Embotelladora Andina S.A. Annual Report 2023

Plain-text annual report

INTEGRATED ANNUAL REPORT 2 TABLE OF CONTENTS Message from the Chairman of the Board of Directors Main figures 2023 03 06 REACH TOGETHER EVERY CORNER CORPORATE INTERGITY MODEL PEOPLE: DEVELOPING AND CARING FOR OUR TALENTS MARKET PRESENCE, CLIENTS AND CONSUMPTION: REFRESHING MOMENTS We are Andina: our purpose, reach and operations Our history Sustainable value chain Materiality process Sustainable Value Creation Strategy Budgeted investment plan Stakeholders Economic value delivered to our stakeholders 10 12 13 14 16 19 21 24 Corporate Governance Model Board of Directors and principal officers Prevention of crime and corrupt practices Main policies and guidelines Governance and risk management model 26 29 Living the Purpose at Coca-Cola Andina Talent attraction and development 43 Training 46 48 Diversity and inclusion Fair compensation Climate and engagement management Labor relations Occupational health and safety 60 62 64 66 68 69 71 72 Our market presence Portfolio and brand breadth Clients, consumers and channels Digitization and innovation 77 79 83 88 Efficient, flexible and agile production and processes 92 RETHINKING CONSUMPTION AND ITS IMPACT ON THE ENVIRONMENT LOCAL ECOSYSTEM: DRIVING ECONOMIC AND SOCIAL GROWTH FINANCIAL AND ECONOMIC OVERVIEW FINANCIAL STATEMENTS ESG INDICATORS AND STANDARDS Circular perspective Water awareness Climate action 95 103 110 Community engagement and value creation Responsible supply chain 124 118 Regulatory framework Ownership and control Corporate structure Subsidiaries, equity investees and associates Properties and facilities Bottling agreements Distribution agreements 129 130 138 139 149 154 155 Material Events Summarized Financial Statements - Subsidiaries Consolidated Financial Statements 168 157 160 Impact and materiality matrix ESG impact tables and indicators Rules and standards table of contents Glossary and acknowledgments Assurance statement Statement of Responsibility 170 172 211 227 228 236 INTEGRATED ANNUAL REPORT 2023 MESSAGE FROM THE CHAIRMAN OF THE BOARD OF DIRECTORS GRI 2-22 3 Juan Claro G. Chairman of the board of directors “SUSTAINABILITY CONTINUES TO GUIDE OUR ACTIONS THROUGH OUR SUSTAINABLE VALUE CREATION STRATEGY, WHERE WE INTEGRATE THE BUSINESS PILLARS WITH ENVIRONMENTAL, SOCIAL AND GOVERNANCE (ESG) ASPECTS WITH A LONG-TERM VIEW.” Dear shareholders and collaborators, We faced significant political, economic, and social challenges in the countries where we operate in 2023, but we overcame them because of the commitment and dedication of the Coca-Cola Andina team and the solid execution of our sustainable value creation strategy. In some of the markets we serve, we witnessed persistent economic instability during this time, as evidenced by the high rates of inflation and economic contraction in Argentina, the high interest rates in Chile and Brazil, and the sharp rise in the price of sugar, one of our primary raw materials. In the political arena, Argentina recently elected a new president who plans to carry out a comprehensive economic recovery plan with his team. After a year of political and economic difficulties, the new government in Brazil concluded its first year in office. In Paraguay, the ruling party was re-elected to a new term of office following the presidential election. After years of uncertainty, a second constitutional referendum was finally held in Chile, bringing the process to an end and creating a framework for governance based on the current Constitution. In this scenario, Coca-Cola Andina has been attentive to the needs of our customers and consumers, adapting efficiently and quickly to fulfill our purpose of “reaching every corner together to refresh moments and open opportunities”. As a result, at the end of 2023, our consolidated adjusted EBITDA reached Ch$ 470,108 million, up 1.2% from 2022, and sales volume reached 882.6 million unit cases, up 1.0% from 2022. It should be mentioned that the conversion of the local currency results of each operation to Chilean pesos had a negative impact on this result. The company’s net income (profit attributable to owners of the controlling interest) reached CLP 171,441 million, 36.6% higher than the previous year. As a result, the four operations showed very good results in local currency, with Argentina’s adjusted EBITDA increasing by 3.0% (in real terms), Brazil by 23.9%, Chile by 5.1%, and Paraguay by 16.4%, while the Company’s net income (attributable to owners of the controller) reached Ch$171,441 million, 36.6% higher than the previous year. In order to refinance a bond that the company had in the United States, in September we placed a 5-year bond in the Swiss market for 170 million Swiss francs (approximately US$190 million) at a rate of 2.7175%, which is a sign of the market’s support for the company’s management. Sustainability continues to guide our actions through our sustainable value creation strategy, where we integrate the business pillars with environmental, social and governance (ESG) aspects with a long-term view. In this way, we continued with our investment plan, which reached Ch$222,620 million and whose main projects