial network—they 
are more than 1.9 million retailers and shop-
keepers that distribute our products to consum-
ers across our traditional sales channel. Among 
this number, there is a large percentage of wom-
en shopkeepers and individuals from diverse 
backgrounds.

We proactively collaborate with small local busi-
nesses in our regions to customize programs that 
contribute to their success. These initiatives in-
clude delivering business management training, 
fostering financial and digital inclusion, empow-
ering business owners, and creating networking 
opportunities. Furthermore, we acknowledge 
that our vast small local business network can 
have an enormous impact on our sustainability 
goals. To this end, we aim to align our collabo-
rative efforts with our company’s priority topics, 
such as diversity, equity, and inclusion, and water 
efficiency, PET collection, and efficient and re-
newable energy sourcing.

OVERVIEW

STRATEGIC PRIORITIES

SUSTAINABILITY

ETHICS AND GOVERNANCE

APPENDICES

COC A-COLA FEMSA |  2 023 IN T E GR AT E D RE P OR T |  91

EMPOWERING WOMEN ENTREPRENEURS

We are committed to empowering women entrepreneurs 
and business owners across our operations, our programs 
collectively underscore our dedication to fostering the suc-
cess of women-led businesses in our region.

In Brazil, the Empreenda como Uma Mulher program has 
transformed the lives of over 600 women, equipping them 
with extensive technical training, essential entrepreneurship 
tools, and advanced business management skills. This ini-
tiative has substantially boosted their entrepreneurial skills, 
enabling them to achieve remarkable success and growth in 
their ventures.

In Colombia, the Emprendamos Juntos initiative stands as 
a holistic program designed for shopkeepers, café owners, 
and small business entrepreneurs within our value chain. 
Over 4.800 participants have received essential knowledge 
and resources for self-empowerment, entrepreneurship, and 
business management, fostering the growth of their ventures 
and personal goals.

In Costa Rica and Nicaragua, the MujeresON program 
supports female owners of restaurants and cafeterias in 
metropolitan areas. The program's collaborative approach 
has tailored personalized support in financing, training, point 
of sale management, and leadership empowerment for over 
133 participants, providing targeted and impactful enhance-
ment of both business and personal growth.

In Venezuela, the Women's Empowerment Network pro-
gram is designed to enhance the personal capabilities and 
management skills of female small grocery store entrepre-
neurs. By focusing on these key areas, the program aims to 
contribute to their personal and economic empowerment, 
fostering an environment where women can thrive.

In Mexico, in collaboration with The Coca-Cola Foundation, 
we initiated the Empoderamiento de mujeres y pequeños 
negocios program, aimed at fostering the social, economic, 
and digital empowerment of women and enhancing their 
small businesses. Since its inception in 2021, this program 
has positively affected the lives of 18,000 women across the 
country, equipping them with skills needed for personal and 
professional success.

In Guatemala, we are advancing multiple initiatives to em-
power women and indigenous communities, integrating en-
trepreneurship and education into a cohesive support frame-
work. Alongside, the Casa Productiva program is dedicated 
to supporting indigenous girls and adolescents by enabling 
them to create family orchards, supplemented with informa-
tion on nutrition and healthy lifestyles. Complementing these 
efforts, the Jovenes Pioneras program awards university 
scholarships to indigenous women, offering them a pathway 
to realize their full potential, with the added opportunity to 
apply for an internship within Coca-Cola FEMSA, ensuring a 
comprehensive approach to community development.

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MY KOF COMMUNITY

For Coca-Cola FEMSA, achieving sustainable growth goes hand in 
hand with fostering sustainable development in the communities 
where we operate.

My KOF Community is our cornerstone community engagement 
pillar within our Sustainable Future Framework, reflecting our 
commitment to meaningful and impactful interactions with the 
communities where we operate. To this end, we actively engage 
with our neighboring communities across our regions to deeply 
understand their unique social conditions and tailor programs that 
meet specific local needs.

In 2023, over 359 thousand people benefited through our com-
munity programs and donations contributing to quality of life 
improvements and socioeconomic development across our com-
munities of operation.

→ Visit page 65 to learn more about our ongoing community 
WASH initiatives.

→ Visit page 69 to learn more about our ongoing community PET 
Collection initiatives.

Rehabilitation of a sports facility 
in Morelia, Mexico, undertaken 
through a collaborative effort with 
Fundación Placemaking México.

Rehabilitation of a 
community park in 
Neza, Mexico.

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OUR COMMITMENT TO REBUILDING AFTER HURRICANE OTIS

In the aftermath of Hurricane Otis, we have reaffirmed 
our role as a key part of the Acapulco community 
by dedicating ourselves to supporting recovery and 
fostering long-term resilience. Working closely with 
government agencies and community organizations, 
we are contributing to the local community's recovery 
efforts. Additionally, we have taken the lead in rebuild-
ing Coca-Cola FEMSA's infrastructure. These collective 
efforts are essential for paving the way toward a stron-
ger, more resilient Acapulco.

In response to the urgent need for clean water follow-
ing the devastation caused by Otis in Acapulco, we 
swiftly acted, providing over 120,000 liters of bottled 
water to the affected communities. Recognizing the di-
saster's magnitude, we coordinated efforts to enhance 
recovery, deploying two VenXAgua Water Treatment 
Vehicles capable of purifying 48,000 liters of water 
daily. This initiative enabled residents to refill jugs for 
safe drinking water and food preparation, proving vital 
in quickly addressing the clean water challenge in the 
most impacted areas. 

Beyond water, we also distributed essential groceries 
and hygiene kits to support the well-being of our em-
ployees and the wider community.

Highlighting the power of collaboration, this endeavor 
was amplified through the support of other FEMSA 
business units, enhancing our collective impact and 
reinforcing the significance of synergies and alliances 
in our relief efforts.

Looking to the future, we are investing Ps. 575 million 
in rebuilding our facilities in Acapulco and supporting 
the community, a key step in reactivating the local 
economy and safeguarding jobs for over 1,500 of our 
employees. This investment is not only pivotal for the 
immediate recovery of local small businesses but also 
central to our long-term commitment of fostering eco-
nomic, social, and environmental value in the commu-
nities where we operate. This crisis has only strength-
ened our commitment.

Through our VenXAgua Water Treatment 
Vehicles, we can swiftly respond to natural 
disasters, ensuring communities in Mexico 
and Colombia have access to clean water.

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CORPORATE 
GOVERNANCE

Underpinning the growth at Coca-Cola 
FEMSA is a strong corporate 
governance framework that promotes 
accountability, transparency, and 
ethical and sustainable business 
practices across all levels of the 
organization.

Robust Corporate Governance Framework
A cornerstone of Coca-Cola FEMSA’s business success is 
our robust corporate governance framework; it fosters and 
promotes ethical business practices in our actions, de-
cisions, and strategies, all of which are aligned to deliver 
value to our stakeholders. Our practices adhere to all ap-
plicable legislation, standards, and policies in the countries 
where we are present and in the financial markets where 
we are listed: The Mexican Securities Market Law (Ley 
de Mercados de Valores Mexicana), of the Mexican Stock 
Exchange, and; the US Sarbanes-Oxley Act, of the New York 
Stock Exchange.

Advancing Our Sustainability Goals Supported by our 
Board of Directors and Executive Team
At Coca-Cola FEMSA, we understand the importance of 
good corporate governance in realizing our environmental 
and social goals. Our framework aligns our actions with 
our sustainability commitments, seamlessly integrating 
environmental and social considerations into business 
decisions. This approach extends beyond managing risks; 
it involves actively seizing opportunities for growth that not 
only benefit our company but also positively impact the 
broader society. This commitment to good corporate gov-
ernance helps us navigate the complexities of the modern 
business environment, ensuring that we remain a responsi-
ble, ethical, and forward-thinking leader in our industry. By 
prioritizing good governance, we are reinforcing our com-
mitment to long-term sustainable growth.

Our Board of Directors, alongside its Committees, plays a 
proactive role in overseeing environmental, social, and gov-
ernance aspects. They give thoughtful attention to the sus-
tainability material topics that impact not only our opera-
tions but also our employees, clients, and the communities 
we serve. This careful consideration ensures these topics 
are effectively integrated into our Sustainability Framework. 
Moreover, our Board of Directors’ oversight extends to the 
review and approval of the Company’s sustainability-re-
lated policies, ensuring they align with our core values and 
strategic objectives.

Furthermore, the Executive Team leads and is responsible 
for advancing sustainability material issues across the com-
pany. Among other topics the Executive Team performance 
evaluation program includes Critical Success Factors re-
lated to achieving our sustainability goals in topics such as 
water efficiency, recycled resin usage, community support, 
occupational health and safety, sustainability culture, and 
diversity and inclusion metrics. To promote interdisciplin-
ary efforts towards sustainability within the organization, 
members from the Executive Team, including our CEO and 
Strategic Leadership Team, are part of our internal Sus-
tainability Committee and also take part in FEMSA’s and 
The Coca Cola Company’s Sustainability Committees. Their 
involvement is aimed at advancing our sustainability goals 
and establishing clear accountability across areas relevant 
to our sustainability initiatives.

→ For information about our Executive Officers’ 
sustainability-linked experience and compensation 
program visit page 100.

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BOARD COMPOSITION

Directors: 

Independent Directors*: 

Other Non-executive Directors: 

Executive Directors: 

16

8

8

0

BOARD OF DIRECTORS

DIRECTORS APPOINTE D BY 
SERIES A SHAREHOLDERS

José Antonio Fernández Carbajal
Chairman of the Board of FEMSA 
and Chief Executive Officer of FEMSA
31 Years as a Board Member

José Henrique Cutrale
Director of Sucocítrico Cutrale Ltda.
Alternate: Graziela Cutrale
2 Years as a Board Member

Javier Gerardo Astaburuaga 
Sanjines
Independent Consultant
Alternate: Martin Felipe Arias Yaniz

Luis Alfonso Nicolau Gutiérrez*
Partner at Ritch, Mueller, Heather y 
Nicolau, S.C.
6 Years as a Board Member

Federico José Reyes García
Independent Consultant
31 Years as a Board Member

Francisco Zambrano Rodríguez*
Independent Consultant
21 Years as a Board Member

Ricardo Guajardo Touché*
Independent Consultant
Alternate: Alfonso González 
Migoya
31 Years as a Board Member

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

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

DI RECTORS APPOINTE D BY 
SERIES D SHAREHOLDERS

DIRECTORS APPOINTE D BY 
SERIES L SHAREHOLDERS

John Murphy
President and Chief Financial 
Officer of The Coca-Cola Company
Alternate: Stacy Lynn Apter
5 Years as a Board Member

José Octavio Reyes Lagunes
Retired
Alternate: Enrique Rapetti
8 Years as a Board Member

Nikos Koumettis
President of Europe Operating Unit 
of The Coca-Cola Company
Alternate: Erin L. May
2 Years as a Board Member

Jennifer K. Mann
Corporate Senior Vice President 
and President of North America for 
The Coca-Cola Company
Alternate: Félix Poh
1 Year as a Board Member

Victor Alberto Tiburcio Celorio*
Independent Consultant
5 Years as a Board Member

Olga González Aponte*
Chairman and General Director of 
Wild Fork US
Alternate: Jaime A. El Koury

Amy Eschliman*
Digital Director of Crate & Barrel 
Holdings, Inc.
1 Year as a Board Member

SECRE TARY OF THE BOARD 
(NON-MEMBER)

Alejandro Gil Ortiz
Secretary of the Board
Alternate: Carlos Luis Díaz Sáenz
2 Years as a Secretary

* Independent Director

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BOARD COMMITTEES

Planning and Finance Committee
•  Ricardo Guajardo Touché, Chair-

Audit Committee
•  Victor Alberto Tiburcio Celorio, 

man

•  Federico Reyes García
•  John Murphy
•  Amy Eschliman
•  Enrique F. Senior Hernández
•  Martin Felipe Arias Yaniz

The Planning and Finance Commit-
tee 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 anoth-
er responsibility of the Planning and 
Finance Committee.

Chairman

•  Olga González Aponte
•  Alfonso González Migoya
•  Francisco Zambrano Rodríguez

The Audit Committee is responsible 
for reviewing the accuracy and in-
tegrity of financial statements in ac-
cordance with accounting, internal 
control, and auditing requirements. 
It is directly responsible for the ap-
pointment, compensation, retention, 
and oversight of the independent 
auditor, who reports directly to the 
Audit Committee (subject to the 
approval of our Board of Directors). 
To carry out its duties, the Commit-
tee may hire independent counsel 
and other advisors. We compensate 
the independent auditor and any 
outside advisor hired by the Audit 
Committee and provide funding for 
administrative expenses incurred by 

the Audit Committee in the course 
of its duties. The Committee has im-
plemented procedures for receiving 
and addressing complaints regard-
ing accounting, internal control, and 
auditing matters, including the sub-
mission of confidential, anonymous 
complaints from employees regard-
ing questionable accounting or au-
diting matters. The internal auditing 
function also reports to the Audit 
Committee. Each member of the 
Audit Committee is an independent 
director, as required by the Mexican 
Securities Market Law and NYSE 
standards. Pursuant to the Mexican 
Securities Market Law, the chairman 
of the Audit Committee is elected 
at our shareholders meeting. Victor 
Alberto Tiburcio Celorio, Chairman 
of the Audit Committee, is the audit 
committee financial expert.

Corporate Practices Committee
•  Luis Rubio Freidberg, Chairman
•  Jaime A. El Koury
•  Luis Alfonso Nicolau Gutiérrez

The Corporate Practices Committee 
is responsible for preventing or re-
ducing the risk of performing opera-
tions that could damage the value of 
our company or that benefit a par-
ticular group of shareholders. The 
Committee may call a shareholders 
meeting and add agenda items it 
considers appropriate, approve pol-
icies on related party transactions, 
approve the compensation plan of 
the CEO and relevant officers, and 
support our Board of Directors in the 
elaboration of related reports. The 
Committee consists exclusively of 
independent directors. As required 
by the Mexican Securities Market 
Law, the chairman of the Corporate 
Practices Committee is elected at 
our shareholders meeting.

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OUR 
EXPERIENCED 
MANAGEMENT 
TEAM

IAN CRAIG

Chief Executive Officer

GERARDO CRUZ 

Chief Financial Officer 

CATHERINE REUBEN

Chief Corporate Affairs Officer

Ian	Craig	joined	FEMSA	in	1994	and	Coca-Cola	
FEMSA in 2003, and was appointed to his current 
position in 2023. With over 30 years of experience 
in the beverage industry, he previously held vari-
ous senior management positions in the company, 
including	Chief	Operating	Officer	of	Brazil,	and	
prior	to	that,	Chief	Operating	Officer	of	Argentina.	
He also held the positions of Director of Finance 
and Strategic Planning for the South America 
Division, Director of Finance, Director of Planning 
and Corporate Affairs in the Mercosur Region, and 
Corporate Director of Finance and Treasury at Co-
ca-Cola FEMSA. He holds a BS degree in Industrial 
Engineering from the Instituto Tecnológico y de 
Estudios Superiores de Monterrey, an MBA from 
the	Booth	School	of	Business	at	the	University	of	
Chicago, and a Master's degree in International 
Business Law from the Instituto Tecnológico y de 
Estudios Superiores de Monterrey.

Gerardo Cruz joined Coca-Cola FEMSA in 2003 
and was appointed to his current position in 2023. 
Previously, he held various senior management 
positions	in	the	company's	finance	area,	includ-
ing Corporate Director of Finance and Treasury, 
Director of Planning and Finance for Latin Ameri-
ca, and Director of Finance for Coca-Cola FEMSA 
Colombia. In addition to his responsibilities as CFO, 
Gerardo supervises our supplier, risk management, 
and sustainable bonds strategies. Throughout his 
career, Gerardo has been a strong advocate for 
Inclusion and Diversity. As President of Coca-Cola 
FEMSA’s Inclusion and Diversity Board for the past 
two years, he has played a pivotal role in enhanc-
ing the company’s commitment to creating a more 
inclusive and welcoming workplace for all. He holds 
a BA degree in Economics and a Master's degree in 
Applied Statistics both from the Instituto Tecnológi-
co y de Estudios Superiores de Monterrey.

Catherine Reuben joined Coca-Cola FEMSA in 2014 
and was appointed to his current position in 2023. 
She has a broad background in leadership positions, 
covering institutional and regulatory areas as well 
as environmental, social, and governance (ESG) 
issues, throughout her career at Coca-Cola FEMSA. 
Before assuming her current role, she held different 
positions including Director of Corporate Affairs for 
Coca-Cola FEMSA Mexico, Corporate Director of 
Regulatory Affairs and Institutional Relations, and 
Manager of Corporate Affairs for Coca-Cola FEMSA 
Central America, with responsibilities in Guatema-
la, Nicaragua, Costa Rica, and Panama. Previously 
Catherine was Executive Director of the Costa 
Rican-American Chamber of Commerce and worked 
in the Foreign Investment Promotion Agency of Cos-
ta Rica (CINDE) supporting companies interested 
in nearshoring opportunities. She holds a double 
major in Economics and Business Administration 
& Finance, and has completed studies in Political 
Communication,	as	well	as	a	Sustainability	Certifi-
cate from MIT.

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O U R   E X P E R I E N C E D 

M A N A G E M E N T   T E A M

FABRICIO PONCE

EDUARDO PEREYRA 

AITOR OCEJO

Chief Operating Officer - Mexico

Chief Operating Officer - Brazil

Chief Operating Officer - Latin America  

NICOLÁS BERTELLONI 

Chief Growth Officer 

Fabricio	Ponce	joined	Coca-Cola	FEMSA	in	1998	
and	was	appointed	to	his	current	position	in	2019.	
With over 27 years of experience in the beverage 
industry, he previously served in several senior 
management positions, including President and 
CEO of the Philippines Operation, Director of Oper-
ations in Colombia, Managing Director for Heineken 
in Brazil, Managing Director of Central America, 
Argentina, and Colombia, and Director of Strategic 
Planning for Latin America Region. Prior to joining 
Coca-Cola FEMSA, he worked as a Senior Consul-
tant in Bain & Company. An Agricultural Engineer, 
providing expertise in water issues, he holds a Mas-
ter’s degree in Economics from INCAE Business 
School in Costa Rica.

Eduardo Pereyra joined Coca-Cola FEMSA in 
1996	and	was	appointed	to	his	current	position	
in 2023. With over 28years of experience in the 
beverage industry, he previously served in several 
senior management positions, including Director 
of Operations in Colombia, Commercial Director 
in Venezuela, Brazil, and Colombia, and Regional 
Manager in Mexico and Colombia. He holds a BS 
degree in Industrial Engineering from the Instituto 
Tecnológico y de Estudios Superiores de Monter-
rey,	an	MBA	from	the	Universidad	de	Adolfo	Ibáñez	
in	Chile,	and	an	AMP	from	the	Universidad	de	
Navarra, IESE.

Aitor Ocejo joined Coca-Cola FEMSA in 2000 and 
was appointed to his current position in 2023. 
With over 28 years of experience in the beverage 
industry, he previously served in several senior 
management positions, including Director of Oper-
ations in Guatemala, Director of Operations in Ven-
ezuela, Commercial and Business Development in 
Venezuela, and several strategic operational and 
marketing positions in Mexico, as well as other 
roles including Corporate Inorganic Acquisitions 
and Corporate Commercial Development. Prior 
to joining Coca-Cola FEMSA, he served in several 
senior management positions at The Coca-Cola 
Company. He holds a BS degree in Industrial Engi-
neering	from	Universidad	Iberoamericana.

Nicolás Bertelloni joined Coca-Cola FEMSA in 2004 
and was appointed to his current position in 2023. 
He possesses extensive expertise in the areas of 
Marketing and Market Intelligence, particularly in 
leading teams during times of transformation and 
crisis. Previously, he held various roles within the 
organization, including Director of Marketing for 
the Brazil and Mexico Divisions, and Director of 
Operations	for	Argentina	and	Uruguay.	He	holds	a	
BA degree in Business Administration and a BA de-
gree	in	Economics	both	from	Universidad	de	Bue-
nos Aires. Additionally, he completed Advanced 
Graduate Studies in International Economics from 
Institut für Weltwirtschaft in Germany and an MBA 
from Fundação Getúlio Vargas in Brazil.

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O U R   E X P E R I E N C E D 

M A N A G E M E N T   T E A M

GABRIEL COINDREAU 

RAFAEL RAMOS 

IGNACIO ECHEVARRÍA 

Chief Strategic Planning Officer

Chief Supply Chain and Engineering Officer  

Chief Digital and Technology Officer 

ANTONIO DÍAZ-CANEJA 

Chief Human Resources Officer

Gabriel Coindreau joined Coca-Cola FEMSA in 
2000 and was appointed to his current position 
in 2023. With extensive strategic planning expe-
rience, he previously served in several strategic 
positions, including Corporate Director of Stra-
tegic Projects and Initiatives, Corporate Director 
of Planning and Organizational Development, 
Managing Director for Coca-Cola FEMSA Colombia 
and Central America, as well as different positions 
in the Corporate Strategic Planning and Human 
Resources Departments. He holds a BS degree in 
Electronics Engineering from the Instituto Tec-
nológico y de Estudios Superiores de Monterrey.

Rafael	Ramos	joined	Coca-Cola	FEMSA	in	1999	and	
was appointed to his current position in 2018. With 
over 32 years of experience in the beverage indus-
try, he previously served in several senior manage-
ment positions, including Manufacturing Director for 
Southeast Mexico, Supply Chain Director for Mexico 
and Central America, and Supply Chain Director of 
FEMSA Comercio. As part of his responsibilities as 
Chief	Supply	Chain	and	Engineering	Officer,	Rafael	
leads our environmental stewardship strategy 
across our operations. He holds a BS degree in Bio-
chemical Engineering from and a Master’s degree in 
Business Administration of Agricultural Enterprises 
both from the Instituto Tecnológico y de Estudios 
Superiores de Monterrey.

Ignacio Echevarría joined Coca-Cola FEMSA in 
2018 and was appointed to his current position 
in 2021. With over 30 years of experience in the 
IT industry, he began his professional career as a 
technology consultant for consumer companies at 
Arthur Andersen. He joined the beverage industry 
18 years ago where he has collaborated on digital 
transformation projects in 13 African countries 
(Equatorial Bottler Company), 15 European 
countries (Coca-Cola European Partners), and 10 
countries in Latin America (Coca-Cola FEMSA). He 
has served as a board member for several startups 
and	in	the	financial	sector	Banco	Compartamos	
and the Gentera Foundation. Ignacio holds a BS 
degree in Industrial Engineering from The School 
of Industrial Engineering of Barcelona and an MBA 
from IE Business School in Madrid.

Antonio Díaz-Caneja joined Coca-Cola FEMSA in 
2003 and was appointed to his current position in 
2023. With 20 years of experience dedicated to 
Human Resources at the company, he has overseen 
topics including employee well-being, talent devel-
opment, human rights, and diversity, equity, and 
inclusion. Antonio has served as Corporate Com-
pensation Manager, Corporate Labor Development 
Manager, Director of Organizational Effectiveness 
for Coca-Cola FEMSA Philippines, Corporate Direc-
tor of Labor and Social Development, and Director 
of Human Resources in Colombia. He holds a BA 
degree in Business Administration and Management 
from	the	Universidad	Iberoamericana.

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EXECUTIVE COMPENSATION

Aligning Executive Compensation with 
Sustainable Long-Term Value
Executive compensation at Coca-Cola FEMSA 
aligns with the company’s vision of long-term 
sustainable value creation.

The evaluation and variable compensation 
program for our CEO and Strategic Leadership 
Team, as well as other company leaders and 
individual contributors, integrates collective and 
individual Critical Success Factors, defined an-
nually. In line with the Corporate Practices Com-
mittee's guidelines, half of the annual bonus is 
tied to the company achieving its financial ob-
jectives, including Earnings Before Interest and 
Taxes (EBIT) and working capital efficiency. The 
other half is based on individual performance.

The Critical Success Factors for individual 
performance of our Executive Team include 
sustainability performance indicators aligned 
with our climate action strategy, focusing on 
reducing absolute GHG emissions from our 
operations (Scopes 1 and 2 emissions) by 50% 
and reducing absolute GHG emissions from 
purchased goods and services and upstream 
transportation and distribution in the value 
chain (Scope 3 emissions) by 20%, compared to 
the 2015 baseline, as well as achieving 100% 
renewable electricity consumption in our opera-
tions. Additionally, they also include key metrics 
related to water stewardship, community devel-
opment, diversity, equity, inclusion, and other 
pillars of our Sustainability Framework.

The variable compensation program available 
to our CEO and the Strategic Leadership Team 
combines short-term cash-based performance 
bonuses with long-term, stock-based compen-
sation that vests over three years.

CEO Compensation
The compensation of our CEO is determined 
by various Critical Success Factors, as devised 
from the TOPS Methodology and the Economic 
Value-Added Based Bonus Program. These fac-
tors draw upon the performance and results of 
team members within the company, ultimately 
influencing the CEO's performance metrics. 
Consequently, a broad range of metrics directly 
affects our CEO's compensation. The CEO's 
performance metrics include revenue growth, 
profitability increase, overall company growth 
(including market share, cash flow, and EBIT), 
development of the beverage portfolio and 
categories, development of our operations (in-
cluding market execution and margin improve-
ment), performance against our sustainability 
goals, and comprehensive risk management 
across all operations.

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NURTURING A CULTURE OF PSYCHOLOGICAL SAFETY 
THROUGH OUR COMPREHENSIVE ETHICAL SYSTEM

Comprehensive Ethical System
Our Comprehensive Ethical System, endorsed by the Board of Directors, 
encompasses three pivotal elements: The Code of Ethics, the Coca-Cola 
FEMSA Ethics Line, and the Ethics Committee. Together, these compo-
nents actively promote ethical conduct that upholds our company's lega-
cy, facilitate the identification and resolution of misconduct, and encour-
age open communication, ensuring the integrity of our organization.

Beyond promoting ethical behavior, this structure is integral to fostering a 
culture of trust and psychological safety, where employees feel secure in 
voicing concerns and providing honest feedback. Empowering our employ-
ees within this ethical framework is crucial for enabling their active, confi-
dent participation in the company's transformative journey and growth.

We have evolved the management of our Comprehensive Ethical System, 
shifting from merely focusing on reports to the Coca-Cola FEMSA Ethics 
Line to a more holistic approach that unites key elements for prevention, 
surveillance, detection, and response to ethical dilemmas. Our evolved 
system now includes:

•  Framework with robust corporate standards and internal guidelines on 

ethical issues.

•  Communication strategy that reinforces ethical behavior and builds trust 

in the Coca-Cola FEMSA Ethics Line.

•  Management platform for the Coca-Cola FEMSA Ethics Line that enhanc-

es transparency and reliability.

•  Specialized training programs for our ethics complaints investigators.

Code of Ethics
The foundation of our organizational culture, the →Code 
of Ethics communicates our values, promotes good 
behavior, and guides our decision-making process-
es based on ethical principles. Our Code of Ethics 
includes important topics such as human rights, 
diversity, equity, inclusion, discrimination, vio-
lence, harassment, conflicts of interest, misuse 
of information, and anti-corruption.

For further information and access to the 
full document of our Code of Ethics please 
access one of the following links:
→Spanish  
→English  
→Portuguese

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Training and Communications on Business Ethics and Compliance

The foundation of our Comprehensive 
Ethical System lies in the implementation of 
strong preventive measures aimed at foster-
ing a culture of compliance throughout the 
organization.

Personal responsibility plays a crucial role 
in empowering individuals to confidently 
contribute toward achieving our company’s 
goals. Key to this approach is a comprehen-
sive training program that spans all levels 
of responsibility across our geographies, 
equipping all employees with the knowl-
edge and tools they need to adhere to our 
ethical standards. In addition to our train-
ing program, continuous communication 
campaigns play a crucial role in reinforcing 
the importance of ethical behavior. These 
campaigns serve as regular reminders to 
our workforce, ensuring that the principles 
of integrity and accountability are deeply 
ingrained in our corporate ethos.

Preventing Discrimination and Harass-
ment: Discrimination and harassment 
training are key components of our Ethics 
Mindset training. Additionally, we have 
implemented webinars and targeted com-
munication campaigns throughout our 
operations, specifically addressing issues of 
workplace violence with a focus on discrimi-
nation and harassment. These initiatives are 
designed to empower our operational teams, 
providing clear guidance for addressing and 
preventing such conduct effectively.

Ethics Communication Campaigns: Fur-
thermore, we are expanding our communi-
cation campaigns across our operations to 
give greater emphasis on prevention and 
compliance with the company’s Code of 
Ethics and Policies. These enhancements 
are aimed at proactively addressing poten-
tial issues, underscoring our commitment to 
maintaining the highest standards of ethical 
conduct across the organization.

Ethics Training: The Ethics Mindset train-
ing program is a key initiative designed to 
embed ethical values and practices deeply 
into our organizational culture. This compre-
hensive program aims to educate and em-
power all employees, ensuring a thorough 
understanding of our ethical standards. 
Emphasizing the importance of integrity, the 
program is tailored to address the specific 
ethical challenges and situations our em-
ployees might encounter.

Every employee receives frequent training 
and signs a Letter of Compliance with our 
Code of Ethics. This step is instrumental in 
ensuring they are not only familiar with the 
Code but also fully understand the specific 
actions or omissions that could pose risks 
to our organization. Additionally, it empha-
sizes the importance of reporting any sus-
pected violations to the Coca-Cola FEMSA 
Ethics Line.

Leveraging the insights gathered from the 
increased number of reports to the Co-
ca-Cola FEMSA Ethics Line, we are also 
intensifying the training for members of our 
Ethics Committees, equipping them with 
specialized skills for nuanced investigations. 
This step is key in enhancing our investiga-
tion processes for specific types of cases.

80%

of employees 
completed the Ethics 
Mindset course.

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COC A-COLA FEMSA |  2 023 IN T E GR AT E D RE P OR T |  103

Coca-Cola FEMSA Ethics Line
Complaints for potential noncompliance 
with the Code of Ethics are received 
through the → Coca-Cola FEMSA Ethics 
Line. This whistle-blowing system, man-
aged by an independent third party and 
available 24/7, guarantees that employ-
ees, customers, suppliers, third parties, 
or any other stakeholder can submit a 
complaint anonymously. The third-party 
management ensures that these com-
plaints are considered fairly, with a ded-
icated group of investigators analyzing 
them impartially and confidentially.

We are nurturing a culture where em-
ployee voices are not just heard but are 
influential. Supported by a system that 
guarantees psychological safety, this 
initiative has led to an increase in reports 
to the Coca-Cola FEMSA Ethics Line. 
Employees now feel more confident in 
voicing concerns, indicative of a healthy, 
transparent workplace where well-being 
and open dialogue are essential.

In 2023, the Coca-Cola FEMSA Ethics Line 
received 2,163 complaints, on topics rang-
ing from work environment and leadership 
to operational or financial matters, with 
none concerning human rights violations.

Reports to the Coca-Cola FEMSA Ethics 
Line in 2023

Complaints 
by Topic

 Human resources
 Financial information
 Operational

87%
1%
12%

Complaints 
by Status



In review
 Substantiated
 Unsubstantiated

32%
30%
38%

Ethics Committees
The Ethics Committees serve as the 
oversight and control bodies; they not 
only ensure adherence to the Code of 
Ethics but also address the most relevant 
ethical situations in the company.

The Corporate Ethics Committee is a col-
legiate body whose functions are delimit-
ed by the internal regulatory framework, 
guaranteeing the independence of its 
decisions, criteria, and corrective mea-
sures implemented. The Committee com-
prises our CFO, CHRO, Legal Compliance 
Director, and operates under our Com-
prehensive Ethics System. The diversity 
of its members ensures impartiality in the 
decision-making process.

Among its various functions, the Corpo-
rate Ethics Committee ensures that in-
vestigations into reports received through 
the Coca-Cola FEMSA Ethics Line (which 
is managed by a third-party company) 
are carried out impartially, objectively, 
and confidentially. This process guaran-
tees the protection of those who submit 
reports. Additionally, the Committee 
defines or authorizes criteria, and where 
necessary, deliberates and decides upon, 
or recommends disciplinary or corrective 
actions for violations of the Code of Ethics 
or Corporate Policies.

Corrective measures to address situ-
ations that do not align with our Code 
of Ethics include written reprimands, 
dismissals, criminal prosecution by 
competent authorities, and the pursuit of 
any other applicable legal actions. These 
measures are implemented in accor-
dance with the Coca-Cola FEMSA Sanc-
tions Guidelines.

There are Ethics Committees in each of 
our territories that report to the Corpo-
rate Ethics Committee. Their role locally 
is to oversight compliance with the Code 
of Ethics and attend to the company’s 
most relevant ethical situations and com-
plaints. They are instrumental in creating 
across our operations an environment 
where employees feel secure and sup-
ported in raising ethical concerns, con-
tributing to a transparent and account-
able workplace culture.

OVERVIEW

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COC A-COLA FEMSA |  2 023 IN T E GR AT E D RE P OR T |  104

RESPECT FOR HUMAN RIGHTS

Coca-Cola FEMSA's Approach to Human Rights
As a bottling partner for The Coca-Cola Company and a business unit of 
FEMSA, our commitment to human rights is strongly influenced by—and often 
directly implemented by—our major shareholders. This commitment extends 
to enacting human rights policies across the entire company, including our 
operations, employees, and suppliers.

Newly defined and adopted in 2023 in partnership with FEMSA, our Human 
Rights Due Diligence Model aligns with the UN Guiding Principles on Business 
and Human Rights. The Model has the objective to uphold our commitment 
and responsibility to Human Rights by transforming challenges into opportu-
nities, creating business value, and generating a positive social impact in the 
countries where we operate.

FEMSA HUMAN RIGHTS DUE DILIGENCE MODEL

1.  Identification: Analysis of the Company's activities and Human 

Rights that could potentially be impacted.

2.  Evaluation: Classification and prioritization of Human Rights due to 

our operations and acting on the findings.

3.  Grievance: Effective and agile attention to complaints about 

negative Human Rights impacts detected through formal institutional 
mechanisms, such as the Coca-Cola FEMSA Ethics Line.

4.  Remediation: Repair and avoid the repetition of said negative 

impacts.

5.  Prevention:  Implementation of initiatives, processes, and policies to 

prevent future Human Rights violations.

Signatories to the UN Global Compact
In 2022, Coca-Cola FEMSA became a signatory to the UN Global Compact, 
the largest corporate sustainability initiative in the world. This initiative calls 
on companies to integrate 10 universal principles related to human rights, 
labor, the environment, and anti-corruption into their operations and value 
chain. Notably, FEMSA and The Coca-Cola Company joined the Global Com-
pact in 2005 and 2006, respectively, underscoring our shared commitment 
to these global standards.

Upholding Human and Labor Rights
Outlined in our Human and Labor Rights Policy, we strictly forbid all forms 
of child and forced labor within our operations, adhering to local laws on the 
employment of minors. We ensure that all employment relationships are en-
tered into voluntarily and categorically reject any form of unpaid work, servi-
tude, slavery, or the compulsory retention of personal documents as employ-
ment conditions. Through our Supplier Guiding Principles, we delineate the 
minimum standards expected from our suppliers in managing crucial aspects 
of human and labor rights.

A Commitment Beyond Our Operations
A prerequisite for becoming a new Coca-Cola FEMSA supplier is committing 
to our Supplier Guiding Principles and the company’s Code of Ethics. These 
documents clarify the values and behaviors we expect and audit within our 
value chain. Additionally, during the supplier registration process, we con-
duct evaluations on anti-corruption and money laundering to ensure full 
compliance with applicable regulations.

→  Human Rights Commitment Statement
→  Supplier Guiding Principles
→  Human and Labor Rights Policy
→  The Coca-Cola Company’s Modern Slavery Statement
→  Learn about The Coca-Cola Company Commitment to Human Rights

OVERVIEW

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CYBERSECURITY

Securing Digital Growth
As our business continues to expand its digital footprint as part of our growth 
strategy, we hold a critical responsibility to protect our digital capabilities and 
sensitive data. Our cyber and data security initiatives are centered on prevent-
ing business disruption and safeguarding our information from cyberattacks 
and responsibly managing sensitive information. Without effective cyber and 
data security mechanisms, we face risks like operational disruptions from ran-
somware, data breaches, fraud, and others.

Moreover, our approach combines in-house and external technical expertise, 
maintaining a clear separation of responsibilities between governance and 
operational roles. To this end, we conduct continuous internal cybersecurity 
audits that report directly to the Board’s Audit Committee, while independent 
evaluations, including audits from FEMSA and The Coca-Cola Company, offer 
critical insights into our maturity and security status. Furthermore, our practic-
es are aligned with The Coca-Cola Company’s Business Resilience Framework, 
ensuring compliance with established cybersecurity standards.

At Coca-Cola FEMSA, we diligently manage cybersecurity risks inherent to our 
operations to safeguard the confidentiality, integrity, and availability of infor-
mation, whether transmitted, stored, processed, or deleted, across physical 
and digital media.

Coca-Cola FEMSA Cybersecurity Program 
Our cybersecurity program was developed in accordance with, and aligned to, 
international standards, best practices, and worldwide frameworks such as 
ISO 27001 and NIST SP 800-53, among others, reflecting our commitment to 
upholding the highest benchmark of information security and resilience.