include the construction of the first plastic bottle recycling plant in Chile, a new returnable bottling plant in Mendoza, and a beer INTEGRATED ANNUAL REPORT 20234 brewing plant in Brazil, which will start operations in 2025. In Paraguay, we inaugurated Circular Pet, a 33.33%-owned plant that allows us to recycle PET containers and transform them into recycled food-grade resin to produce new bottles. this sense, returnability, collection, recycling and In reduction are key aspects in Coca-Cola Andina’s ongoing environmental progress. In 2023, we reached returnability percentages of soft drinks of 41.4% in Argentina, 22.2% in Brazil, 41.1% in Chile and 40.0% in Paraguay, becoming one of the leading bottlers in the system worldwide. with “Desafío 100+ Labs” together with ABInbev, among others. We are very proud to have been recognized once again in the prestigious Dow Jones Sustainability Index MILA Pacific Alliance and Dow Jones Sustainability Index Chile, as the best-ranked Chilean company in our industry and fourth globally. This result reflects our ongoing commitment to and work on sustainability, and it encourages us to continue innovating to improve the well-being of the communities where we operate. In the social realm, and in order to create shared value with our host communities, we have implemented water management projects such as the construction of artificial glaciers with Nilus in Chile and the preservation of forests and aquifers in Paraguay; returnability and recycling through partnerships with municipalities in Argentina, education programs in Brazil, and recycling points in Chile and Paraguay. In addition, we have initiatives that promote employment and the local economy by strengthening traditional channel stores, such as “Mi Almacén Mi Comunidad” in Chile and “Estemos Abiertos 2.0” in Paraguay, and an entrepreneurship In terms of the digital transformation process we are implementing, the platform for B2B customers, which operates under a single technological architecture in Argentina, Brazil, Chile, and Paraguay, accounted for 18% of the Traditional Channel’s net income, while 38% of the company’s net income - across all channels - was realized through digital media in December 2023. Similarly, the B2C platforms, through which we offer the entire Coca-Cola Andina portfolio which allows products to be received at consumers’ homes, have seen consistent growth in all of our operations, with high satisfaction indicators. In addition, we increased efficiency and productivity by implementing nearly 150 bots, which enabled us to automate various operations in the BackOffice, Supply Chain, and Commercial areas. All of these advancements and achievements have been made possible by the work, commitment, talent, and experience of a great team, as well as our partner, The Coca-Cola Company, with whom we collaborate every day to build a total beverage company that is resilient, agile, and efficient, but above all, committed to caring for the environment and the economic and social development of the countries where it operates. Juan Claro G. Chairman of the Board of Directors INTEGRATED ANNUAL REPORT 20235 COMPANY IDENTIFICATION: GRI 2-1 EMBOTELLADORA ANDINA S.A. Open Stock Corporation RUT: 91.144.000-8 Legal address: Av. Miraflores 9153, Renca, Santiago. www.koandina.com CONTACT FOR ISSUES RELATED TO INTEGRATED REPORT: GRI 2-3 andina.ir@koandina.com Av. Miraflores 9153, Renca, Santiago. Tel: (56-2) 2338 0520 COUNTRIES WHERE IT OPERATES GRI 2-1 ABOUT THIS INTEGRATED ANNUAL REPORT SCOPE AND STANDARDS GRI 2-2, 2-14 |CMF 2.1 This Integrated Annual Report was prepared in accordance with the provisions of General Rule No. 30 of the Financial Market Commission (CMF), in compliance with the Global Reporting Initiative (GRI) 2021 Standards and incorporating the specific standards of the Sustainability Accounting Standards Board (SASB) of the food and beverage and non-alcoholic beverage (FB-NB) sector, in accordance with the industry classification of the Sustainable Industry Classification System (SICS) and the Task Force on Climate-related Financial Disclosure (TCFD). The financial information considered in this report includes Embotelladora Andina S.A. and its subsidiaries, and the sustainability information includes Embotelladora Andina S.A. and its main subsidiaries (Coca-Cola Andina Argentina, Coca-Cola Andina Brazil, Coca-Cola Andina Chile and Paresa) as disclosed in Note 2.2 to the Financial Statements. There are no changes in the approach of the GRI standard used in the survey of the different material topics for the entities included in this report. Argentina Brazil Ruta Nacional 19, Km 3,7, Córdoba. Rua André Rocha 2299, Taquara, Jacarepaguá, Rio de Janeiro. A team composed of people from multiple areas of the Company was formed to prepare this Integrated Annual Report. Additionally, it was reviewed and approved by the Board of Directors of the Company. REPORTING CYCLE GRI 2-3 This Integrated Annual Report and its corresponding financial reports, which are issued on an annual basis, correspond to the fiscal year from January 1 to December 31, 2023. As required by regulation, this document was made accessible to all stakeholders