The cybersecurity program has four pillars supporting a virtuous cycle that 
drives the continuous improvement of our controls at people, technology, and 
processes environments, ensuring that the organization can adapt to new 
threats, comply with regulatory requirements, and protect its information assets 
effectively. The program is supported by a robust cybersecurity internal regula-
tory structure that consists of our Cybersecurity Policy, 14 global norms, and 15 
standards. It benefits from oversight by various governance entities, including 
the Board of Directors’ Audit Committee, an Executive Steering Committee, and 
a Chief Information Security Officer who leads our cybersecurity strategy.

CYBERSECURITY PROGRAM PROCESS

1.  Strategic Objectives: We implement a robust risk-based information 
security strategy that supports the company's strategic objectives, 
which guide our pursuit of business excellence.

2.  Cybersecurity Status: Our annual cybersecurity plan actively mon-
itors exposure to potential risks, aiming to establish a robust cyber-
security status that protects assets and reputation against evolving 
digital threats. The Program also includes constant cybersecurity pos-
ture assessments executed by external parties allowing us to improve 
continuously our protection mechanisms and processes.

3.  Pentesting and Vulnerability Management: Vulnerability scans and 
ethical hacking exercises, conducted by a third-party, systematically 
identify and mitigate vulnerabilities to protect against evolving cyber 
threats.

4.  Mitigation Process: Enhance cybersecurity by executing projects and 

tasks derived from technical and risk assessments.

OVERVIEW

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APPENDICES

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STRENGTHENING CYBER DEFENSES: LESSONS AND ACTIONS FROM COCA-COLA 
FEMSA'S 2023 INCIDENT

In 2023, our company faced a cybersecurity incident, promptly addressed by 
activating our cybersecurity protection and response protocols. Throughout this 
period, we maintained full control over all our business applications and related 
infrastructure. 

The measures we took in response to the cybersecurity incident were preventative 
and we did not experience any material negative impact on the company’s related 
functions. Our business operations and service to customers continued seamlessly 
through backup procedures, with a strong focus on safeguarding the integrity, 
confidentiality,	and	availability	of	our	information.	Our	effective	controls	identified	
and addressed the incident promptly, and by the end of that quarter, we had 
successfully resumed normal primary processes.

Data security is extremely important to us. Our team, including third-party experts, 
has been working to enhance our cybersecurity risk management program and 
security posture according to lessons learned from the incident. We undertook a 
comprehensive forensic assessment of the incident to ensure the complete security 
of our systems. This approach emphasized our commitment to rigorous cybersecurity 
standards and our dedication to protecting our stakeholders' interests.

During the year, we further strengthened our controls by focusing on improving 
processes, technology, and personnel, aiming at bolstering prevention, detection, 
and resilience to cyber threats. Additionally, we advanced our employee training and 
awareness efforts to promote secure online behaviors. 

Our ambition in cyber and data security is to become a recognized leader within the 
Coca-Cola System and throughout our value chain.

OVERVIEW

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COC A-COLA FEMSA |  2 023 IN T E GR AT E D RE P OR T |  107

SUPPLY CHAIN MANAGEMENT

Supply Chain Resilience and Sustainability 
We are committed to maintaining a robust and resilient supply chain, essential for the reliable delivery 
of our products to customers. This commitment entails promoting the continuous flow of inputs as 
well as collaborating with our suppliers to advance our sustainability priorities. To this end, we follow a 
robust process to assess our suppliers, fostering alignment of our supply chain with our sustainability 
ambitions.

The Coca-Cola Company Supplier Guiding Principles
As bottlers within the Coca-Cola system, we adhere to rigorous standards enforced through audits 
conducted under The Coca-Cola Company's Supplier Guiding Principles protocol. These evaluations 
are carried out by an accredited external firm appointed by The Coca-Cola Company, ensuring our 
operations align with their 12 Supplier Guiding Principles.

In 2023, The Coca-Cola Company carried out 123 evaluations of strategic suppliers in our system, 
aligned with The Coca-Cola Company’s Supplier Guiding Principles and Sustainable Agricultural Guid-
ing Principles.

Suppliers assessed under The Coca-Cola Company’s Supplier Guiding Principles

Country

Mexico

Costa Rica

Guatemala

Nicaragua

Panama

Argentina

Brazil

Colombia

2016 2017 2018 2019 2020 2021 2022 2023

52

40

59

37

27

130

46

37

3

5

1

0

11

47

7

7

8

0

3

19

102

18

0

7

0

3

10

51

11

1

8

1

2

10

42

4

7

7

1

1

10

57

10

0

7

0

1

25

65

25

1

7

1

3

11

45

6

7

7

1

2

11

45

13

Total

126

197

141

105

120

253

120

123

SUSTAINABLE 
SUGAR SOURCING

As of 2023, 72% of our sugar suppliers 
have	obtained	Bonsucro	certification.	Those	
companies are responsible for providing 71% of 
our total sugar procurement by volume. Bonsucro 
serves as the foremost global sustainability platform 
and standard for sugarcane, aiming to expedite 
the sustainable production and use of sugarcane 
with a focus on climate action, human rights, 
and adding value within the supply chain. This 
indicates our strategic move towards ensuring 
that	a	significant	share	of	our	primary	
agricultural input, sugar, is sourced in 
an environmentally and socially 
responsible manner.

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APPENDICES

COC A-COLA FEMSA |  2 023 IN T E GR AT E D RE P OR T |  108

Assessing Suppliers’ Sustainability Performance Using Our Supplier Guiding Principles

In addition to complying with The Coca-Cola 
Company’s Supplier Guiding Principles, a 
prerequisite for becoming a new supplier is 
committing to Coca-Cola FEMSA’s → Supplier 
Guiding Principles and the company’s Code of 
Conduct. These documents clarify the values 
and behaviors we expect and audit within our 
value chain. Additionally, during the supplier 
registration process, we conduct evaluations on 
anti-corruption and money laundering to ensure 
full compliance with applicable regulations.

In 2023, we assessed 749 suppliers, evaluating 
their alignment with our company’s principles 
and values across four categories: environmen-
tal stewardship, social and labor rights, commu-
nity involvement, and ethical behavior. We also 

continued to encourage the use of our Supplier 
Guiding Principles for Tier 2 suppliers—the sup-
pliers of our suppliers. In 2023, we assessed 50 
Tier 2 suppliers for a total of 228 assessments 
since 2018.

Moreover, at Coca-Cola FEMSA we extend our 
commitment beyond mere assessment; through 
the FEMSA supplier program, we actively offer 
our suppliers the opportunity to receive train-
ing and support, empowering them to progress 
on their sustainability journey. This initiative 
reflects our dedication not only to uphold high 
standards but also to foster a collaborative 
environment that drives sustainable practices 
across our supply chain.

Suppliers assessed under Coca-Cola FEMSA’s Supplier Guiding Principles

Country

Mexico

Costa Rica

Guatemala

Nicaragua

Brazil

Panama

Argentina

Colombia

Uruguay

Total

2016

2017

198

120

84

245

106

49

94

45

2018

172

2019

165

2020

164

2021

143

2022

217

2023

246

34

34

27

66

36

31

41

36

21

63

24

31

30

15

35

35

15

47

57

24

38

68

13

38

61

20

245

266

187

223

30

17

51

27

36

42

56

28

34

41

45

22

35

34

60

32

402

539

400

426

619

699

665

749

ADVANCING OUR SCOPE 3 EMISSIONS 
REDUCTION GOALS

Collaborating with our suppliers is cru-
cial in reducing our Scope 3 emissions, 
which	constitute	a	significant	portion	of	
our overall carbon footprint. By engag-
ing closely with them, we can extend 
our sustainability efforts beyond our di-
rect operations, driving collective action 
towards environmental responsibility. 

Among our top 25 suppliers, represent-
ing 51% of our Scope 3 emissions, 52% 
have established science-based tar-
gets, and an additional 12% are com-
mitted with the Science Based Targets 
initiative (SBTi) to reduce their green-
house gas emissions in alignment with 
global efforts.

95%

of our procurement 
comes from local 
suppliers.

 
 
 
 
 
 
 
 
 
 
 
 
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COC A-COLA FEMSA |  2 023 IN T E GR AT E D RE P OR T |  109

RISK MANAGEMENT

Risk Management Process
Our Comprehensive Risk Management Process plays a crucial role 
in managing the impact of both internal and external factors on our 
business. This involves identifying, assessing, and reporting short- 
and long-term risks to not only quantify their potential impact but also 
craft strategic mitigation plans. Our proactive approach to risk identifi-
cation enables us to recognize and understand emerging risks effec-
tively. This proactive approach also ensures we are well-prepared to 
safeguard our business continuity against unforeseen adversities.

Key elements of our risk management framework include:

•  Performing sensitivity analysis on financial and non-financial risks 

to understand potential implications.

•  Regularly reviewing our company’s risk exposure to stay ahead of 

emerging threats.

•  Auditing our risk management process to ensure compliance with 

industry standards and best practices.

Embedding a Sustainability Perspective
Our thorough risk management process is intricately linked to both 
our materiality analysis and Sustainability Framework. This connec-
tion ensures that identified sustainability risks are prioritized based 
on several key factors: their likelihood, potential impact, and the 
timing of their incidence on material issues. Additionally, we con-
sider how these risks relate to our overall strategy and the specific 
measures we are implementing to mitigate them. This methodical 
approach allows us to manage risks strategically and align them with 
our broader organizational goals, reinforcing our commitment to 
robust and forward-thinking risk management.

Embedding a sustainability perspective into these processes requires 
us to take a longer term and broader view of our operations, con-
sidering interdependencies such as the linkage between potential 
ESG regulation and our ability to operate. Several of our risks can be 
mitigated through effective action, making their accurate mapping 
crucial. During the latest update of our risk and control base, we 
found that around 28% of the identified risks are connected to one or 
more ESG aspects.

Sustainability linked risk management calls for proactive reporting to 
maintain transparency, contributing to our stakeholders being well-in-
formed about our risk mitigation actions. Our goal is to establish a fully 
mature, industry-leading sustainability risk management process that 
quantifies and reports our sustainability impact to our stakeholders.

MANAGING INCIDENTS AND CRISES EFFICIENTLY

Our Incident Management and Crisis Resolution (MIRC) meth-
odology is a comprehensive approach designed for managing 
incidents	and	crises	efficiently.	Led	from	FEMSA,	MIRC	is	
implemented across all our operations, to ensure rapid and 
effective response capabilities within our work centers. This 
methodology	encompasses	the	identification	of	incidents,	
assessment of potential impacts, evaluation of occurrence 
probability, and the development of emergency plans and risk 
mitigation strategies, enabling us to maintain resilience and 
operational continuity.

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RISK MANAGEMENT MATRIX

Our company is present in different countries and regions; consequently, we are continually exposed to an en-
vironment that presents challenges and risks. Our ability to manage potential risks is vital for our business’ val-
ue creation. Accordingly, our business strategy includes a Comprehensive Risk Management Process through 
which we are able to identify, measure, register, assess, prevent, and 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 

for our products.

•  Transform into a total beverage company aligned 
with consumers’ changing tastes and lifestyles.

•  Plastic pollution concerns 
may change consumer 
preferences regarding our 
portfolio.

•  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 property 

and our trademark 
reputation.

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.

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 

noncompliance.

•  Fraud.
•  Economic loss.
•  Reputational damage 

and/or impact on share 
value.

•  A systemic approach to cyber security based on 
industry standards and The Coca-Cola Company 
Business Resilience Framework.

•  Oversight by the Board’s Audit Committee, the 
senior management, and a 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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ETHICS AND GOVERNANCE

APPENDICES

COC A-COLA FEMSA |  2 023 IN T E GR AT E D RE P OR T |  1 1 1

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.

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

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

•  Evaluate annually, or more frequently, when the 
circumstances require, the possible financial 
effects of these conditions and, to the extent 
possible, anticipate mitigation measures.
•  Develop scenarios and contingency plans for 

adverse political and social developments  that 
allow for business continuity considering, among 
other options: alternative distribution routes, 
stock management to prioritize critical SKUs, etc.

•  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.

•  Sudden changes in 

our production due to 
last-minute regulatory 
adjustments, which could 
imply increased costs.

•  Increase in operating and 

compliance costs.

•  Restrictions imposed on 

our operations.

•  Identify regulatory risks and proposals of changes 
to regulations that directly affect our operation or 
financial condition.

•  Advocacy work to provide our views on legislators’ 

•  Limitations on the use 

proposed regulatory changes.

of certain ingredients or 
packaging material (PET).

•  The imposition of new 
taxes, increases in 
existing taxes, or changes 
in the interpretation of tax 
laws and regulation by tax 
authorities that 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 

•  Comply with applicable laws and regulations and 

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

comply with workplace rights policy.

•  Impact consumer 

•  Implement business continuity plans and safety 

patterns and beverage 
sales.

protocols to protect employees and avoid 
significant disruptions to our business.

•  Affect plants’ installed 

•  Insure assets and operations against such adverse 

capacity, road 
infrastructure, and points 
of sale.

events.

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

•  Difficulties and 

•  Integrate acquired or merged businesses’ 

unforeseen liabilities 
or additional costs 
in restructuring and 
integrating operations.

operations in a timely and effective way, retaining 
key qualified and experienced professionals.

OVERVIEW

STRATEGIC PRIORITIES

SUSTAINABILITY

ETHICS AND GOVERNANCE

APPENDICES

COC A-COLA FEMSA |  2 023 IN T E GR AT E D RE P OR T |  1 12

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 

•  Closely monitor developments that may affect 

exchanges rates.

materials.

•  Hedge our exposure to the U.S. dollar with respect 

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

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 

consumer patterns and 
reduce sales.

•  Identify sources of our operations’ CO2e 

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.

•  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.

•  Advocacy work with Governments to provide best 

practices on proposed regulations.

•  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.

•  Shortage or insufficient 

•  Implement measures to mitigate the negative 

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

•  Adjustments to our 
product portfolio 
according to availability.

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.

STRATEGIC MANAGEMENT OF CLIMATE 
RISKS AND OPPORTUNITIES

The impacts of climate change are not only relevant for the planet, 
but also for the communities where we operate. Accordingly, identi-
fying climate-related risks and opportunities will enable us to be pre-
pared to mitigate its effects, build resilience in the communities, and 
ensure that our organization’s growth is responsible and serves our 
stakeholders. To not only respond to our stakeholders’ concerns, but 

also	to	prepare	for	future	climate	change	challenges,	we	identified	
and	quantified	the	main	related	risks	and	opportunities,	as	well	as	
their	potential	financial	impacts	in	the	short,	medium,	and	long	term.

→ For more information please visit our 2023 Task Force on Climate-
Related Financial Disclosures (TCFD) Report on page 121.

→ For more information please see our 20-F Report.

 
APPENDICES

OVERVIEW

STRATEGIC PRIORITIES

SUSTAINABILITY

ETHICS AND GOVERNANCE

APPENDICES

COC A-COLA FEMSA |  2 023 IN T E GR AT E D RE P OR T |  1 14

FINANCIAL 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 continuing operations
Non-controlling interest net income for continuing operations

RATIOS TO REVENUES (%) 

Gross margin
Net income margin

CASH FLOW
Operative cash flow
Capital expenditures (2)
Total cash, cash equivalents

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

U.S. (*)

2023

2022 (1)

2021

2020

2019

            14,502 
              7,943 
              6,560 
              4,503 
                   75 
                 278 
              1,704 

          245,088 
          134,228 
          110,860 
            76,098 
              1,272 
              4,697 
            28,792 

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

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

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

                 520 
                   13 
              1,197 
              1,156 
                   41 

              8,781 
                 215 
            20,226 
            19,536 
                 690 

              6,547 
                 386 
            19,626 
            19,034 
                 592 

              6,609 
                   88 
            16,331 
            15,708 
                 623 

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

                45.2 
                  8.3 

                45.2 
                  8.3 

                44.2 
                  8.7 

                45.5 
                  8.4 

                45.1 
                  5.6 

              2,502 
              1,266 

            42,289 
            21,396 

            35,491 
            19,665 

            32,721 
            13,865 

            35,147 
            10,354 

              1,838 

            31,060 

            40,277 

            47,248 

            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 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
OVERVIEW

STRATEGIC PRIORITIES

SUSTAINABILITY

ETHICS AND GOVERNANCE

APPENDICES

COC A-COLA FEMSA |  2 023 IN T E GR AT E D RE P OR T |  1 15

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 (3)
Income tributable to the holders of the parent  (4)
Dividends paid (5)

Headcount (6)

U.S. (*)

2023

2022 (1)

2021

2020

2019

              4,008 
                 547 
              4,659 
              5,986 
                 985 
            16,185 

            67,738 
              9,246 
            78,730 
          101,162 
            16,644 
          273,520 

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

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

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

                     8 
                   45 
              3,196 
              3,851 
              1,173 
              8,273 
              7,912 
                 395 
              7,516 

                 140 
                 764 
            54,012 
            65,074 
            19,825 
          139,815 
          133,705 
              6,680 
          127,025 

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

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

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

                1.23 
                1.05 
                0.33 
              10.80 

                1.23 
                1.05 
                0.33 
              10.80 

                1.37 
                1.11 
                0.39 
                8.68 

                1.74 
                1.13 
                0.41 
                6.11 

                1.69 
                1.15 
                0.43 
                5.13 

              0.447 
              0.069 
              0.040 

              7.558 
              1.162 
              0.725 

              7.460 
              1.133 
              0.679 

              7.232 
              0.935 
              0.634 

              6.954 
              0.610 
              0.608 

104,241

104,241

            97,211 

            83,754 

            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 

(1)  Information considers full-year of KOF’s territories and eleven months of CVI Refrigerantes Ltda. ("CVI").
(2)  Includes investments in property, plant and equipment, refrigeration equipment and returnable bottles and cases, net of disposals of property, plant and equipment.
(3)  Based on 16,806.7 million ordinary shares as of December 31, 2023, 2022, 2021, 2020 and 2019.
(4)  Computed based on the weighted average number of shares outstanding during the periods presented:16,806.7 million for 2023, 2022, 2021, 2020 and 2019.
(5)  Dividends paid during the year based on the prior year's net income, using 16,806.7 millions outstanding ordinary shares for 2023, 2022, 2021, 2020 and 2019.
(6)  Includes third-party.
* 

Exchange rate as of December 31, 2023 Ps. 16.8998 per U.S. dollar solely for the convenience of the reader according to the federal USA reserve.

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
OVERVIEW

STRATEGIC PRIORITIES

SUSTAINABILITY

ETHICS AND GOVERNANCE

APPENDICES

COC A-COLA FEMSA |  2 023 IN T E GR AT E D RE P OR T |  1 16

MANAGEMENT DISCUSSION AND ANALYSIS 

Results for the Year Ended 
December 31, 2023 
Compared to the Year 
Ended December 31, 2022

Consolidated Results
The comparability of our financial and operating performance in 2023 as compared to 2022 was 
affected by the following factors: (1) translation effects from fluctuations in exchange rates; (2) our 
results in Argentina, whose economy satisfied the conditions to be considered a hyperinflationary 
economy and (3) the ongoing integration of mergers and acquisitions completed in recent years, 
specifically the acquisitions of CVI in Brazil in January 2022. To translate the full-year results of 
Argentina for the years ended December 31, 2023 and 2022, we used the exchange rate at De-
cember 31, 2023 of 808.45 Argentine pesos per U.S. dollar and the exchange rate at December 
31, 2022 of 177.16 Argentine pesos per U.S. dollar. The depreciation of the exchange rate of the 
Argentine peso at December 31, 2023, as compared to the exchange rate at December 31, 2022, 
was 356.3%. In addition, the average appreciation of currencies used in our main operations rela-
tive to the U.S. dollar in 2023, as compared to 2022, was 5.8% for the Brazilian real, 10.7% for the 
Mexican peso, and of 15.3% for the Colombian peso relative to the U.S. dollar. 

Total Revenues. Our consolidated total revenues increased by 8.1% to Ps. 245,088 million in 2023 
as compared to 2022, mainly as a result of volume growth, our revenue management initiatives 
and favorable mix effects. These effects were partially offset by unfavorable currency translation 
effects from most of our operating currencies into Mexican pesos.

Total sales volume increased by 7.8% to 4,047.8 million unit cases in 2023 as compared to 2022, 
driven mainly by growth in all of our territories, including a strong performance in Mexico, Brazil, 
Colombia and Guatemala in 2023.

•  Sales volume of our bottled water category, excluding bulk water, increased by 17.6% in 2023 as 

compared to 2022.

•  Sales volume of our bulk water category increased by 24.6% in 2023 as compared to 2022.

Consolidated average price per unit case decreased by 0.4% to Ps. 58.54 in 2023, as compared to 
Ps. 58.75 in 2022, mainly as a result of the negative translation effect resulting from the depreci-
ation of most of our operating currencies relative to the Mexican peso. This was partially offset by 
favorable price-mix effects and revenue management initiatives.

Gross Profit. Our gross profit increased by 10.5% to Ps. 110,860 million in 2023 as compared to 
2022, with a gross margin increase of 100 basis points as compared to 2022 to reach 45.2% in 
2023. This gross margin increase was mainly driven by our top-line growth, declining packaging 
costs, and favorable raw material hedging initiatives. These effects were partially offset by higher 
sweetener costs across our territories. 

The components of cost of goods sold include raw materials (principally concentrate, sweeteners 
and packaging materials), depreciation costs attributable to our production facilities, wages and 
other labor costs associated with labor force employed at our production facilities and certain over-
head costs. Concentrate prices are determined as a percentage of the retail price of our products in 
local currency, net of applicable taxes. Packaging material purchases, mainly PET resin and alumi-
num, and HFCS, used as a sweetener in some countries, are denominated in U.S. dollars.

•  In 2023, sales volume of our sparkling beverage portfolio increased by 5.2%, sales volume of our 
colas portfolio increased by 6.1%, and sales volume of our flavored sparkling beverage portfolio 
increased by 2.0%, in each case as compared to 2022.

•  Sales volume of our still beverage portfolio increased by 6.5% in 2023 as compared to 2022.

Administrative and Selling Expenses. Our administrative and selling expenses increased by 
10.3% to Ps.76,098 million in 2023 as compared to 2022. Our administrative and selling expenses 
as a percentage of total revenues increased by 60 basis points to 31.0% in 2023 as compared to 
2022, mainly driven by increased marketing, maintenance and labor expenses. These effects were 
partially offset by an operating foreign exchange gain in Mexico as a result of the appreciation of 

OVERVIEW

STRATEGIC PRIORITIES

SUSTAINABILITY

ETHICS AND GOVERNANCE

APPENDICES

COC A-COLA FEMSA |  2 023 IN T E GR AT E D RE P OR T |  1 17

the Mexican Peso. In 2023, we continued investing across our territories to support marketplace 
execution, increase our cooler coverage, and increase our production capacity.

the deferred tax, compared to the favorable effects that were recognized in the previous year. For 
more information, see Note 24 to our consolidated financial statements.

Other Expenses Net. We recorded other expenses net of Ps.1,272 million in 2023 as compared to 
Ps.983 million in 2022, this increase was mainly as a result of an increase of provisions and pre-op-
erational expenses. For more information, see Notes 19 and 25.6 to our consolidated financial 
statements. 

Share in the Profit (Loss) of Equity Accounted Investees, Net of Taxes. In 2023, we recorded a 
gain of Ps.215 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 and Fountain Agua Mineral LTDA, as 
compared to a gain of Ps.386 million registered during the previous year.

Comprehensive Financing Result. The term “comprehensive financing result” refers to the 
combined financial effects of net interest expenses, net financial foreign exchange 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 assets or liabilities denom-
inated in currencies other than local currencies, and certain gains or losses resulting from deriv-
ative 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 2023 recorded an expense of Ps.4,607 million as compared to 
an expense of Ps.4,549 million in 2022. This 3.3% increase was mainly driven by a higher foreign 
exchange loss of Ps.1,046 million as compared to a loss of Ps.324 million recorded during the same 
period of 2022, as our cash exposure in U.S. dollars was negatively impacted by the appreciation 
of the Mexican peso. In addition, we recognized a lower gain in monetary position in inflationary 
subsidiaries, recording Ps.93 million during 2023, as compared to a gain of Ps.536 million during 
the previous year. These effects were partially offset by a gain in the market value of financial 
instruments of Ps.169 million during 2023, as compared to a loss of Ps.672 million during 2022. 
In addition, we recorded net interest expense, of  Ps.3,914 million, as compared to an expense of 
Ps.4,089 million in 2022, [mainly driven by increases in interest income as a result of an increase  
in interest rates.

Net Income (Equity holders of the parent). We reported a net controlling interest income of 
Ps.19,536 million in 2023, as compared to Ps.19,034 million in 2022. This 2.6% increase was 
mainly driven by operating income growth, partially offset by an increase 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 Central America consolidated reporting segment 
increased by 14.0% to Ps.149,362 million in 2023 as compared to 2022, mainly as a result of a 
volume increase in all of our territories coupled with favorable price-mix effects.

Total sales volume in our Mexico and Central America consolidated reporting segment increased by 
9.4% to 2,394.8 million unit cases in 2023 as compared to 2022, as a result of a volume increase 
in all our territories. 

•  Sales volume of our sparkling beverage portfolio increased by 6.0% in 2023 as compared to 

2022, mainly driven by a 6.7% increase in our colas beverage portfolio.

•  Sales volume of our still beverage portfolio increased by 7.6% in 2023 as compared to 2022, due 

to an 8.0% increase in Mexico. 

•  Sales volume of bottled water, excluding bulk water, increased by 17.2% in 2023 as compared to 

2022, due to double-digit increases in both Mexico and Central America. 

•  Sales volume of our bulk water portfolio increased by 25.9% in 2023 as compared to 2022, due 

to a double-digit increase in Mexico and Central America. 

Income Taxes. In 2023, our effective income tax rate increased to 30.50%, as compared to our 
effective income tax rate of 25.4% in 2022 mainly as a result of lower favorable effects in 2023 in 

Sales volume in Mexico increased by 8.7% to 2,052.9 million unit cases in 2023, as compared to 
1,889.9 million unit cases in 2022, mainly as a result of solid volume performance.

OVERVIEW

STRATEGIC PRIORITIES

SUSTAINABILITY

ETHICS AND GOVERNANCE

APPENDICES

COC A-COLA FEMSA |  2 023 IN T E GR AT E D RE P OR T |  1 18

•  Sales volume of our sparkling beverage portfolio increased 4.4% in 2023 as compared to 2022, 
driven by a 5.2% increase in our colas portfolio and a 0.9% increase in our flavored sparkling 
beverage portfolio.

•  Sales volume of our still beverage portfolio increased by 8.0% in 2023 as compared to 2022.
•  Sales volume of bottled water, excluding bulk water, increased by 16.6% in 2023 as compared 

to 2022.

•  Sales volume of our bulk water portfolio increased by 25.3% in 2023 as compared to 2022.

South America
Total Revenues. Total revenues in our South America consolidated reporting segment decreased 
by 0.01% to Ps.95,726 million in 2023 as compared to 2022, mainly as a result of volume growth, 
favorable price-mix and our revenue management initiatives. These factors were partially offset by 
unfavorable currency translation effects resulting from the depreciation of most of our operating 
currencies as compared to the Mexican peso. Total revenues for beer amounted to Ps. 6,117 mil-
lion in 2023 as compared to Ps. 5,600 million in 2022. 

Sales volume in Central America increased by 14.2% to 341.9 million unit cases in 2023, as com-
pared to 299.5 million unit cases in 2022, mainly as a result of solid execution, and a solid perfor-
mance in all our territories across the region.

Total sales volume in our South America consolidated reporting segment increased by 5.5% to 
1,653.1 million unit cases in 2023 as compared to 2022, mainly as a result of strong volume 
growth in Brazil, Colombia and Uruguay coupled with a slight volume growth in Argentina. 

•  Sales volume of our sparkling beverage portfolio increased by 14.0% in 2023 as compared to 

•  Sales volume of our sparkling beverage portfolio increased by 4.3% in 2023 as compared to 

2022, driven by a 14.7% increase in colas and 10.7% increase in our flavored sparkling beverage 
portfolio. 

•  Sales volume of our still beverage portfolio increased by 6.0% in 2023 as compared to 2022. 
•  Sales volume of bottled water, excluding bulk water, increased by 22.7% in 2023 as compared to 

2022. 

2022, mainly driven by a 5.1% increase in our colas portfolio. Sales volume of our still beverage 
portfolio increased by 5.0% in 2023 as compared to 2022, driven mainly by a 46.2% increase in 
Uruguay and 14.8% increase in Argentina. Sales volume of our bottled water category, excluding 
bulk water, increased by 18.0% in 2023 as compared to 2022, driven mainly by a 52.4% increase 
in Brazil and a 31.1% increase in Argentina. 

•  Sales volume of our bulk water portfolio increased by 287.6% in 2023 as compared to 2022.

•  Sales volume of our bulk water portfolio increased by 10.7% in 2023 as compared to 2022, due 

Gross Profit. Our gross profit in our Mexico and Central America consolidated reporting segment 
increased by 15.5% to Ps.71,665 million in 2023 as compared to 2022 and gross profit margin 
increased 60 basis points to 48.0% as compared to 2022. This gross margin increase was driven 
mainly by our top-line growth, declining packaging costs and the appreciation of the Mexican Peso 
as applied to our U.S. dollar-denominated raw material costs. These effects were partially offset by 
increases in sweeteners costs. 

Administrative and Selling Expenses. Administrative and selling expenses as a percentage of 
total revenues in our Mexico and Central America consolidated reporting segment increased by 
120 basis points to 32.4% in 2023 as compared to 2022. Administrative and selling expenses, in 
absolute terms, increased by 18.4% in 2023 as compared to 2022 driven mainly by an increase in 
operating expenses such as labor, marketing and maintenance. 

to an increase in Colombia and Argentina, partially offset by a 4.6% decrease in Brazil.

Sales volume in Brazil increased by 5.8% to 1,075.1 million unit cases in 2023, as compared to 
1,016.2 million unit cases in 2022. 

•  Sales volume of our sparkling beverage portfolio increased by 5.6% in 2023 as compared to 

2022, as a result of an increase of 6.8% in our colas portfolio and an increase of 2.2% in our fla-
vored sparkling beverage portfolio. 

•  Sales volume of our still beverage portfolio increased] by 3.4% in 2023 as compared to 2022. 
•  Sales volume of our bottled water, excluding bulk water, increased by 13.1% in 2023 as com-

pared to 2022. 

•  Sales volume of our bulk water portfolio decreased by 4.6% in 2023 as compared to 2022. 

Sales volume in Colombia increased by 5.3% to 347.6 million unit cases in 2023, as compared to 
330.1 million unit cases in 2022.

OVERVIEW

STRATEGIC PRIORITIES

SUSTAINABILITY

ETHICS AND GOVERNANCE

APPENDICES

COC A-COLA FEMSA |  2 023 IN T E GR AT E D RE P OR T |  1 19

•  Sales volume of our sparkling beverage portfolio increased by 4.0% in 2023 as compared to 

2022, mainly driven by a 3.6% growth in colas and 5.7% volume growth in our flavored sparkling 
beverage portfolio.

•  Sales volume of our still beverage portfolio increased] by 2.3% in 2023 as compared to 2022.
•  Sales volume of bottled water, excluding bulk water, increased by 15.5% in 2023 as compared to 

Sales volume in Uruguay increased by 10.9% to 51.7million unit cases in 2023, as compared to 
46.6 million unit cases in 2022. 

•  Sales volume of our sparkling beverage portfolio increased by 3.3% in 2023 as compared to 

2022. 

2022.

•  Sales volume of our bulk water portfolio increased by 11.5% in 2023 as compared to 2022.

•  Sales volume of our still beverage portfolio increased by 46.2% in 2023 as compared to 2022.
•  Sales volume of bottled water increased by 52.4% in 2023 as compared to 2022. 

Sales volume in Argentina increased by 2.7% to 178.7 million unit cases in 2023, as compared to 
173.9 million unit cases in 2022.

•  Sales volume of our sparkling beverage portfolio decreased] by 3.1% in 2023 as compared to 

2022, mainly impacted by a 0.9% decrease in colas and 11.7% decrease in our flavored sparkling 
beverage portfolio.

•  Sales volume of our still beverage portfolio increased by 14.8% in 2023 as compared to 2022.
•  Sales volume of bottled water, excluding bulk water, increased by 31.1% in 2023 as compared to 

2022.

•  Sales volume of our bulk water portfolio increased by 50.7% in 2023 as compared to 2022.

Gross Profit. Gross profit in our South America consolidated reporting segment amounted to 
Ps.39,195 million, an increase of 2.4% in 2023 as compared to 2022, with a 90 basis point margin 
expansion to 40.9%. This increase in gross profit was mainly driven by a favorable price-mix effect, 
our raw material hedging strategies and an increase in our top-line, partially offset by an increase in 
sweeteners costs.

Administrative and Selling Expenses. Administrative and selling expenses as a percentage of to-
tal revenues in our South America consolidated reporting segment decreased by 40 basis points to 
29.0% in 2023 as compared to 2022 driven mainly by savings and efficiencies. Administrative and 
selling expenses, in absolute terms, decreased by 1.4% in 2023 as compared to 2022.

OVERVIEW

STRATEGIC PRIORITIES

SUSTAINABILITY

ETHICS AND GOVERNANCE

APPENDICES

COC A-COLA FEMSA |  2 023 IN T E GR AT E D RE P OR T |  12 0

CAPITAL AND COMPANY ENGAGEMENT

Capital

Human 

Nature

Company Engagement

Capital

Company Engagement

Capital

Company Engagement

Our people are the core of our company. In 
line with our people-centric culture, we aim 
to increase opportunities for all collabora-
tors to fulfill their careers, foster a culture of 
well-being that encompasses a holistic view 
of self-care and prevention, and ensure they 
enjoy work-life balance at every stage of their 
careers. Furthermore, we are committed to 
advancing our company's diversity, equity, 
and inclusion efforts, with respect and pro-
tection for human rights.

Our business is committed to the responsible 
use of natural resources. We are dedicated 
to increasing water efficiency in our opera-
tions and securing water availability for our 
operations; replenishing the water we use on 
the production of our beverages to its source; 
and improving access to water, sanitation in 
our communities. We also work to increase 
energy efficiency across our value chain and 
integrate clean and renewable energy sources 
to reduce carbon emissions. Our commitment 
extends to accelerating the transition to a 
circular economy and a world without waste, 
strengthening our PET collection and use of 
recycled resin across our operations, while 
reducing packaging and operational waste.

Social and 
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 core 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 opera-
tions have an enormous impact on our society 
and communities close to our plants, our goal 
is to continue to add shared value to ensure 
sustainable growth for our company and com-
munity serve side by side.

Our financial and operating discipline, robust 
capital structure, financial flexibility, trans-
formative digital initiatives, and adaptability 
to changing market dynamics empower us 
to capture both organic and inorganic growth 
opportunities in our industry. This approach 
ensures the creation of sustainable long-term 
value for our investors.

Intellectual

We are accelerating our business's digital 
transformation to become the world’s pre-
ferred and most sustainable commercial 
platform. We collaborate to create prioritized 
digital and analytical solutions that expedite 
the deployment of our commercial platforms 
and solutions. Our approach uses agile cells 
to enhance our competitiveness, proactively 
tackle industry challenges, capitalize on mar-
ket opportunities, and promote intellectual 
growth across our organization.

Manufactured  Our highly experienced teams operate 56 

bottling plants and 252 distribution centers 
across nine countries, deliver more than 4.0 
billion unit cases of beverages through a 
primary and secondary fleet to more than 2.1 
million points of sale, and serve a population 
of more than 272 million.

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ETHICS AND GOVERNANCE

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TASK FORCE ON CLIMATE-RELATED FINANCIAL DISCLOSURES REPORT

The impacts of climate change are not only relevant for the planet, but also for the communities 
where we operate. Accordingly, identifying climate-related risks and opportunities will enable 
us to be prepared to mitigate its effects, build resilience in the communities, and ensure that our 
organization’s growth is responsible and serves all of our stakeholders.

To not only respond to our stakeholders’ concerns, but also to prepare for future climate change 
challenges, we performed in 2023 a renewed assessment in order to identify and quantify the main 
climate-related risks and opportunities, as well as their potential financial impacts in the short, 
medium, and long term. This report was prepared based on the recommendations of the Task Force 
on Climate-related Financial Disclosures (TCFD).

Governance
Organization’s Governance Around Climate-Related Risks and Opportunities
At Coca-Cola FEMSA, the Chairman of the Board oversees and ensures the implementation of our 
company’s Sustainability Strategy, aligning our business priorities to fulfill our commitment to 
creating economic value and generating social and environmental well-being for our stakeholders.

4.  Chief Financial Officer: Responsible for finance, legal, risk management, and sustainable sourcing.
5.  Chief Supply Chain and Engineering Officer: Responsible for our environmental pillars (climate 

action, water stewardships and world without waste).

The Sustainability Committee meets four times a year to review climate change-related issues, 
as well as risks and opportunities. In this way, goals, strategies, and objectives are defined and 
integrated into our corporate strategy.

Risk Management
Strategy: Identification of actual and potential impacts of climate-related risks and opportunities 
on the organization’s businesses, strategy, and financial planning

Risk Management: Processes used by the organization to identify, assess, and manage cli-
mate-related risks. Coca-Cola FEMSA’s risk management methodology is based on criteria estab-
lished in ISO 31000 and the Internal Control-Integrated Framework (ICIF-2013) issued by the 
Committee of Sponsoring Organizations of the Treadway Commission (COSO). The assessment 
includes our own operations and upstream activities.