and the general public a minimum of 15 calendar days prior to the General Shareholders’ Meeting, and was published on the Company’s website on March 28, 2024. In adherence to the company’s pledge to minimize paper usage, the Integrated Annual Report is exclusively provided in digital format and can be accessed through the Company’s website. Chile Av. Miraflores 9153, Renca, Santiago. Paraguay Acceso Sur, Ruta Ñemby Km 3,5 - Barcequillo -San Lorenzo, Asunción. INDEPENDENT AUDITORS External suppliers with full independence GRI 2-5 Financial Statements audited by: PricewaterhouseCoopers Consultores, Auditores SpA. RUT 81.513.400-1 GRI - SASB indicators, Materiality and Carbon Footprint verified by: EY Servicios Profesionales de Auditoría y Asesoría Ltda. RUT 77.802.430-6 INTEGRATED ANNUAL REPORT 20236 I N T E G R A T E D A N N U A L R E P O R T 2 0 2 3 MAIN FIGURES 2023 272,504 Total clients 57.4 million Potential consumers Brazil Paraguay 2,861,800 Km2 franchise Chile Argentina Ch$2,618,437 million Total sales 4 Countries 10 Bottling plants Main subsidiaries 5 Plants subsidiaries 882.6 million unit cases sold Ch$470,108 million Consolidated adjusted EBITDA Ch$171,441 million Net income attributable to the owners of the controller 18.0% Consolidated adjusted EBITDA margin Ch$1,862,707 million Market capitalization at December 31, 2023 95 Distribution centers 8,630 Suppliers economic234567891 7 I N T E G R A T E D A N N U A L R E P O R T 2 0 2 3 MAIN FIGURES 2023 16,628 Total collaborators 16.9% Women US$2,320,553 Invested in community 1,034,534 Beneficiaries of the community * BBSP: Behavior based safety program / **ENPS: Employee Net Promoted Score. Brazil Paraguay (Chile + Holding) Argentina 8,055 Collaborators 1,061 Collaborators 4,144 Collaborators 3,368 Collaborators 17.5% Women 15.4% Women 20.8% Women 11.2% Women 402,455 Training hours US$1.1 million Invested in education 22,655 Collaborators covered by BBSP* (own + third parties) 3.98 Average level of employee engagement (Score based on a scale of 1 to 5) 42.8% Positions filled through internal recruitment 2,798 New hires 2023 2,661,929 Liters donated -1.5% kilocalories per liter sold vs 2022 social234567891 MAIN FIGURES 2023 33.8% of sales volume in returnable containers over SSD total 27.5% of sales volume in returnable containers over NARTD total 18.4% Percentage of recycled resin use 29.5% Percentage of post- consumer recovery 8 1.72 Water use ratio 1.24 million m3 Water reused 38.6% Renewable energy used 242.3 gCO2e per liter produced Carbon footprint emissions ratio environmentalINTEGRATED ANNUAL REPORT 20232345678919 1 Reach together every corner INTEGRATED ANNUAL REPORT 2023Learn how we live our purpose in chapter 3 10 OUR PURPOSE CMF 2.1 REACH TOGETHER EVERY CORNER, TO REFRESH MOMENTS AND OPEN OPPORTUNITIES WE ARE ANDINA: OUR PURPOSE, REACH AND OPERATIONS GRI 2-1, 2-6, 6.1.I, 6.2.I OUR MISSION CMF 2.1 Add value by growing in a sustainable way, refreshing our consumers and sharing moments of optimism with our clients. Integrity Attitude VALUES THAT DEFINE US CMF 2.1 OUR VISION CMF 2.1 Lead the beverage market by being recognized for our management of excellence, people and welcoming culture. Customer centric Results- oriented Austerity Team work INTEGRATED ANNUAL REPORT 202311 GEOPOLITICAL CONTEXT OF COUNTRIES AND MARKETS Change, and the speed at which it occurs, is challenging companies around the world to be flexible in order to thrive in an increasingly uncertain future. Coca-Cola Andina is no exception. With operations in Argentina, Brazil, Chile and Paraguay, it is essential to be able to read the issues that arise and then adopt strategies that allow it to adapt to the economic, political, social and environmental context of each country. This is the only way to respond appropriately to the different situations and demands of the markets in which it operates. Embotelladora Andina S.A. (hereinafter “Coca-Cola Andina”, “Andina” or the “Company”) has become one of the largest franchisees of The Coca-Cola Company (“TCCC”) in Latin America, whose value proposition is to become a Total Beverage Company, using its resources efficiently and sustainably to increase the return for its shareholders and all its stakeholders. Its main activity is to produce, bottle, commercialize and distribute products under the brands registered by The Coca-Cola Company, as well as to commercialize and distribute some brands of other companies such as Monster Energy Drinks, AB InBev Brewery, Diageo, Cooperativa Capel, and Viña Santa Rita S.A., among others. The Company -controlled equally by the Chadwick Claro, Garcés Silva, Said Handal and Said Somavía families- maintains operations and has a license to produce, commercialize and distribute TCCC products in certain territories in Argentina (through Embotelladora del Atlántico S.A., hereinafter “EDASA” or “EDASA”), hereinafter “EDASA” or “Coca-Cola Andina Argentina”), Brazil (through Rio de Janeiro Refrescos Ltda., hereinafter “Coca-Cola Andina Brazil”), Chile (through Embotelladora Andina S.A., hereinafter “Coca-Cola Andina Chile”) and throughout Paraguay (through Paraguay Refrescos S.A., hereinafter “Paresa”). INTEGRATED ANNUAL REPORT 2023OUR HISTORY CMF 2.2 2016 Creation of Coca-Cola del Valle New Ventures S.A. Joint Venture along with Coca-Cola de Chile S.A. and Coca-Cola Embonor S.A., for the production and distribution of non-carbonated beverages. Coca-Cola Andina enters the Dow Jones Sustainability Chile Index. 1946 Embotelladora Andina is born with the license to produce and distribute products of The Coca-Cola Company in Chile. 1955 Andina begins trading on the Santiago Stock Exchange. 1985 The Garcés Silva, Said Handal, Said Somavía and Hurtado Berger families acquire control. 1994 Andina begins trading on the New York Stock Exchange. Acquisition of the bottler Rio de Janeiro Refrescos in Brazil. 2015 2013 2012 2011 Publication of Coca-Cola Andina’s Corporate Sustainability Policy. Andina acquires Companhia de Bebidas Ipiranga, a Coca-Cola bottler in Brazil. Merger with Coca-Cola Polar incorporating territories in Argentina, Chile and Paraguay. The plant located in the commune of Renca in Chile begins operations. Andina acquires 40% ownership in Sorocaba Refrescos in Brazil. The Chadwick Claro family joins the Controlling Group of the Company formed also by the Hurtado Berger, Said Handal, Said Somavía, and Garcés Silva families. 2007-2008 Andina incorporates Benedictino to its water portfolio. Joint venture with the Coca-Cola System for the water and juice business in Brazil. Sustainability pillars are incorporated into the Business Strategy. Publication of First Sustainability Report. 2017 Publication of Corporate Human Rights Policy and the Corporate Policy on Non-Discrimination and Harassment, Respect for People, Diversity and Inclusion. 2018 Acquisition of Guallarauco along with the Coca-Cola System in Chile. New agreement with Diageo for the distribution of alcoholic beverages. The new Duque de Caxias Plant begins operating in Brazil. Coca-Cola Andina voluntarily adheres to UN’s Global Compact. 2019 New agreement to distribute Pisco Capel in Chile. 2020 New agreement for the sale, commercialization and distribution of the main brands of AB InBev Chile in certain regions in Chile. The Hurtado Berger family is no longer part of the Controlling Group. 2021 New agreement to distribute Viña Santa Rita products in Chile and Estrella Galicia beers in Brazil. Publication of the Corporate Policy on Diversity of the Board of Directors. 2022 The purpose of Coca-Cola Andina is unveiled. Acquisition, together with Femsa, of the Therezópolis beer brand in Brazil. Publication of the Corporate Policy on Environmental Management. 12 1995-1996 Acquisition in Argentina of the Coca-Cola bottlers in Rosario, Mendoza and Córdoba, and packaging and filling in Buenos Aires. The Coca-Cola Company acquires 11% ownership of Andina 2000 Acquisition in Brazil of the Coca-Cola bottler Niteroi, Vitoria and Governador Valadares (NVG). 2023 Coca-Cola Andina issues a Bond in Switzerland Inauguration of Circular PET plant in Paraguay INTEGRATED ANNUAL REPORT 2023SUSTAINABLE VALUE CHAIN GRI 2-6 | CMF 6.2.II The Company’s lengthy and consistent trajectory demonstrates how we have progressed to the point where we are present in the territories, refreshing moments and opening opportunities. This has been accomplished through the integration of a sustainable business vision into the Company’s strategy, which has served as a compass for Coca-Cola Andina’s operations to the present day. 13 M E M O R I A A N U A L I N T E G R A D A 2 0 2 3 The Coca-Cola Company It is the main strategic partner with which the Company works to create a more sustainable future for people, neighboring communities and the planet. Suppliers of raw materials and services They are a fundamental part of the value chain and play a key role in the success of the products manufactured and commercialized by the Company, through the supply of raw materials (sugar, carbon dioxide, concentrate, preforms and caps, among others) and utilities (water, energy, maintenance, etc.). Production and Bottling Collaborators Through state-of-the-art technology and high quality and safety standards, the Company manufactures products in returnable and recyclable single-use containers (plastic and glass), as well as cans and tetra containers. The people who make up the teams are essential, as they contribute with their talent, knowledge and experience in each of the processes involved in the value chain. SUSTAINABLE VALUE CHAIN Recyclers Consumers Clients Distribution Recyclers make it possible to return packaging to the production chain and thus contribute to the development of a circular economy. The end consumer is reached indirectly through clients, and directly through digital platforms. This process includes the logistics and distribution of products to customers and distribution centers, using third-party and company- owned trucks. Clients are at the center of everything we do, since they allow the Company to reach each and every consumer, whether through “On premise” formats (pubs, restaurants and discotheques, among others) or “Off premise” (stores, grocery stores, newsstands, kiosks, self-service stores, supermarkets, wholesalers, etc.). MATERIALITY PROCESS GRI 3-1 | CMF 3.7.II This process -which involves a comprehensive review of management