We established a Sustainability Committee comprised of our company’s CEO, CFO, Human Re-
sources, Supply Chain, and Corporate Affairs Directors, and permanent guests from the FEMSA 
sustainability team, among others.

For more information about our risk management methodology, please visit Ethics and Gover-
nance on page 94 and refer to the GRI index, standards 2-12 and 2-13.

1.  Chief Executive Officer: Oversee and ensure the implementation of our company’s Sustain-

ability Framework

We assess physical and transitional risks and opportunities in line with TCFD recommendations 
using a five-step method:

2.  Chief Operating Officers: Supervise and ensure that our company’s Sustainability Framework 

is implemented in their divisions.

3.  Chief Corporate Affairs Officer: Responsible for our company’s Sustainability Framework and 

our community development priorities.

1.  Identification of climate risks and opportunities (qualitative analysis).
2.  Definition of climate scenarios and time horizons.
3.  Identification of variables associated with climate scenarios.

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Time Horizons: We used three-time horizons with three different scenarios, which helped us to 
understand the potential impact of climate-related risks and opportunities on our business. We 
chose them for scenario analysis due to the relative abundance of data available for reference 
and their compatibility with our business plans and schedules. They are also aligned with national 
and international objectives on climate change: a “short-term” period (2030), a “medium-term” 
period (2040), and a “long-term” period (2050). Each of the three scenarios and time horizons 
presents its own social, political-regulatory, economic, and technological-energy context, with 
important differences and consequences regarding climate change. The IPCC and IEA scenar-
ios are those recommended by the TCFD, with wide market adoption. The vast majority of the 
physical climate models follow the IPCC’s Representative Concentration Pathways (RCPs). NGFS 
scenarios are compatible with the Financial Stability Board and provide comprehensive databases 
of market variables. All three sets of scenarios are consistent and must be updated frequently.

Risk Matrix: Please see our Risk Matrix in Ethics and Governance on page 110.
For more information please visit our →20-F report.

4.  Estimation of risk and opportunity parameters.
5.  Calculation of value at risk from climate change (includes a quantitative estimate of the ex-

pected and stressed impact of risks and opportunities).

Multidisciplinary groups in our operations (consisting of areas such as sustainability, strategic 
planning, operations, marketing, finance, corporate affairs, etc.) work together to identify, prior-
itize, and quantify the main climate-related risks and opportunities. As a result of our review of 
recommended scenarios and multidisciplinary working sessions, we considered three scenarios 
in our analysis, using a combination of those presented by the International Energy Agency (IEA), 
the Intergovernmental Panel on Climate Change (IPCC), and the Network for Greening the Finan-
cial System (NGFS).

This combination will help us to assess the physical and transitional risks and opportunities within 
several temperature-rise scenarios by adhering to TCFD recommendations:

1.  Net Zero Scenario, global temperature rises 1.5°C 

Assumption: Net zero emissions are achieved globally by 2050 through international coopera-
tion and social involvement. 
Selected climate scenarios: a) IPCC (SSP1 – 1.9), b) IEA (NZE), c) NGFS (Net Zero 2050)

2.  “Moderate Transition” Scenario, global temperature rises 1.8°C 

Assumption: Only those economies with the objective of achieving net zero emissions by 
2050 will achieve it through international cooperation and social involvement. 
Selected climate scenarios: a) IPCC (SSP1 – 2.6), b) IEA (APS), c) NGFS (Below 2°C)

3.  “No Ambition” Scenario, global temperature rises 2.7°C 

Assumption: Developed economies do not achieve net zero emissions by 2050. There is lack 
of impulse for political agents, who are limited to fulfilling their commitments. 
Selected climate scenarios: a) IPCC (SSP2 – 4.5), b) IEA (Stated Policies), c) NGFS (Deter-
mined Contributions)

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COC A-COLA FEMSA |  2 023 IN T E GR AT E D RE P OR T |  123

Risks and Opportunities Related to Climate
The next table not only summarizes, but also quantifies the main identified risks and opportunities. We identify both physical and transition risks, as well as current and emerging risks and opportunities. 
The development of climate change related risks may be influenced by changes in market conditions, regulatory frameworks, technological advancements, and other external factors.

The financial impact was defined with the following ranges: Low (0 to 50), medium (from 51 to 150), and high (more than 150) million US dollars.

Type

Category

Risk / Opportunity

Financial 
impact

Description

Physical risks

Chronic

Variation of average precipitation High

Acute

Extreme rainfall and flooding

Low

Transition 
risks

Legal / 
Political
Market

Increase in GHG emissions prices Medium

Increase in the cost of raw 
materials associated with 
generated emissions 

High

Increase in the cost of sugar due 
to changes in weather conditions

High

As rainfall decreases in the geolocations of the smaller basins, there would be 
a potential limitation of water extraction and, therefore, a decrease in beverage 
production.
The occurrence of floods could generate complications in production. Additionally, 
damage and/or losses to fixed assets may occur.
Imposing a tax on business revenues could mean significant additional carbon 
costs according to own emissions of scope 1 and 2
The increase in the carbon price that impacts the cost of key raw materials (sugar, 
recycled and non-recycled PET) could mean an increase in the production costs 
given that, when a carbon tax is implemented, the producer could pass this cost 
on to the business.
The climatological changes that climate change may bring may result in the yields 
of sugarcane crops being affected (decrease in supply) and the prices of refined 
sugar may increase.

See section for information about 
management and mitigation
Foster a sustainable future
Water stewardship

Foster a sustainable future
Climate action
Ethics and Governance
Supply Chain Management

Foster a sustainable future
World without waste

Ethics and Governance
Supply Chain Management
Foster a sustainable future
Climate action

Opportunities Energy 
sources

Resource 
efficiency

Use of low-emission energy 
sources and new technologies in 
own consumption and promotion 
of decentralized generation
Improvement in the efficiency of 
facilities and production processes

Note: Emerging regulations are described in our risk matrix.

High

Economic benefit of using renewable energy in operations compared to the 
consumption of energy with a high concentration of carbon. 

Medium

Economic benefit from the development of efficiency projects related to 
packaging, energy and water.

Foster a sustainable future
Water stewardship, World Without 
Waste, Climate action

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In addition, the following risks and opportunities were also identified:

Transition Risks:
•  Legal/political- Operation limits (input / output): The limits on the transit of the business's 

vehicle fleet in certain geographic areas due to the implementation of regulations that promote 
a more aggressive reduction of emissions from mobile sources would affect the distribution 
process.

•  Technology - Disruptive technologies in production processes: Lack of investment in new tech-

nologies.

•  Reputation - Concern of stakeholders: new demands from stakeholders.

Opportunities:
•  Products and services - Development and/or expansion of low-emission goods and services and 
diversification of the business model: The implementation of a new product distribution model, 
aligned with the energy transition and the decarbonization of the economy.

•  Resource efficiency - Reduction in operating expenses due to recycling: The use and expansion 
of recycling processes to introduce materials to a new production cycle, in addition to selling 
them to third parties.

•  Resource efficiency - Improvement in the efficiency of distribution and transportation: Work 

with suppliers to reduce scope 3 emissions from product distribution.

•  Resource efficiency - Reduction of water use and consumption: Economic benefits from water 

efficiency projects.

•  Resilience - Increasing supply chain security through substitution/diversification: Work with 

suppliers to ensure low-emission raw materials.

Goals and Metrics
Metrics and targets used to assess and manage relevant climate-related risks and opportunities 
where such information is material.

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. Accordingly, our 2030 commitments (compared with the 2015 base-
line) are:

•  Reduce 50% absolute GHG emissions from our operations (scope 1 and 2) by 2030 compared 

with a 2015 baseline year.

•  Achieve 100% renewable electricity for our operations.
•  Reduce 20% absolute GHG emissions from the value chain by 2030 compared with a 2015 

baseline year.

Moreover, we meticulously report and verify by a third party our progress in our integrated report 
and to the CDP in accordance with their guidelines enhancing transparency regarding our emis-
sion sources and progress to date.

To read about or plans, goals, progress, and commitments towards climate change please see 
Foster a Sustainable Future, page 48.

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COC A-COLA FEMSA |  2 023 IN T E GR AT E D RE P OR T |  12 5

PERFORMANCE IN DETAIL

The following Performance in Detail tables represent Coca-Cola FEMSA's sustainability results, meticulous-
ly aligned with our updated Sustainability Framework. This comprehensive data not only showcases our 
progress in 2023 but also extends to include a detailed account from the previous two years, reflecting our 
dedication to adherence to best industry practices. Through this effort, we aim to provide a clear view of 
our sustainability journey, underscoring our commitment to transparency and continuous improvement.

Disclosure

Beverage
Beverage produced

Water stewardship
Water
Water withdrawal

Unit

2021

2022

2023

Disclosure

thousands of Megaliters

18.97

20.58

22.21

Total water withdrawal

thousands of Megaliters

27.90

30.24

30.99

Municipal water

Rainwater

Wells

Surface water

Water discharged

thousands of Megaliters

thousands of Megaliters

thousands of Megaliters

thousands of Megaliters

Total water discharged

thousands of Megaliters

thousands of Megaliters

thousands of Megaliters

8.43

0.01

18.07

1.49

8.57

4.13

4.44

9.32

0.01

19.28

1.64

8.56

3.94

4.62

9.24

0.01

21.74

0.00

8.38

4.46

3.92

Liters of water used per liter of 
beverage produced

1.47

1.46

1.42

thousands of Megaliters

12.87

13.51

13.88

Sewer

River

Efficiency

Water efficiency

Water stressed areas

Water withdrawal in areas with 
water stress
Replenishment

Replenish water we use in our 
production, focusing on medium 
and high stress sites

%

98%

+100%

+100%

World without waste
Waste
Industrial waste

Waste generated

Waste recycled

Waste recycled

Waste directed to disposal

Waste directed to disposal

Hazardous waste (1)

Waste efficiency

Unit

kton

kton

%

kton

%

kton

2021

2022

2023

119.60

116.76

129.77

127.84

178.22

174.58

98%

2.84

2.0%

2.05

99%

1.93

1.5%

2.36

98%

3.64

2.0%

1.69

Waste per liter of beverage

Grams

6.30

6.31

8.17

Zero waste

Bottling plants certified as zero 
waste
Distribution centers certified as 
zero waste

%

%

Materials
PET

Total used PET

Used virgin PET

Used recycled PET

Used recycled PET

Other materials

Paper

kton

kton

kton

%

Tons

46%

77%

84%

0%

0%

1%

270.60

187.50

83.10

31%

321.22

235.71

85.51

27%

331.86

221.97

109.89

33%

0.95

0.95

2

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COC A-COLA FEMSA |  2 023 IN T E GR AT E D RE P OR T |  126

Unit

Thousand Km

2021

NA

2022

2023

NA 492,422.47

Disclosure

Paper - recycled content

Aluminum

Aluminum - recycled content

Glass

Glass - recycled content

Reusable packaging / Recycling

Returnable/refillable bottles from 
total volume
PET collected from the one we put 
in the market
Climate action (2)
GHG Emissions
Absolute Greenhouse Gas 
Emissions

Emissions Scope 1

Emissions Scope 2

Emissions Scope 3 (3)

Emissions Intensity (Scope 1 + 2)

Unit

%

Tons

%

Tons

%

%

%

2021

1%

31.8

70%

87.4

30%

2022

1%

31.8

70%

87.4

30%

2023

 -

36.6

64%

119.5

36%

33.7%

31.5%

32.0%

45%

26%

31%

Disclosure

Total fleet road kilometers 
travelled

Environmental management
Environmental violations

Number of violations of legal 
environmental obligations/
regulations

Sustainable Sourcing
Supplier information
Total suppliers

Tier 1 suppliers

kton of CO2e

 3,898.64  3,788.75  3,462.48

kton of CO2e
kton of CO2e
kton of CO2e
grams of CO2e per liter of 
beverage produced

 567.85

 554.50

576.95

 50.99

 52.11

26.95

 3,279.79

 3,182.15

 2,858.58

 32.62

 29.48

 27.19

Energy
Total energy use

Electricity from non-renewable 
sources
Electricity from renewable 
sources
Energy from fuels

TJ

TJ

TJ

TJ

Global use of renewable energy (4) %

 3,379.07  4,165.42  3,909.35

 1,020.79

 751.37

 497.86

 1,158.55

 1,480.27

 1,647.05

 1,619.22

 1,933.77

 1,764.44

53%

66%

77%

Efficiency

Energy efficiency

Fleet
Fleet fuel management
Fleet fuel consumed

Percentage renewable

liters of beverage produced per 
megajoule of energy used

5.66

5.97

6.11

TJ

%

NA

<1

NA

<1

5,539.94

1.3

Assessment and development
Total number of suppliers 
assessed

#

#

#

%

#

#

#

#

#

#

#

#

#

#

#

#

#

Total significant suppliers (Tier 1) #

Percentage of total spend on 
significant suppliers in Tier 1
Total number of significant 
suppliers in non Tier 1
Total number of significant 
suppliers (Tier 1 and non Tier 1)

Supplier assessment
Total suppliers assessed with our 
Supplier Guiding Principles
By country

Argentina

Brazil

Colombia

Costa Rica

Guatemala

Mexico

Nicaragua

Panama

Uruguay

0

0

0

 14,583

 14,408

 16,589

 16,523

 14,061

 13,912

 520

NA

 175

 695

 570

NA

 66

 636

 405

35%

 149

 554

 699

 665

 749

42

266

56

47

57

143

24

36

28

41

187

45

38

68

217

13

34

22

34

223

60

38

61

246

20

35

32

 1,013

 820

 922

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COC A-COLA FEMSA |  2 023 IN T E GR AT E D RE P OR T |  127

Disclosure

Unit

% of significant suppliers 
assessed (5)
Number of suppliers assessed 
with substantial actual/potential 
negative impacts (6)
Suppliers identified as having 
significant actual and potential 
negative environmental impacts 
with which improvements were 
agreed upon as a result of 
assessment
Number of suppliers with 
substantial actual/potential 
negative impacts that were 
terminated
Total number of suppliers 
supported in corrective action 
plan implementation (7)
% of suppliers assessed with 
substantial actual/potential 
negative impacts supported 
in corrective action plan 
implementation
Total number of suppliers in 
capacity building programs (8)
% of significant suppliers in 
capacity building programs

Certifications of Agricultural Crops
% of sugar volume from Bonsucro 
certified suppliers

Local suppliers
Buying of local suppliers vs. total

ESG maturity in suppliers
ESG assessment to suppliers
Suppliers with low ESG 
compliance
Suppliers with medium ESG 
compliance

%

#

%

#

#

%

#

%

%

%

%

%

2021

49%

2022

21%

2023

30%

NA

NA

 43

100%

100%

100%

Disclosure

Suppliers with high ESG 
compliance

Integral Employee Well-being
Hires
Total hires

By country

NA

NA

7

 1,013

 820

 922

100%

100%

100%

NA

NA

NA

NA

948

33%

40%

52%

71%

94.69%

90.37%

95.03%

NA

NA

NA

NA

36%

32%

 Argentina

 Brazil

 Colombia

 Costa Rica

 Guatemala

 Mexico

 Nicaragua

 Panama

 Uruguay

By gender
Male

Female

By age group
18-34

35-44

45-60

60+

<30
30-39
40-49
50-59
60+

Internal hires

Open positions filled by internal 
candidates

Hiring costs

Unit

%

2021

NA

2022

NA

2023

32%

#

#

#

#

#

#

#

#

#

#

%

%

%

%

%

%

%
%
%
%
%

%

17,751

20,872

29,179

NA

NA

NA

NA

NA

NA

NA

NA

NA

79%

21%

80%

16%

4%

0%

413

6,401

725

256

2,543

420

6,905

779

467

2741

10,176

17,493

138

102

118

83%

17%

82%

25%

3%

0%

123

133

118

82%

18%

60%
30%
8%
1%
1%

32%

55%

31%

Average hiring cost

Mexican pesos

 1,603.77

 2,411.34

 1,709.65

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Unit

2021

2022

2023

Disclosure

Unit

Disclosure

Turnover
Total turnover rate

Voluntary

Involuntary

Voluntary turnover by age group

18-34

35-44

45-59

60+

<30

30-50

>50

Involuntary turnover by age group

18-34

35-44

45-59

60+

<30

30-50

>50

Voluntary turnover by gender

Male

Female

Involuntary turnover by gender

Male

Female

Voluntary turnover by country

 Argentina

 Brazil

 Colombia

 Costa Rica

%

%

%

%

%

%

%

%

%

%

%

%

%

%

%

%

%

%

%

%

%

%

%

%

%

20.20%

28.80%

30.88%

11.30%

9.65%

8.90%

19.10%

10.14%

20.74%

 Guatemala

 Mexico (9)

 Nicaragua

 Panama

 Uruguay

16.76%

6.12%

3.27%

23.39%

10.19%

7.85%

6.38%

20.81%

16.76%

5.75%

1.37%

6.00%

4.00%

0.35%

28.67%

13.67%

9.35%

11.10%

8.80%

0.80%

11.07%

13.33%

9.17%

12.72%

8.26%

1.88%

Involuntary turnover by country

 Argentina

 Brazil

 Colombia

 Costa Rica

 Guatemala

 Mexico (9)

 Nicaragua

 Panama

 Uruguay

Parental leave
Employees that returned to work 
after parental leave

Male

Female

Employees that continue working 
12 months after parental leave

Male

Female

9.10%

7.50%

20.2%

12.0%

18.27%

2.47%

Health & Safety
Workers covered by an OHS 
management system

%

%

%

%

%

%

%

%

%

%

%

%

%

%

%

%

%

%

%

%

2021

100.50%

7.00%

4.90%

1.90%

16.50%

2022

3.39%

2023

2.31%

12.09%

21.11%

9.24%

1.19%

9.61%

7.17%

1.69%

4.85%

8.08%

15.50%

11.19%

10.89%

81.62%

31.93%

2.34%

5.34%

1.40%

8.23%

14.50%

13.71%

5.50%

7.80%

5.69%

6.39%

2.10% 116.73%

8.00%

4.70%

5.70%

2.40%

17.70%

2.54%

5.16%

11.66%

11.20%

97.0%

98.5%

100%

NA

NA

NA

NA

NA

97.4%

98.7%

78.7%

80.6%

63.6%

100%

100%

92.7%

93.9%

98.8%

9.50%

6.90%

16.80%

10.30%

5.33%

6.38%

8.37%

4.26%

6.70%

8.35%

11.49%

20.44%

% of employees who are covered 
by OHSM system

%

100%

100%

100%

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ETHICS AND GOVERNANCE

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COC A-COLA FEMSA |  2 023 IN T E GR AT E D RE P OR T |  12 9

Disclosure

% of workers who are not 
employees but whose work and/
or workplace is controlled by the 
organization who are covered by 
OHSM system

Training on Health & Safety

Total hours of training in health 
and safety
Number of employees trained on 
health and safety

Fatalities

Total fatalities

Internal causes

Employees

Contractors

Communities

Incident Rate
Total TIR

TIR - Employees

TIR - Third Parties

Lost Time Incident Rate

Total LTIR

LTIR - Employees

LTIR - Third Parties

Training
Average training hours

By gender
Male

Female

By contribution level

Strategic leaders (top 
management)
Tactical leaders (middle 
management)

Unit

%

#

#

#

#

#

#

#

n per 200,000 hours worked

n per 200,000 hours worked

n per 200,000 hours worked

n per 200,000 hours worked

n per 200,000 hours worked

n per 200,000 hours worked

#

#

#

#

#

2021

100%

2022

100%

2023

100%

NA

 339,922

 240,694

 35,056

 41,937

 41,829

17

8

0

5

12

1.06

1.04

NA

0.66

0.58

NA

28

27

36

53

67

38

9

0

4

34

0.90

0.88

0.95

0.61

0.60

0.64

22

21

27

28

33

34

8

4

3

27

1.60

2.02

0.72

0.88

1.06

0.51

25

24

29

24

33

Disclosure

Unit

2021

2022

2023

People leaders (junior 
management)
Individual contributors

Operations contributors

Interns

By age group
18-34
35-44
45-59
60+
18-29
30 - 50
51+

Total training by topic
Health & Safety
Sustainability
Human rights
Technical capabilities
Leadership
Others

Average invested amount 
per employee training and 
development
Human Capital Return on 
Investment ((Total Revenue - 
(Operative Expenses - Employee 
Related Expenses)) / Employee 
Related Expenses)
Performance
Employees receiving regular 
performance and career 
development reviews
Well-being
Lost days

#

#

#

#

#
#
#
#
#
#
#

73

38

22

31

NA
NA
NA
NA

34

29

20

10

25
20
18
13

39

30

17

48

30
24
16

#
#
#
#
#
#
Mexican pesos

NA
NA
NA
NA
NA
NA
 2,098

339,922
NA
NA
NA
NA
NA
 2,257

240,694
 32,362
 22,187
944,705
106,354
894,776
 2,806

HC ROI

 4.57

 5.12

 5.03

%

97%

97%

98%

General illness index

Lost days per 100 employees

 534.40

 467.50

 339.75

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Unit

2021

2022

2023

Disclosure

Unit

2021

2022

2023

Disclosure

Climate assessment

Engagement level result in annual 
organizational climate assessment
Employees who participated 
in the organizational climate 
assessment
Volunteer program

Total volunteering initiatives

Total volunteers (internal and 
external)
Total volunteering hours

%

%

#

#

#

91%

92%

91%

92%

89%

93%

Average Tenure

Average tenure of board members 
in years

Years

Anticorruption / Ethics / Code of Conduct
Communication and training about anticorruption

 2,432

 2,337

 2,181

 93,012

 105,958

 129,388

Employees adhered to the 
company’s anticorruption process 
and policies
Employees trained in 
anticorruption and ethics

 254,873

 250,812

 302,531

Ethics Line

%

%

#

%
%
%

%

%

%

Total complaints received

Complaints by category

Operational
Financial information
Human Resources

Complaints by status

In review

Substantiated

Unsubstantiated

Anticorruption

Cost of fines, penalties or 
settlements in relation to 
corruption

13.40

12.81

10.93

100%

100%

100%

NA

NA

80%

1,616

1,371

2,163

12%
0%
88%

29%

32%

39%

12%
2%
86%

45%

24%

31%

12%
1%
87%

32%

30%

38%

Mexican pesos

 -

 -

 -

Human Rights + Diversity, Equity and Inclusion
Employees
Employees + Non-employee 
workers

#

Employees

Non-employee workers

Gender (internal employees)

Male

Female

#

#

#

%

#

 84,568

 97,213

104,241 

 74,574

 9,994

 80,447

 16,766

 86,811

17,430

65,218

68,969

73,319

87.45%

85.73%

84.46%

9,356

11,478

 13,492

Total investment in volunteering

Million USD

0.28

 8.7

 1.5

Collective bargaining
Employees covered by a collective 
agreement
Community Development
Community Investment
Total community investment
Total of people benefited directly by 
community initiatives
Priority plants with a community 
engagement plan with MARRCO 
Methodology
Countries with an impact 
assessment and community program
Ethics & Governance
Board
Board type / one-tier system

Executive directors

Non executive directors

Independent directors

Board by gender

Male

Female

%

62%

62.10%

65.82%

Million Mexican pesos
#

NA
423,961

47.2
321,685

88.6
359,343

#

%

#

#

#

#

#

0

3

4

100%

100%

100%

0

8

9

17

0

0

8

8

16

0

0

8

8

14

2

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Disclosure

Unit

2021

2022

2023

Disclosure

Unit

12.55%

14.27%

15.54%

Female

Age group (internal employees)

18-34

35-44

45-59

60+

<30

30-50

>50

Country (internal employees)

 Argentina

 Brazil

 Colombia

 Costa Rica

 Guatemala

 Mexico

 Nicaragua

 Panama

 Uruguay

%

%

%

%

%

%

%

%

#

#

#

#

#

#

#

#

#

Contribution level (internal employees)
#

Strategic leaders (top 
management)
Male

Female

Tactical leaders (middle 
management)
Male

Female

People leaders (junior 
management)
Male

%

%

#

%

%

#

%

54%

29%

16%

1%

38%

54%

7%

34%

57%

9%

 2,346

 2,462

 2,583

 19,278

 22,034

 24,090

 3,159

 1,189

 2,952

 3,351

 1,261

 3,068

 3,482

 1,358

 3,242

 42,291

 45,565

 49,224

 712

 1,247

 681

 769

 1,275

 662

 819

 1,327

 686

NA

79%

21%

NA

75%

25%

NA

61%

116

78%

22%

898

73%

27%

127

73%

27%

934

71%

29%

2,375

 2,427

71%

69%

Individual contributors

Male

Female

Operations contributors

Male

Female

Nationality (internal employees)

 Argentina

 Brazil

 Colombia

 Costa Rica

 Guatemala

 Mexico

 Nicaragua

 Panama

 Uruguay

Venezuela

Others

%

#

%

%

#

%

%

%

%

%

%

%

%

%

%

%

%

%

Nationality (share in management positions)

 Argentina

 Brazil

 Colombia

 Costa Rica

 Guatemala

 Mexico

 Nicaragua

 Panama

 Uruguay

Venezuela

%

%

%

%

%

%

%

%

%

%

2021

39%

NA

77%

23%

NA

94%

6%

3%

26%

4%

<1%

4%

58%

<1%

2%

<1%

<1%

<1%

NA

NA

NA

NA

NA

NA

NA

NA

NA

NA

2022

29%

2023

31%

25,651

27,553

74%

26%

72%

28%

51,721

55,770

92%

8%

3%

27%

4%

2%

4%

56%

1%

2%

<1%

1%

<1%

6%

17%

7%

3%

3%

59%

1%

1%

<1%

1%

91%

9%

3%

27%

4%

1%

4%

56%

1%

1%

1%

<1%

<1%

5%

21%

8%

2%

2%

58%

<1%

<1%

1%

2%

OVERVIEW

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SUSTAINABILITY

ETHICS AND GOVERNANCE

APPENDICES

COC A-COLA FEMSA |  2 023 IN T E GR AT E D RE P OR T |  13 2

Disclosure

Others

Women
Share in management positions 
(strategic and tactical leaders)
Share in total management positions 
(strategic, tactical and people 
leaders)
Share in top management positions 
(as % of total management 
positions)
Total in non-managerial positions 
(individual contributors)
Women in management positions in 
revenue-generating functions
Women in STEM-related positions

Gender pay gap (10)
Mean gender pay gap (men vs. 
women)
Median gender pay gap (men vs. 
women)
Disabilities
Employees with a disability

Human Rights
Total hours of training in human 
rights
Product portfolio
Customer satisfaction (11)

Unit

%

%

%

%

%

%

%

%

%

#

#

%

2021

NA

2022

<1%

2023

1%

28.0%

28.4%

29.0%

NA

28.2%

30.3%

Notes
NA: Not Available.
Data reported for Water Stewardship, World Without Waste and Climate Action do not include the 7 
plants acquired in Mexico at the end of 2022, which are still in the required one-year alignment process to 
Coca-Cola FEMSA's standards.
(1)  All hazardous waste is either recycled, sent to compost or to incineration for energy recovery.
(2)  Our emissions and energy performance reflect all our operations and are calculated based on the SBTi 

methodology.

(3)  Our SBTi target does not include electricity from our customers’ cold beverage equipment.
(4)  Includes plants and distribution centers. In 2021, we obtained I-REC for the renewable energy supply of 

our operations, including plants and distribution centers.

(5)  From total assessments made by The Coca-Cola Company to significant suppliers identified.
(6)  Suppliers with a low performance evaluation: those who have been evaluated on several occasions and 
have not demonstrated a significant improvement. In-site audits are made in order to perform a root 
cause analysis and a period of time is given for improvements (otherwise the supplier will be penalized). 

(7)  All suppliers assessed, no matter their performance evaluation, have an action plan.
(8)  All suppliers assessed participate in an ESG training program (minimum of 6 months) and additional 

suppliers were part of the Supplier Leadership Program for Climate Transition.
(9)  2021 and 2022 does not include turnover at the Mexico Corporate Head Office.
(10) The salary analysis does not consider unionized or tabulated (fixed value) employees.
(11) CSM is a qualitative and quantitative index that measures customer service in commercial and 

distribution areas. In addition to this, we implement comprehensive measurement and listening tools, as 
well as standard cycles to attend customers’ requests.

NA

0.8%

1.0%

23.0%

26.0%

28.0%

26.4%

15.9%

12.0%

7.0%

11.6%

13.0%

NA

NA

NA

NA

NA

2.8%

3.4%

NA

 1,132

NA

 12,293

 22,187

88.1%

90.9%

91.2%

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SASB CONTENT INDEX

Table 1. Sustainability Disclosure Topics & Metrics
Topic
Fleet Fuel Management Fleet fuel consumed

Accounting metric

Energy Management

Water Management

Percentage renewable
Operational energy consumed
Percentage grid electricity
Percentage renewable
Total water withdrawn
Total water consumed
Percentage of each in regions with High or Extremely High Baseline Water Stress

Code
FB-NB-110a.1

FB-NB-130a.1

FB-NB-140a.1

Response
Performance in detail 
Climate action

Performance in detail 
Climate action

Performance in detail 
Water stewardship

Description of water management risks and discussion of strategies and practices to mitigate 
those risks

FB-NB-140a.2

Foster a sustainable future 
Water stewardship

Health & nutrition

Revenue from zero- and low-calorie or energy-free and low-energy beverages
Revenue from no-added-sugar beverages
Revenue from artificially sweetened beverages
Discussion of the process to identify and manage products and ingredients related to nutritional 
and health concerns among consumers

FB-NB-260a.1

Not currently reported.

FB-NB-260a.2

Grow the Core 
Coca-Cola FEMSA’s Commitment to 
Responsible Marketing, Informed Choices, and 
Quality

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COC A-COLA FEMSA |  2 023 IN T E GR AT E D RE P OR T |  134

Topic
Product Labelling & 
Marketing

Accounting metric
Percentage of advertising impressions (1) made on children and (2) made on children promoting 
products that meet dietary guidelines

Code
FB-NB-270a.1

Revenue from products labelled as (1) containing genetically modified organisms (GMOs) and (2) 
non-GMO
Number of incidents of non-compliance with industry or regulatory labelling or marketing codes
Total amount of monetary losses as a result of legal proceedings associated with marketing or 
labelling practices

FB-NB-270a.2

FB-NB-270a.3
FB-NB-270a.4

Packaging Lifecycle 
Management

Total weight of packaging
Percentage made from recycled or renewable materials
Percentage that is recyclable, reusable, or compostable
Discussion of strategies to reduce the environmental impact of packaging throughout its lifecycle

Environmental & Social 
Impacts of Ingredient 
Supply Chain

Suppliers’ social and environmental responsibility audit (1) nonconformance rate and (2) 
associated corrective action rate for (a) major and (b) minor non-conformances

FB-NB-410a.1

FB-NB-410a.2

FB-NB-430a.1

Ingredient Sourcing

Percentage of beverage ingredients sourced from regions with High or Extremely High Baseline 
Water Stress

FB-NB-440a.1

List of priority beverage ingredients and discussion of sourcing risks related to environmental and 
social considerations

FB-NB-440a.2

Table 2. Activity 
Metrics

Activity Metric
Volume of products sold
Number of production facilities
Total fleet road kilometers travelled

Code
FB-NB-000.A
FB-NB-000.B
FB-NB-000.C

Response
Grow the Core 
Coca-Cola FEMSA’s Commitment to 
Responsible Marketing, Informed Choices, and 
Quality
Not currently reported.

Grow the Core 
Coca-Cola FEMSA’s Commitment to 
Responsible Marketing, Informed Choices, and 
Quality
Performance in detail 
World without waste

Foster a sustainable future 
World without waste
Performance in detail 
Sustainable Sourcing 
Ethics and Governance 
Supply Chain Management
Performance in detail 
Water stewardship

Ethics and Governance 
Risk management

Response
Coca-Cola FEMSA at a Glance 
Our footprint

Performance in detail 
Climate action

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GRI CONTENT INDEX

Disclosure

GRI 2: General Disclosures 2021

2-1 Organizational details

Response

Coca-Cola FEMSA at a Glance 
Appendix 
Shareholder and Analyst Information 
About Our Integrated Report 

2-2 Entities included in the organization’s sustainability 
reporting

Appendix 
About Our Integrated Report 

2-3 Reporting period, frequency and contact point

Appendix 
Shareholder and Analyst Information 
About Our Integrated Report

2-4 Restatements of information

2-5 External assurance

Information about any restatements is provided in the footnotes to the relevant data.

Appendix 
Independent Limited Verification Report 

2-6 Activities, value chain and other business relationships

Coca-Cola FEMSA at a Glance

2-7 Employees

2-8 Workers who are not employees

Foster a Sustainable Future 
Integral Employee Well-being 

Appendix 
Performance in detail

2-9 Governance structure and composition

2-10 Nomination and selection of the highest governance body

Ethics and Governance 
Form 20-F and other reports: https://coca-colafemsa.com/en/investor-relations/reports-and-results/ 

2-11 Chair of the highest governance body

 
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Disclosure

Response

2-12 Role of the highest governance body in overseeing the 
management of impacts

Ethics and Governance 
Risk Management 

2-13 Delegation of responsibility for managing impacts

Appendix 
Task Force on Climate-Related Financial Disclosures Report  

The Risk Management Methodology at Coca-Cola FEMSA  is based on criteria established in ISO 31000 and the Internal Control-
Integrated Framework (ICIF-2013) issued by the Committee of Sponsoring Organizations of the Treadway Commission (COSO). The 
best practices are included in the methodology: description of the risk, likelihood and impact, description of risk appetite, prioritization 
of identified risks and description of mitigation action (control activities). These risks are evaluated and registered in a Risk and 
Controls Matrix. 

Besides the responsibilities of our CEO to manage and monitor the risk management process, our CFO has dedicated risk management 
responsibility on an operational level and our Administration and Corporate Control Officer (who reports directly to FEMSA’s audit 
committee) has the responsibility for monitoring and auditing risk management performance on an operational level.

2-14 Role of the highest governance body in sustainability 
reporting

Ethics and Governance 

Foster a Sustainable Future 
Our Sustainability Priorities 

2-15 Conflicts of interest

Form 20-F and other reports: https://coca-colafemsa.com/en/investor-relations/reports-and-results/  

2-16 Communication of critical concerns

Ethics and Governance 
Nurturing a Culture of Psychological Safety Through Our Comprehensive Ethical System

2-17 Collective knowledge of the highest governance body

Ethics and Governance

Code of Conduct: https://coca-colafemsa.com/wp-content/uploads/2022/09/KOF_Codigo_de_etica_english_ALTA_sep_2022.pdf

2-18 Evaluation of the performance of the highest governance body Form 20-F and other reports: https://coca-colafemsa.com/en/investor-relations/reports-and-results/ 

2-19 Remuneration policies

2-20 Process to determine remuneration

2-21 Annual total compensation ratio

Ethics and Governance

Not currently reported

2-22 Statement on sustainable development strategy

Letter to Our Stakeholders

 
 
 
 
 
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Disclosure

2-23 Policy commitments

2-24 Embedding policy commitments

2-25 Processes to remediate negative impacts

Response

Please see the following sections for references to our policies and commitments: 

Grow the Core 
Coca-Cola FEMSA’s Commitment to Responsible Marketing, Informed Choices, and Quality 

Foster a Sustainable Future 
Water stewardship 
World Without Waste 
Integral Employee Well-being 

Ethics and Governance 
Nurturing a Culture of Psychological Safety Through Our Comprehensive Ethical System 
Respect for Human Rights 
Cybersecurity 
Supply Chain Management

Ethics and Governance 
Nurturing a Culture of Psychological Safety Through Our Comprehensive Ethical System

Performance in detail 
Climate action 
Ethics and Governance

2-26 Mechanisms for seeking advice and raising concerns

2-27 Compliance with laws and regulations

2-28 Membership associations

→ Associations and Memberships

2-29 Approach to stakeholder engagement

Foster a Sustainable Future 
Coca-Cola FEMSA’s Path to Sustainable and Inclusive Growth  

2-30 Collective bargaining agreements

GRI 3: Material Topics 2021

3-1 Process to determine material topics

3-2 List of material topics

Appendix 
Capital and Company Engagement

Foster a Sustainable Future 
Integral Employee Well-being 

Appendix 
Performance in detail

Foster a Sustainable Future 
Our Sustainability Priorities

 
 
 
 
 
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Disclosure

3-3 Management of material topics

Response

Our material topics are integrated in our Sustainability Framework. For detail on the management of each material topic, please see its 
corresponding section of our Annual Report with a focus on: 
Grow the Core 
Foster a Sustainable Future 
Ethics and Governance

GRI 201: Economic Performance 2016

201-1 Direct economic value generated and distributed

Appendix 
Financial Highlights 

201-2 Financial implications and other risks and opportunities 
due to climate change

Appendix 
Task Force on Climate-Related Financial Disclosures Report

GRI 203: Indirect Economic Impacts 2016

203-1 Infrastructure investments and services supported

GRI 204: Procurement Practices 2016

204-1 Proportion of spending on local suppliers

Foster a Sustainable Future 
Water Stewardship 
World Without Waste 
Integral Employee Well-being 
Community Development

Ethics and Governance 
Supply Chain Management 

Appendix 
Performance in detail

GRI 205: Anti-corruption 2016

205-2 Communication and training about anti-corruption 
policies and procedures

Ethics and Governance 
Nurturing a Culture of Psychological Safety Through Our Comprehensive Ethical System 

205-3 Confirmed incidents of corruption and actions taken

Appendix 
Performance in detail

 
 
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Disclosure

GRI 301: Materials 2016

301-1 Materials used by weight or volume

301-2 Recycled input materials used

301-3 Reclaimed products and their packaging materials

GRI 302: Energy 2016

302-1 Energy consumption within the organization

302-3 Energy intensity

302-4 Reduction of energy consumption

302-5 Reductions in energy requirements of products and 
services

GRI 303: Water and Effluents 2018

Response

Coca-Cola FEMSA at a Glance 
Our Sustainability Goals 

Foster a Sustainable Future 
World Without Waste 

Appendix 
Performance in detail

Foster a Sustainable Future 
Climate Action 

Appendix 
Performance in detail

303-1 Interactions with water as a shared resource

303-2 Management of water discharge-related impacts

Foster a Sustainable Future 
Water Stewardship 

303-3 Water withdrawal

303-4 Water discharge

303-5 Water consumption

Appendix 
Performance in detail 

All water discharged is measured against The Coca-Cola Company’s standard requirements and those required per countries’ 
regulations. We always use approved methods, calibrated equipment, and defined frequencies. Some of our limits within the water 
discharged parameters are BOD <50 mg/L, Phosphorus <2 mg/L, Total Nitrogen <5 mg/L, Temperature variation (receiving water) ≤5 °C, 
Dissolved oxygen >4 mg/L, pH 6.5 to 8, and Total Suspended Solids <50 mg/L. The analysis of water quality is performed quarterly unless 
regulations require more frequent analysis. All production facilities have their own control to ensure the quality of discharged water.