and performance on material issues- is fundamental for Coca-Cola Andina, as it allows the company to identify its key environmental, social and governance (ESG) impacts, as well as the priorities and expectations of its various stakeholders.This allows the company to have relevant information for decision-making and to define new investments and objectives, as well as to redirect or focus operational aspects, among other things. In this line, in order to define the material issues, the interests and expectations of the stakeholders (internal and external to the organization), the relevant sustainability issues of the sector and the industry, the relevant issues of its main executives, the economic, environmental and/or social impacts extracted from the previous analyses, as well as the values, policies, strategies, objectives and fundamental purposes of the organization have been considered. Learn more about the process of identifying impacts in chapter 9. 14 4 Standards analyzed International Perspective Through the analysis of global sustainability standards. Executive Committee Perspective Interviews conducted with directors and officers to raise management focuses and impacts on environmental, social and governance issues. 17 Interviews conducted 16 Companies analyzed Industry Perspective Relevant topics published in various sustainability reports and integrated reports were reviewed. IDENTIFYING AND PRIORITIZING IMPACTS GRI 3-1 In order to prioritize the impacts that were surveyed, we utilized the frequency level that was greater than the mean, as determined by the information sources. This survey facilitated the calibration of material issues in accordance with the Company’s impacts, as required by the GRI 2021 Standard. Media and Social Networks Review search engines and digital media to identify relevant news between January 1 of this year to date. 33 News analyzed 1,708 Responses received Stakeholder Perspective A digital survey was conducted to identify the issues and impacts to be addressed by Coca-Cola Andina in environmental, social and governance matters. Impact Matrix and Calibration The identification of impacts allows us to unveil opportunities and risks in environmental, social and governance matters related to the operation and the business. 44 Impacts addressed INTEGRATED ANNUAL REPORT 2023MATERIAL TOPICS GRI 3-2 SUSTAINABLE LEADERSHIP In addition to incorporating an ESG perspective into all processes, adhering to regulations, and adjusting to the realities of the various countries in which it operates, the Company strives to improve its market leadership and sustainable management. It also continuously seeks to increase efficiency and productivity, with a particular emphasis on digital transformation and innovation. Material Topic Business Stakeholders Prioritization Market leadership, growth and cost control Geopolitical context of countries and markets Regulatory compliance and business ethics Sustainable strategy and the ESG perspective on the business Digital transformation and innovation H H L M H M L H M M 15 CIRCULAR PERSPECTIVE CLIMATE ACTION PORTFOLIO, QUALITY AND NUTRITION Committed to waste management, lowering the environmental effect of packaging by collecting, recycling, and reducing it. Undertakes actions to decrease GHG emissions and manage carbon the value chain. Actively works to reduce energy consumption and increase the percentage of renewable sources in all operations. footprint across Working permanently to expand the portfolio and offer consumers a wide variety of great- tasting beverages, including more sugar-free low-sugar options, and making product or reformulations. Material Topic Business Stakeholders Material topic Business Stakeholders Prioritization Prioritization Prioritization Returnability, circular economy (Plastic/PET, Resin) and packaging Waste management and responsible use of resources M M H H Climate change and emissions Promoting energy transition and the use of renewable energies M L H H Material Topic Business Stakeholders Product health and safety Breadth of portfolio and value strategy Nutrition and healthy lifestyles L H M L L L SUPPLY CHAIN MANAGEMENT CLIENT PROXIMITY Promotes development-oriented policies that support productive activities, the creation of jobs, compliance, entrepreneurship, decent creativity and innovation. It also promotes the formalization and growth of micro, small and medium-sized enterprises. Proximity to clients allows us to achieve their constant development and attain the highest levels of service. It measures and manages the variables that have an impact on customer satisfaction, addresses their concerns and requirements, and innovates, especially in the area of digitalization. CONNECTION WITH THE COMMUNITIES Coca-Cola Andina is committed to the social and economic development of the communities where it operates, generating shared value, ethical and transparent relationships, and, above all, positively impacting people’s quality of life. Material Topic Business Stakeholders Material Topic Business Stakeholders Prioritization Prioritization Prioritization Responsible procurement (supply chain management) L M Customer relations and