GRI 304: Biodiversity 2016

304-1 Operational sites owned, leased, managed in, or adjacent 
to, protected areas and areas of high biodiversity value outside 
protected areas

Foster a Sustainable Future 
Water Stewardship

304-3 Habitats protected or restored

 
 
 
 
 
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Disclosure

GRI 305: Emissions 2016

305-1 Direct (Scope 1) GHG emissions

305-2 Energy indirect (Scope 2) GHG emissions

305-3 Other indirect (Scope 3) GHG emissions

305-4 GHG emissions intensity

305-5 Reduction of GHG emissions

Response

Coca-Cola FEMSA at a Glance 
Our Sustainability Goals 

Foster a Sustainable Future 
Climate Action 

Appendix 
Performance in detail

GRI 306: Waste 2020

306-1 Waste generation and significant waste-related impacts

306-2 Management of significant waste-related impacts

Coca-Cola FEMSA at a Glance 
Our Sustainability Goals 

306-3 Waste generated

306-4 Waste diverted from disposal

306-5 Waste directed to disposal

Foster a Sustainable Future 
World Without Waste 

Appendix 
Performance in detail

GRI 308: Supplier Environmental Assessment 2016

308-1 New suppliers that were screened using environmental 
criteria

Ethics and Governance 
Supply Chain Management 

308-2 Negative environmental impacts in the supply chain and 
actions taken

Appendix 
Performance in detail

GRI 401: Employment 2016

401-1 New employee hires and employee turnover

401-2 Benefits provided to full-time employees that are not 
provided to temporary or part-time employees

401-3 Parental leave

Foster a Sustainable Future 
Internal Employee Well-being 

Appendix 
Performance in detail 

Minimum number of weeks of fully paid maternity leave are 12 and minimum number of weeks of paternity leave are 2.

 
 
 
 
 
 
 
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Disclosure

Response

GRI 402: Labor/Management Relations 2016

402-1 Minimum notice periods regarding operational changes

Notices of significant operational changes are done in compliance with applicable laws in the countries where we operate.

GRI 403: Occupational Health and Safety 2018

403-1 Occupational health and safety management system

403-2 Hazard identification, risk assessment, and incident 
investigation

403-3 Occupational health services

Coca-Cola FEMSA at a Glance 
Our Sustainability Goals 

Foster a Sustainable Future 
Integral Employee Well-being 

403-4 Worker participation, consultation, and communication 
on occupational health and safety

403-5 Worker training on occupational health and safety

Appendix 
Performance in detail

403-6 Promotion of worker health

403-7 Prevention and mitigation of occupational health and 
safety impacts directly linked by business relationships

403-8 Workers covered by an occupational health and safety 
management system

403-9 Work-related injuries

403-10 Work-related ill health

GRI 404: Training and Education 2016

404-1 Average hours of training per year per employee

404-2 Programs for upgrading employee skills and transition 
assistance programs

404-3 Percentage of employees receiving regular performance 
and career development reviews

Foster a Sustainable Future 
Integral Employee Well-being 

Appendix 
Performance in detail

 
 
 
OVERVIEW

STRATEGIC PRIORITIES

SUSTAINABILITY

ETHICS AND GOVERNANCE

APPENDICES

COC A-COLA FEMSA |  2 023 IN T E GR AT E D RE P OR T |  14 2

Disclosure

Response

GRI 405: Diversity and Equal Opportunity 2016

405-1 Diversity of governance bodies and employees

405-2 Ratio of basic salary and remuneration of women to men

Ethics and Governance 
Board of Directors 

Foster a Sustainable Future 
Integral Employee Well-being 

Appendix 
Performance in detail

GRI 406: Non-discrimination 2016

406-1 Incidents of discrimination and corrective actions taken

Ethics and Governance 
Nurturing a Culture of Psychological Safety Through Our Comprehensive Ethical System 

Incidents of discrimination are reported within Human Resources complaints in the Ethics Line.

GRI 407: Freedom of Association and Collective Bargaining 2016 

407-1 Operations and suppliers in which the right to freedom of 
association and collective bargaining may be at risk

None of our operations have compromised our workers’ right to freedom of association. As part of our commitment, FEMSA and 
Coca-Cola FEMSA published a general consultation of our Labor & Human Rights policy, in which we state:  
“3. Freedom of Association and Trade-Union Freedom: We respect the right of Employees to freedom of association or affiliation to 
a labor union, as well as the right to form or join, voluntarily and freely, a labor union without fear of retaliation or intimidation. We 
respect the autonomy, institutionally, internal administration and ancestry that trade union organizations have with their members. We 
attend to the collective work relations with the legitimate trade union organizations that 
affiliate and represent their Employees”. 

https://coca-colafemsa.com/wp-content/uploads/2022/02/Human-and-Labor-Rights_v3.pdf

GRI 408: Child Labor 2016

408-1 Operations and suppliers at significant risk for incidents 
of child labor

Ethics and Governance 
Supply Chain Management 

We value, respect, and protect the people who work at Coca-Cola FEMSA and do not allow child labor. We comply with all child labor 
laws and support the eradication of child labor and exploitation. We expect the same ethical conduct from our business partners.

 
 
 
 
 
OVERVIEW

STRATEGIC PRIORITIES

SUSTAINABILITY

ETHICS AND GOVERNANCE

APPENDICES

COC A-COLA FEMSA |  2 023 IN T E GR AT E D RE P OR T |  143

Disclosure

Response

GRI 409: Forced or Compulsory Labor 2016

409-1 Operations and suppliers at significant risk for incidents 
of forced or compulsory labor

Ethics and Governance 
Supply Chain Management 

We value, respect, and protect the people who work at Coca-Cola FEMSA and do not allow forced labor. We comply with all labor laws 
and support the eradication of forced or compulsory labor. We expect the same ethical conduct from our business partners.

GRI 413: Local Communities 2016

413-1 Operations with local community engagement, impact 
assessments, and development programs

Foster a Sustainable Future 
Community Development 

GRI 414: Supplier Social Assessment 2016

414-1 New suppliers that were screened using social criteria

414-2 Negative social impacts in the supply chain and actions 
taken

Appendix 
Performance in detail

Ethics and Governance 
Supply Chain Management 

Appendix 
Performance in detail

 
 
 
OVERVIEW

STRATEGIC PRIORITIES

SUSTAINABILITY

ETHICS AND GOVERNANCE

APPENDICES

COC A-COLA FEMSA |  2 023 IN T E GR AT E D RE P OR T |  144

INDEPENDENT 
LIMITED 
ASSURANCE 
REPORT

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(cid:349)(cid:374)(cid:272)(cid:367)(cid:437)(cid:282)(cid:286)(cid:282)(cid:3)(cid:349)(cid:374)(cid:3)(cid:410)(cid:346)(cid:286)(cid:3)“In(cid:410)(cid:286)(cid:336)(cid:396)(cid:258)(cid:410)(cid:286)(cid:282)(cid:3)(cid:90)(cid:286)(cid:393)(cid:381)(cid:396)(cid:410)(cid:3)2023” ((cid:346)(cid:286)(cid:396)(cid:286)(cid:349)(cid:374)(cid:258)(cid:296)(cid:410)(cid:286)(cid:396)(cid:3)“(cid:47)(cid:374)(cid:410)(cid:286)(cid:336)(cid:396)(cid:258)(cid:410)(cid:286)(cid:282)(cid:3)(cid:90)(cid:286)(cid:393)(cid:381)(cid:396)(cid:410)”) (cid:258)(cid:374)(cid:282)(cid:3)(cid:373)(cid:286)(cid:374)(cid:410)(cid:349)(cid:381)(cid:374)(cid:286)(cid:282)(cid:3)(cid:349)(cid:374)(cid:3)“Annex A”(cid:3)(cid:296)(cid:381)(cid:396)(cid:3)(cid:410)(cid:346)(cid:286)(cid:3)(cid:296)(cid:349)(cid:400)(cid:272)(cid:258)(cid:367)(cid:3)(cid:455)(cid:286)(cid:258)(cid:396)(cid:3)(cid:296)(cid:396)(cid:381)(cid:373)(cid:3)(cid:58)(cid:258)(cid:374)(cid:437)(cid:258)(cid:396)(cid:455)(cid:3)(cid:1005)(cid:3)
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(cid:90)(cid:286)(cid:448)(cid:349)(cid:286)(cid:449)(cid:3)(cid:381)(cid:296)(cid:3)(cid:286)(cid:448)(cid:349)(cid:282)(cid:286)(cid:374)(cid:272)(cid:286)(cid:3)(cid:271)(cid:258)(cid:400)(cid:286)(cid:282)(cid:3)(cid:381)(cid:374)(cid:3)(cid:258)(cid:3)(cid:400)(cid:258)(cid:373)(cid:393)(cid:367)(cid:349)(cid:374)(cid:336)(cid:3)(cid:381)(cid:296)(cid:3)(cid:349)(cid:374)(cid:296)(cid:381)(cid:396)(cid:373)(cid:258)(cid:410)(cid:349)(cid:381)(cid:374)(cid:3)(cid:258)(cid:272)(cid:272)(cid:381)(cid:396)(cid:282)(cid:349)(cid:374)(cid:336)(cid:3)(cid:410)(cid:381)(cid:3)(cid:258)(cid:3)(cid:396)(cid:349)(cid:400)(cid:364)(cid:3)(cid:258)(cid:374)(cid:258)(cid:367)(cid:455)(cid:400)(cid:349)(cid:400)(cid:856)(cid:3)
(cid:90)(cid:286)(cid:448)(cid:349)(cid:286)(cid:449)(cid:3)(cid:381)(cid:296)(cid:3)(cid:410)(cid:346)(cid:286)(cid:3)(cid:258)(cid:393)(cid:393)(cid:367)(cid:349)(cid:272)(cid:258)(cid:410)(cid:349)(cid:381)(cid:374)(cid:3)(cid:381)(cid:296)(cid:3)(cid:449)(cid:346)(cid:258)(cid:410)(cid:3)(cid:349)(cid:400)(cid:3)(cid:396)(cid:286)(cid:395)(cid:437)(cid:349)(cid:396)(cid:286)(cid:282)(cid:3)(cid:349)(cid:374)(cid:3)(cid:258)(cid:272)(cid:272)(cid:381)(cid:396)(cid:282)(cid:258)(cid:374)(cid:272)(cid:286)(cid:3)(cid:449)(cid:349)(cid:410)(cid:346)(cid:3)(cid:410)(cid:346)(cid:286)(cid:3)(cid:39)(cid:90)(cid:47)(cid:3)(cid:94)(cid:410)(cid:258)(cid:374)(cid:282)(cid:258)(cid:396)(cid:282)(cid:400)(cid:856)(cid:3)

(cid:3)

(cid:18)(cid:381)(cid:374)(cid:272)(cid:367)(cid:437)(cid:400)(cid:349)(cid:381)(cid:374)(cid:3)

(cid:17)(cid:258)(cid:400)(cid:286)(cid:282)(cid:3)(cid:381)(cid:374)(cid:3)(cid:381)(cid:437)(cid:396)(cid:3)(cid:396)(cid:286)(cid:448)(cid:349)(cid:286)(cid:449)(cid:3)(cid:258)(cid:374)(cid:282)(cid:3)(cid:410)(cid:346)(cid:286)(cid:3)(cid:286)(cid:448)(cid:349)(cid:282)(cid:286)(cid:374)(cid:272)(cid:286)(cid:3)(cid:393)(cid:396)(cid:286)(cid:400)(cid:286)(cid:374)(cid:410)(cid:286)(cid:282)(cid:3)(cid:271)(cid:455)(cid:3)(cid:60)(cid:75)(cid:38)(cid:853)(cid:3)(cid:449)(cid:286)(cid:3)(cid:449)(cid:286)(cid:396)(cid:286)(cid:3)(cid:374)(cid:381)(cid:410)(cid:3)(cid:258)(cid:449)(cid:258)(cid:396)(cid:286)(cid:3)(cid:381)(cid:296)(cid:3)(cid:258)(cid:374)(cid:455)(cid:3)(cid:400)(cid:349)(cid:410)(cid:437)(cid:258)(cid:410)(cid:349)(cid:381)(cid:374)(cid:3)(cid:410)(cid:346)(cid:258)(cid:410)(cid:3)(cid:272)(cid:258)(cid:437)(cid:400)(cid:286)(cid:400)(cid:3)(cid:437)(cid:400)(cid:3)(cid:410)(cid:381)(cid:3)(cid:271)(cid:286)(cid:367)(cid:349)(cid:286)(cid:448)(cid:286)(cid:3)(cid:410)(cid:346)(cid:258)(cid:410)(cid:3)(cid:410)(cid:346)(cid:286)(cid:3)(cid:349)(cid:374)(cid:282)(cid:349)(cid:272)(cid:258)(cid:410)(cid:381)(cid:396)(cid:400)(cid:3)
(cid:272)(cid:381)(cid:374)(cid:410)(cid:258)(cid:349)(cid:374)(cid:286)(cid:282)(cid:3) (cid:349)(cid:374)(cid:3) KOF’s(cid:3) “In(cid:410)(cid:286)(cid:336)(cid:396)(cid:258)(cid:410)(cid:286)(cid:282)(cid:3) (cid:90)(cid:286)(cid:393)(cid:381)(cid:396)(cid:410)(cid:3) (cid:1006)(cid:1004)(cid:1006)(cid:1007)”(cid:3) (cid:346)(cid:258)(cid:448)(cid:286)(cid:3) (cid:374)(cid:381)(cid:410)(cid:3) (cid:271)(cid:286)(cid:286)(cid:374)(cid:3) (cid:396)(cid:286)(cid:367)(cid:349)(cid:258)(cid:271)(cid:367)(cid:455)(cid:3) (cid:381)(cid:271)(cid:410)(cid:258)(cid:349)(cid:374)(cid:286)(cid:282)(cid:853)(cid:3) (cid:258)(cid:396)(cid:286)(cid:3) (cid:374)(cid:381)(cid:410)(cid:3) (cid:296)(cid:258)(cid:349)(cid:396)(cid:367)(cid:455)(cid:3) (cid:393)(cid:396)(cid:286)(cid:400)(cid:286)(cid:374)(cid:410)(cid:286)(cid:282)(cid:853)(cid:3) (cid:346)(cid:258)(cid:448)(cid:286)(cid:3) (cid:400)(cid:349)(cid:336)(cid:374)(cid:349)(cid:296)(cid:349)(cid:272)(cid:258)(cid:374)(cid:410)(cid:3) (cid:282)(cid:286)(cid:448)(cid:349)(cid:258)(cid:410)(cid:349)(cid:381)(cid:374)(cid:400)(cid:3) (cid:381)(cid:396)(cid:3)
(cid:381)(cid:373)(cid:349)(cid:400)(cid:400)(cid:349)(cid:381)(cid:374)(cid:400)(cid:853)(cid:3)(cid:381)(cid:396)(cid:3)(cid:346)(cid:258)(cid:448)(cid:286)(cid:3)(cid:374)(cid:381)(cid:410)(cid:3)(cid:271)(cid:286)(cid:286)(cid:374)(cid:3)(cid:393)(cid:396)(cid:286)(cid:393)(cid:258)(cid:396)(cid:286)(cid:282)(cid:3)(cid:349)(cid:374)(cid:3)(cid:258)(cid:272)(cid:272)(cid:381)(cid:396)(cid:282)(cid:258)(cid:374)(cid:272)(cid:286)(cid:3)(cid:449)(cid:349)(cid:410)(cid:346)(cid:3)(cid:410)(cid:346)(cid:286)(cid:3)(cid:396)(cid:286)(cid:395)(cid:437)(cid:349)(cid:396)(cid:286)(cid:373)(cid:286)(cid:374)(cid:410)(cid:400)(cid:3)(cid:286)(cid:400)(cid:410)(cid:258)(cid:271)(cid:367)(cid:349)(cid:400)(cid:346)(cid:286)(cid:282)(cid:3)(cid:349)(cid:374)(cid:3)(cid:410)(cid:346)(cid:286)(cid:3)(cid:39)(cid:90)(cid:47)(cid:3)(cid:94)(cid:410)(cid:258)(cid:374)(cid:282)(cid:258)(cid:396)(cid:282)(cid:400)(cid:856)(cid:3)

(cid:3)
(cid:3)
(cid:3)
(cid:3)
(cid:3)
(cid:3)
(cid:39)(cid:286)(cid:396)(cid:258)(cid:396)(cid:282)(cid:381)(cid:3)(cid:39)(cid:437)(cid:400)(cid:410)(cid:258)(cid:448)(cid:381)(cid:3)(cid:100)(cid:381)(cid:396)(cid:396)(cid:286)(cid:400)(cid:3)(cid:38)(cid:286)(cid:396)(cid:374)(cid:260)(cid:374)(cid:282)(cid:286)(cid:460)(cid:3)
(cid:24)(cid:349)(cid:396)(cid:286)(cid:272)(cid:410)(cid:381)(cid:396)(cid:3)(cid:381)(cid:296)(cid:3)(cid:100)(cid:396)(cid:258)(cid:374)(cid:400)(cid:296)(cid:381)(cid:396)(cid:373)(cid:258)(cid:410)(cid:349)(cid:381)(cid:374)(cid:3)(cid:258)(cid:374)(cid:282)(cid:3)(cid:28)(cid:94)(cid:39)(cid:3)(cid:47)(cid:373)(cid:393)(cid:258)(cid:272)(cid:410)(cid:3)(cid:68)(cid:286)(cid:454)(cid:349)(cid:272)(cid:381)(cid:3)
(cid:68)(cid:258)(cid:396)(cid:272)(cid:346)(cid:3)(cid:1005)(cid:1013)(cid:853)(cid:3)(cid:1006)(cid:1004)(cid:1006)(cid:1008)(cid:853)(cid:3)(cid:68)(cid:286)(cid:454)(cid:349)(cid:272)(cid:381)(cid:3)(cid:18)(cid:349)(cid:410)(cid:455)(cid:856)(cid:3)
(cid:3)
(cid:3)

(cid:3)

(cid:3)
(cid:3)

(cid:3)

(cid:87)(cid:286)(cid:396)(cid:296)(cid:381)(cid:396)(cid:373)(cid:258)(cid:374)(cid:272)(cid:286)(cid:3)(cid:349)(cid:374)(cid:282)(cid:349)(cid:272)(cid:258)(cid:410)(cid:381)(cid:396)(cid:400)(cid:3)

(cid:39)(cid:90)(cid:47)(cid:3)(cid:876)(cid:3)
(cid:47)(cid:24)(cid:1005)(cid:3)

(cid:69)(cid:258)(cid:373)(cid:286)(cid:3)(cid:381)(cid:296)(cid:3)(cid:410)(cid:346)(cid:286)(cid:3)
(cid:282)(cid:349)(cid:400)(cid:272)(cid:367)(cid:381)(cid:400)(cid:437)(cid:396)(cid:286)(cid:3)(cid:381)(cid:396)(cid:3)
(cid:393)(cid:286)(cid:396)(cid:296)(cid:381)(cid:396)(cid:373)(cid:258)(cid:374)(cid:272)(cid:286)(cid:3)
(cid:349)(cid:374)(cid:282)(cid:349)(cid:272)(cid:258)(cid:410)(cid:381)(cid:396)(cid:3)

(cid:47)(cid:24)(cid:3)

(cid:28)(cid:373)(cid:393)(cid:367)(cid:381)(cid:455)(cid:286)(cid:286)(cid:400)(cid:3)

(cid:94)(cid:272)(cid:381)(cid:393)(cid:286)(cid:3)(cid:381)(cid:296)(cid:3)
(cid:349)(cid:374)(cid:296)(cid:381)(cid:396)(cid:373)(cid:258)(cid:410)(cid:349)(cid:381)(cid:374)(cid:3)(cid:1006)(cid:3)

(cid:4)(cid:367)(cid:367)(cid:3)(cid:60)(cid:75)(cid:38)(cid:3)
(cid:381)(cid:393)(cid:286)(cid:396)(cid:258)(cid:410)(cid:349)(cid:381)(cid:374)(cid:400)(cid:3)

(cid:18)(cid:381)(cid:373)(cid:393)(cid:367)(cid:349)(cid:258)(cid:374)(cid:272)(cid:286)(cid:3)(cid:367)(cid:286)(cid:448)(cid:286)(cid:367)(cid:3)
(cid:381)(cid:296)(cid:3)(cid:39)(cid:90)(cid:47)(cid:3)(cid:272)(cid:381)(cid:374)(cid:410)(cid:286)(cid:374)(cid:410)(cid:3)
(cid:894)(cid:272)(cid:367)(cid:258)(cid:437)(cid:400)(cid:286)(cid:400)(cid:895)(cid:3)

(cid:69)(cid:4)(cid:3)

(cid:47)(cid:24)(cid:3)

(cid:28)(cid:373)(cid:393)(cid:367)(cid:381)(cid:455)(cid:286)(cid:286)(cid:400)(cid:3)(cid:393)(cid:286)(cid:396)(cid:3)
(cid:272)(cid:381)(cid:437)(cid:374)(cid:410)(cid:396)(cid:455)(cid:3)

(cid:4)(cid:367)(cid:367)(cid:3)(cid:60)(cid:75)(cid:38)(cid:3)
(cid:381)(cid:393)(cid:286)(cid:396)(cid:258)(cid:410)(cid:349)(cid:381)(cid:374)(cid:400)(cid:3)

(cid:69)(cid:4)(cid:3)

(cid:47)(cid:24)(cid:3)

(cid:47)(cid:24)(cid:3)

(cid:87)(cid:286)(cid:396)(cid:272)(cid:286)(cid:374)(cid:410)(cid:258)(cid:336)(cid:286)(cid:3)(cid:381)(cid:296)(cid:3)
(cid:286)(cid:373)(cid:393)(cid:367)(cid:381)(cid:455)(cid:286)(cid:286)(cid:400)(cid:3)(cid:393)(cid:286)(cid:396)(cid:3)
(cid:336)(cid:286)(cid:374)(cid:282)(cid:286)(cid:396)(cid:3)

(cid:4)(cid:367)(cid:367)(cid:3)(cid:60)(cid:75)(cid:38)(cid:3)
(cid:381)(cid:393)(cid:286)(cid:396)(cid:258)(cid:410)(cid:349)(cid:381)(cid:374)(cid:400)(cid:3)

(cid:87)(cid:286)(cid:396)(cid:272)(cid:286)(cid:374)(cid:410)(cid:258)(cid:336)(cid:286)(cid:3)(cid:381)(cid:296)(cid:3)
(cid:286)(cid:373)(cid:393)(cid:367)(cid:381)(cid:455)(cid:286)(cid:286)(cid:400)(cid:3)(cid:393)(cid:286)(cid:396)(cid:3)(cid:258)(cid:336)(cid:286)(cid:3)
(cid:336)(cid:396)(cid:381)(cid:437)(cid:393)(cid:3)

(cid:4)(cid:367)(cid:367)(cid:3)(cid:60)(cid:75)(cid:38)(cid:3)
(cid:381)(cid:393)(cid:286)(cid:396)(cid:258)(cid:410)(cid:349)(cid:381)(cid:374)(cid:400)(cid:3)

(cid:69)(cid:4)(cid:3)

(cid:69)(cid:4)(cid:3)

(cid:47)(cid:24)(cid:3)

(cid:87)(cid:286)(cid:396)(cid:272)(cid:286)(cid:374)(cid:410)(cid:258)(cid:336)(cid:286)(cid:3)(cid:381)(cid:296)(cid:3)
(cid:286)(cid:373)(cid:393)(cid:367)(cid:381)(cid:455)(cid:286)(cid:286)(cid:400)(cid:3)(cid:393)(cid:286)(cid:396)(cid:3)(cid:367)(cid:286)(cid:448)(cid:286)(cid:367)(cid:3)

(cid:4)(cid:367)(cid:367)(cid:3)(cid:60)(cid:75)(cid:38)(cid:3)
(cid:381)(cid:393)(cid:286)(cid:396)(cid:258)(cid:410)(cid:349)(cid:381)(cid:374)(cid:400)(cid:3)

(cid:69)(cid:4)(cid:3)

(cid:47)(cid:24)(cid:3)

(cid:47)(cid:24)(cid:3)

(cid:47)(cid:24)(cid:3)

(cid:38)(cid:286)(cid:373)(cid:258)(cid:367)(cid:286)(cid:3)(cid:367)(cid:286)(cid:258)(cid:282)(cid:286)(cid:396)(cid:400)(cid:346)(cid:349)(cid:393)(cid:3)
(cid:393)(cid:381)(cid:400)(cid:349)(cid:410)(cid:349)(cid:381)(cid:374)(cid:400)(cid:3)
(cid:38)(cid:286)(cid:373)(cid:258)(cid:367)(cid:286)(cid:3)(cid:349)(cid:374)(cid:3)(cid:94)(cid:100)(cid:28)(cid:68)(cid:3)
(cid:393)(cid:381)(cid:400)(cid:349)(cid:410)(cid:349)(cid:381)(cid:374)(cid:400)(cid:3)(cid:381)(cid:437)(cid:410)(cid:3)(cid:381)(cid:296)(cid:3)(cid:410)(cid:381)(cid:410)(cid:258)(cid:367)(cid:3)
(cid:94)(cid:100)(cid:28)(cid:68)(cid:3)(cid:393)(cid:381)(cid:400)(cid:349)(cid:410)(cid:349)(cid:381)(cid:374)(cid:400)(cid:3)
(cid:90)(cid:286)(cid:400)(cid:349)(cid:374)(cid:3)(cid:373)(cid:258)(cid:410)(cid:286)(cid:396)(cid:349)(cid:258)(cid:367)(cid:400)(cid:3)(cid:437)(cid:400)(cid:286)(cid:282)(cid:3)
(cid:271)(cid:455)(cid:3)(cid:449)(cid:286)(cid:349)(cid:336)(cid:346)(cid:410)(cid:3)(cid:894)(cid:100)(cid:381)(cid:374)(cid:400)(cid:3)(cid:381)(cid:296)(cid:3)
(cid:396)(cid:286)(cid:272)(cid:455)(cid:272)(cid:367)(cid:286)(cid:282)(cid:3)(cid:87)(cid:28)(cid:100)(cid:3)

(cid:4)(cid:367)(cid:367)(cid:3)(cid:60)(cid:75)(cid:38)(cid:3)
(cid:381)(cid:393)(cid:286)(cid:396)(cid:258)(cid:410)(cid:349)(cid:381)(cid:374)(cid:400)(cid:3)

(cid:4)(cid:367)(cid:367)(cid:3)(cid:60)(cid:75)(cid:38)(cid:3)
(cid:381)(cid:393)(cid:286)(cid:396)(cid:258)(cid:410)(cid:349)(cid:381)(cid:374)(cid:400)(cid:3)

(cid:4)(cid:367)(cid:367)(cid:3)(cid:60)(cid:75)(cid:38)(cid:3)
(cid:381)(cid:393)(cid:286)(cid:396)(cid:258)(cid:410)(cid:349)(cid:381)(cid:374)(cid:400)(cid:3)

(cid:3)

(cid:69)(cid:4)(cid:3)

(cid:69)(cid:4)(cid:3)

(cid:69)(cid:4)(cid:3)

1 Own performance indicator based on GRI. 
2 The information reported does not include the operation in Venezuela. 

(cid:4)(cid:374)(cid:374)(cid:286)(cid:454)(cid:3)(cid:4)(cid:856)(cid:3)

(cid:90)(cid:286)(cid:393)(cid:381)(cid:396)(cid:410)(cid:286)(cid:282)(cid:3)
(cid:349)(cid:374)(cid:296)(cid:381)(cid:396)(cid:373)(cid:258)(cid:410)(cid:349)(cid:381)(cid:374)(cid:3)

(cid:104)(cid:374)(cid:349)(cid:410)(cid:3)

(cid:1012)(cid:1010)(cid:853)(cid:1012)(cid:1005)(cid:1005)(cid:3)

(cid:1008)(cid:1013)(cid:853)(cid:1006)(cid:1006)(cid:1008)(cid:3)

(cid:1006)(cid:1008)(cid:853)(cid:1004)(cid:1013)(cid:1004)(cid:3)

(cid:1005)(cid:853)(cid:1007)(cid:1009)(cid:1012)(cid:3)

(cid:1007)(cid:853)(cid:1006)(cid:1008)(cid:1006)(cid:3)

(cid:1012)(cid:1005)(cid:1013)(cid:3)

(cid:1005)(cid:853)(cid:1007)(cid:1006)(cid:1011)(cid:3)

(cid:1010)(cid:1012)(cid:1010)(cid:3)

(cid:1007)(cid:853)(cid:1008)(cid:1012)(cid:1006)(cid:3)

(cid:1006)(cid:853)(cid:1009)(cid:1012)(cid:1007)(cid:3)

(cid:1012)(cid:1008)(cid:3)

(cid:1005)(cid:1010)(cid:3)

(cid:1007)(cid:1008)(cid:3)

(cid:1007)(cid:1011)(cid:3)

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(cid:1007)(cid:1007)(cid:1005)(cid:856)(cid:1012)(cid:1010)(cid:3)

(cid:1006)(cid:1006)(cid:1005)(cid:856)(cid:1013)(cid:1011)(cid:3)

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(cid:115)(cid:349)(cid:396)(cid:336)(cid:349)(cid:374)(cid:3)(cid:396)(cid:286)(cid:400)(cid:349)(cid:374)(cid:3)(cid:349)(cid:374)(cid:3)(cid:364)(cid:349)(cid:367)(cid:381)(cid:410)(cid:381)(cid:374)(cid:400)(cid:3)

OVERVIEW

STRATEGIC PRIORITIES

SUSTAINABILITY

ETHICS AND GOVERNANCE

APPENDICES

COC A-COLA FEMSA |  2 023 IN T E GR AT E D RE P OR T |  145

INDEPENDENT 
LIMITED 
ASSURANCE 
REPORT

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(cid:3)

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3 The information includes the operations in Venezuela. 

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OVERVIEW

STRATEGIC PRIORITIES

SUSTAINABILITY

ETHICS AND GOVERNANCE

APPENDICES

COC A-COLA FEMSA |  2 023 IN T E GR AT E D RE P OR T |  146

INDEPENDENT 
REASONABLE 
ASSURANCE 
REPORT

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(cid:3)

OVERVIEW

STRATEGIC PRIORITIES

SUSTAINABILITY

ETHICS AND GOVERNANCE

APPENDICES

COC A-COLA FEMSA |  2 023 IN T E GR AT E D RE P OR T |  147

INDEPENDENT 
REASONABLE 
ASSURANCE 
REPORT 
SOCIAL BOND

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KOF  has  been  responsible  for  the  preparation,  content  and  presentation  of  the  “Integrated  Report”(cid:3) (cid:272)(cid:381)(cid:374)(cid:400)(cid:349)(cid:282)(cid:286)(cid:396)(cid:349)(cid:374)(cid:336)(cid:3) (cid:272)(cid:381)(cid:373)(cid:393)(cid:367)(cid:349)(cid:258)(cid:374)(cid:272)(cid:286)(cid:3) (cid:449)(cid:349)(cid:410)(cid:346)(cid:3) (cid:410)(cid:346)(cid:286)(cid:3)
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information contained in the “In(cid:410)(cid:286)(cid:336)(cid:396)(cid:258)(cid:410)(cid:286)(cid:282)(cid:3)(cid:90)(cid:286)(cid:393)(cid:381)(cid:396)(cid:410)” (cid:410)(cid:381)(cid:3)(cid:271)(cid:286)(cid:3)(cid:296)(cid:396)(cid:286)(cid:286)(cid:3)(cid:381)(cid:296)(cid:3)(cid:373)(cid:258)(cid:410)(cid:286)(cid:396)(cid:349)(cid:258)(cid:367)(cid:3)(cid:373)(cid:349)(cid:400)(cid:400)(cid:410)(cid:258)(cid:410)(cid:286)(cid:373)(cid:286)(cid:374)(cid:410)(cid:3)(cid:282)(cid:437)(cid:286)(cid:3)(cid:410)(cid:381)(cid:3)(cid:296)(cid:396)(cid:258)(cid:437)(cid:282)(cid:3)(cid:381)(cid:396)(cid:3)(cid:286)(cid:396)(cid:396)(cid:381)(cid:396)(cid:856)(cid:3)(cid:3)

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OVERVIEW

STRATEGIC PRIORITIES

SUSTAINABILITY

ETHICS AND GOVERNANCE

APPENDICES

COC A-COLA FEMSA |  2 023 IN T E GR AT E D RE P OR T |  14 8

INDEPENDENT 
REASONABLE 
ASSURANCE 
REPORT 
GREEN BOND

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(cid:104)(cid:374)(cid:349)(cid:410)(cid:3)

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(cid:104)(cid:94)(cid:24)(cid:3)

OVERVIEW

STRATEGIC PRIORITIES

SUSTAINABILITY

ETHICS AND GOVERNANCE

APPENDICES

COC A-COLA FEMSA |  2 023 IN T E GR AT E D RE P OR T |  149

SHAREHOLDER 
& ANALYST 
INFORMATION

INVESTOR RELATIONS
Jorge Collazo
Lorena Martín
Marene Aranzabal
Emilio Villacís
kofmxinves@kof.com.mx 

SUSTAINABILITY
Jordi Cueto-Felgueroso
Carolina Vásquez
sostenibilidad@kof.com.mx

CORPORATE COMMUNICATION
Luis Carrillo
Daniel Insulza
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 

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: (52 55) 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) 
and Bolsa Institucional de Valores 
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

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

KOF NEW YORK STOCK EXCHANGE Quarterly Stock Information
U.S. Dollars per ADS
Quarter ended
Dec-29
Sep-29
Jun-30
Mar-31

$	High
95.4
79.81
83.85
81.86

$	Low
94.4
77.77
82.15
80.17

2023
$	Close
94.64
78.44
83.31
80.47

KOFUBL MEXICAN STOCK EXCHANGE Quarterly Stock Information
Mexican Pesos
Quarter ended
Dec-29
Sep-29
Jun-30
Mar-31

$	Low
159.7
135.64
140.58
144.18

$	High
161.61
138.21
143.33
147.34

2023
$	Close
160.97
136.78
143.08
144.73

U.S. Dollars per ADS
Quarter ended
Dec-29
Sep-29
Jun-30
Mar-31

$	High
68.91
59.15
56.23
55.15

$	Low
67.49
57.65
54.64
53.40

2022
$	Close
67.88
58.39
55.28
54.95

Mexican Pesos
Quarter ended
Dec-29
Sep-29
Jun-30
Mar-31

$	High
133.22
118.81
113.16
109.80

$	Low
131.05
116.02
110.56
106.28

2022
$	Close
131.84
117.67
111.34
109.53

ABOUT OUR INTEGRATED REPORT

From our headquarters in Mexico City, we present the 2023 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.

The	information	contained	in	this	report	corresponds	to	the	period	from	January	1	to	
December 31, 2023. 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	MILA	Pacific	Alliance	Index,	
FTSE4Good	Emerging	Index,	and	the	S&P/BMV	Total	Mexico	ESG	Index,	among	others.

CHIEF FINANCIAL OFFICER 
GERARDO CRUZ CELAYA

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 Commission, or 
the “SEC,” and the Mexican Stock Exchange (Bolsa Mexicana de Valores, or the “BMV”) 
pursuant to the rules and regulations 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 leading brands to a population of more than 272 million. With over 86 
thousand employees, the company markets and sells approximately 4.0 billion unit cases 
through more than 2.1 million points of sale a year. Operating 56 manufacturing plants 
and 252 distribution centers, Coca-Cola FEMSA is committed to generating economic, so-
cial, and environmental value for all of its stakeholders across the value chain. The com-
pany is a member of 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 

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