satisfaction M M WATER AWARENESS Seeks to reduce water consumption and protect local sources for future generations. The four strategic axes on which it operates are: reduce, reuse, recycle and replenish. Material Topic Business Stakeholders Prioritization Water management and water scarcity M H DIVERSE, SAFE AND COMMITTED TEAM Coca-Cola Andina seeks to generate the best workplace for its collaborators. It is convinced that by creating respectful, diverse, inclusive and safe environments in which individuals feel valued and happy, it will be possible to attain goals, foster collective economic development and ultimately ensure the success of the organization. Material Topic Business Stakeholders Prioritization Health and safety of collaborators Talent attraction, retention and development Promoting diversity, gender equity and inclusion Well-being, benefits and work environment Labor and union relations M M M H M L M H M L Material Topic Business Stakeholders Economic development, employment and local entrepreneurship Community relations, donations and public-private alliances M M L L New material topics 2023 H High M Medium L Low INTEGRATED ANNUAL REPORT 202316 SUTAINABLE VALUE CREATION STRATEGY GRI 2-25 | CMF 3.1.II, 3.1.IV, 4.2 To meet the purpose and integrate the challenges posed by the various stakeholders presented in the materiality matrix, a strategy has been developed that is structured around five pillars, which include the growth and sustainability of the business. PILLARS, OBJECTIVES AND STRATEGIC FOCUS MARKET LEADERSHIP AND BREADTH OF PORTFOLIO, CHANNELS AND GEOGRAPHIES Coca-Cola Andina strives to become a Total Beverage Company by offering a diverse range of products, combining the expansion of its core business with The Coca-Cola Company with the creation of new categories that are distributed through various channels to reach customers and consumers in a timely and efficient manner. CONTRIBUTION TO THE SUSTAINABLE DEVELOPMENT GOALS (SDGS) CMF 4.2 COCA - COL A ANDINA HAS LONG BEEN COMMIT TED TO MAKING THE PL ANET A MORE SUSTAINABLE PL ACE, WH ICH IS REFLECTED THROUGHOUT ITS SUSTAINABLE VALUE CREATION STRATEGY. THE COMPANY HAS FORMALIZED GOALS, OBJECTIVES, AND INDICATORS WITH EXPECTED VALUES FOR THE MEDIUM AND LONG TERM IN ACCORDANCE WITH THE UNITED NATIONS 2030 AGENDA’S SUSTAINABLE DEVELOPMENT GOALS (SDGS). CORPORATE GOVERNANCE EXCELLENCE The Company has a management team of excellence that operates in accordance with the highest Corporate Governance standards, ensuring that the management system generates value for all stakeholders in an ethical, responsible, and sustainable manner. EFFICIENCY AND PRODUCTIVITY IN THE VALUE CHAIN The Company works to strengthen production, sales, and distribution networks, with a focus on resource sustainability and the implementation of a digital transformation process to increase efficiency. Natural resource management is critical to achieving the proposed goals and caring for the environment, with a particular emphasis on water and energy management, returnability and recycling, and carbon footprint measurement, among other things. AGILITY, FLEXIBILITY AND COMMITMENT The team’s resilience reflects the capacity and flexibility of each of its members, who are continuously cared for using a comprehensive and diverse approach, with the goal of creating the best conditions for them to deploy their talent, enhance their knowledge, and apply their experience. The Company is also committed to the economic and environmental development of its host communities through shared value initiatives and ethical and transparent relationships with all stakeholders. INTEGRATED ANNUAL REPORT 2023Material Topic Strategic Pillars Stakeholders SDG Commitment 2030 17 Progress 2023 GRI 3-3 Sustainable leadership Market leadership, growth and cost control Geopolitical context of countries and markets Regulatory compliance and business ethics Sustainable strategy and the ESG perspective in the business Digital transformation and innovation Circular perspective Returnability, circular economy (Plastic/PET, Resin) and packaging Waste management and responsible use of resources > > > > > > > 8.1 8.1 16.5 17.19 9.4 12.4 12.5 Sustained growth of consolidated Adjusted EBITDA Ch$470,108 million Consolidated adjusted EBITDA. 42.8% of sales volume in the returnable segment over total NARTD 27.5% Target World Without Waste recyclability of our packaging. recovery of bottles sold. of recycled resin to produce our bottles. 100% 100% 50% 100% 29.5% 18.4% Water awareness Water management and water scarcity > 6.4 1.27 liters of water consumed per liter of beverage produced. 1.72 liters Climate action Climate change and emissions Promotion of energy transition and use of renewable energies > > 13.2 7.2 0.255 Mega Joules of energy consumed per liter of beverage produced. 0.317 Mega Joules of energy consumed from renewable sources. 38.6% SRATEGIC PILLARS: Market leadership Breadth of portfolio, channels and geographies Corporate Governance excellence Efficiency and productivity in the value chain Agility, flexibility and commitment STAKEHOLDERS: The Coca-Cola Company Consumers Clients Communities Collaborators Regulators NGOs Investors Suppliers Media INTEGRATED ANNUAL REPORT 2023 Material Topic Strategic Pillars Stakeholders SDG Commitment 2030 18 Progress 2023 Diverse, safe and committed team Portfolio, quality and nutrition Health and safety of collaborators Promoting diversity, gender equity and inclusion Talent attraction, retention and development Well-being, benefits and work environment Labor and union relations Breadth of portfolio and value strategy Nutrition and healthy lifestyles Product health and safety > > > > > > > > Supply chain management Responsible procurement (supply chain management) > Client proximity Customer relations and satisfaction Connection with the communities Economic development, employment and local entrepreneurship Community relations, donations and public-private alliances > > > TBD 8.8 10.2 8.3 8.8 16.7 2.1 2.1 8.7 17.10 8.A 17.16 26.6% of women’s participation within the Company 16.9% 40.75 kilocalories sold every 200 ml 48.83 Contribute to the consolidation of sustainable supply chains. 255 critical suppliers evaluated in ESG Maintain proximity, boost digitization and increase their satisfaction. Contribute to the progress of the local economies where we operate. US$2,320,553 Investment in the community 1,034,534 Beneficiaries in the community SRATEGIC PILLARS: Market leadership Breadth of portfolio, channels and geographies Corporate Governance excellence Efficiency and productivity in the value chain Agility, flexibility and commitment STAKEHOLDERS: The Coca-Cola Company Consumers Clients Communities Collaborators Regulators NGOs Investors Suppliers Media INTEGRATED ANNUAL REPORT 2023 19 M E M O R I A A N U A L I N T E G R A D A 2 0 2 3 INVESTMENT PLAN CMF 4.3 2023 INVESTMENT PLAN Ch$222,620 million Consolidated 2023 Embotelladora del Atlántico S.A. Ch$42,458 million Andina Empaques Argentina S.A. Ch$2,271 million 2024 INVESTMENT PLAN Rio de Janeiro Refrescos Ltda. Embotelladora Andina S.A. Envases Central S.A. Ch$54,082 million Ch$79,503 million Ch$3,075 million Vital Jugos S.A. Re-ciclar S.A. Paraguay Refrescos S.A. Ch$16,495 million Ch$2,975 million Vital Aguas S.A. Ch$1,351 million Ch$20,410 million WITH FUTURE CHALLENGES IN MIND, THE COMPANY HAS BUDGETED CH$213,420 MILLION, WHICH WILL PRIMARILY BE AIMED AT: 17.5% of total investment 2023 Ch$37,343 million Returnable bottles and containers optimizing the use of multipurpose bottles 49.8% of total investment 2023 Ch$106,276 million Maintenance, production capacity expansion and regulatory compliance 19.4% of total investment 2023 Ch$41,416 million Cold equipment with energy efficiency savings, generating better customer service Ch$28,384 million Other investments 13.3% of total investment 2023 Investment breakdown for maintaining and expanding productive capacity 20 Country Amount to be invested in 2024 (Ch$ million) Machinery and infrastructure at the Duque de Caxias plant in Brazil and electrical substation for beer production Brazil 48,611 Machinery and infrastructure in the Cuyo region in Argentina, to expand the capacity of returnable beverages Argentina Improve logistics capacity, specifically in central and northern Chile. Chile Compliance with industrial water treatment regulations in Chile with a new effluent treatment plant and expansion of the existing plant in Argentina. Argentina and Chile Improve water use efficiency in Chile. Chile 7,405 8,600 6,676 2,580 Breakdown of “Other Investments” Renewal of truck fleet in Chile and forklifts in Brazil. Improvements in technologies, processes and digital platforms, incorporation of B2B, B2C, artificial intelligence, data analytics and machine learning solutions. Brazil and Chile 8,324 All countries 6,129 INVESTMENT AND FINANCING POLICY CMF 4.3 The Board of Directors establishes the investment and financing policies using the authority bestowed upon it by the Shareholders’ Meeting. In addition to not defining a particular financing structure, the bylaws do not specify which investments the company may make. However, in accordance with the stipulations of the Company’s existing power structure, the Board of Directors must grant prior approval for the execution of specific investment ventures and the procurement of particular financing. INTEGRATED ANNUAL REPORT 2023STAKEHOLDERS GRI 2-29 | CMF 3.7.I, 6.1.V, 6.3 Coca-Cola Andina maintains a relationship of trust with its stakeholders through consistent communication and the provision of timely, transparent, and clear information. This is accomplished via the Investor Relations, External Communications, and Media Relations Departments. GENERAL COMMUNICATION CHANNELS In order to regularly disclose and communicate the issues relevant to Coca-Cola Andina, as well as to maintain constant and timely contact with all of its stakeholders, the Company has several communication channels, such as: integrated report, corporate website, social networks and press publications, among others. 21 INVESTORS* COLLABORATORS CONSUMERS CLIENTS THE COCA-COLA COMPANY Financial analysts and current and prospective investors in both equity and debt instruments. All of the individuals who are members of the Coca-Cola Andina team. Every individual who consumes the Company’s products. Those who sell the products to consumers and are categorized as: “On premise” (on-site consumption, pubs, restaurants, discotheques, among others) and “Off premise” (stores, drugstores, kiosks, self- service stores, supermarkets, wholesalers, among others). Main strategic partner and licensor for the production and distribution of its branded products in part of the territories of Argentina, Brazil, Chile and throughout Paraguay. How we are engaged By incorporating sustainability into its strategic framework, the Company is capable of providing a long-term business model and consequently improving the lives of others. The Company is dedicated to ensuring that every collaborator has the opportunity to advance their careers in a way that allows them to develop their skills and talents, so that we may jointly identify and resolve the challenges that Coca- Cola Andina faces. By maintaining a commitment to sustainable management and offering a broad portfolio of products that aim to meet the preferences of each moment of the day. Customer satisfaction measurement and the management of the variables that affect it are its primary focuses. By collaborating to establish a more sustainable future and implementing returnable packaging, we can positively impact the lives of individuals on the planet. Main communication channels > Documento 20-F. 20-F Annual Report > Junta Ordinaria de Accionistas (JOA). > Integrated Report > Sustainability reporting frameworks > > General Shareholders’ Meeting (GSM). (SASB, GRI, IIRC, TCFD). Sustainability reporting frameworks > Estados financieros (FECU). > (SASB, GRI, IIRC, TCFD). Financial Statements > > Ongoing meetings. > Corporate intranet, emailing and newsletter. Bulletin boards and physical posters. > > Work climate and satisfaction surveys. * Includes shareholders, potential investors and financial analysts. Surveys and questionnaires. > Digital channels. > > Hotline and call centers. > Events and marketing campaigns. > Ongoing meetings. > Digital channels and applications. > > Customer service and development Training. centers, call centers. Surveys and satisfaction analysis. > > Ongoing meetings. > Participation in several initiatives with specific areas. Building joint plans. Audits. > > INTEGRATED ANNUAL REPORT 202322 COMMUNITIES SUPPLIERS REGULATORS MEDIA AND COMMUNICATIONS Groups located within the direct radius of influence of the operations. This group consists of contractors, suppliers, and business partners who are involved in the supply of raw materials and services. In Chile, the main regulator is the Financial Market Commission (CMF), while in the United States it is the Securities and Exchange Commission (SEC). How we are engaged Aims to make a positive impact on the environment and economy in the communities it serves. It has designed and executed numerous initiatives pertaining to, among other things, youth employability, mom & pops stores development, and recycling projects in order to accomplish this. Integrating fair and ethical management with all of its suppliers, as well as acting as a good partner to large and small suppliers who help the company achieve its goals. It maintains ongoing contact with authorities, governments, and regulators, and participates in events and seminars, as well as working groups of the various trade associations in each country. The Company considers the relationship and contribution of traditional and digital media, as well as those of local, national or global scope, for the knowledge and dissemination of what it is and what it does. By consistently providing pertinent, timely, and transparent information to the different interest groups, the Sustainable Value Creation Strategy is intended to be communicated, with a particular emphasis on the creation of shared value with surrounding communities. NON-GOVERNMENTAL ORGANIZATIONS (NGO’S) The Company appreciates the professional and scientific viewpoint offered by numerous NGOs that work to address the issues the industry presents. Both directly and via the public information about the Company that is accessible on its official platforms. Main communication channels > Ongoing meetings. > Integration of citizen dialogue roundtables. > Community relations project > Ongoing meetings > Digital platforms Training sessions > Bidding processes > > > > 20-F Annual Report Financial Statements Integrated Report > Digital and traditional media > > Meetings Integrated Report Liaising and public relations. > Ongoing meetings. > > Quarterly results. Integrated Report > * Includes shareholders, potential investors and financial analysts. INTEGRATED ANNUAL REPORT 2023AFFILIATIONS AND MEMBERSHIPS GRI 2-28 | CMF 6.1.VI, 6.3 The Company actively participates in guilds and business groups, where it shares its experience, allowing it to better face the challenges of the market and changes in the environment. The main participations during the year 2023 are detailed below: During 2023 US$1,135,242 were contributed to associations 23 > > Asociación de Fabricantes Argentinos de Coca-Cola (AFAC). Instituto Argentino de Responsabilidad Social y Sustentabilidad (IARSE). Bolsa de Comercio de Córdoba. > > Cámara Argentina de la Industria de Guilds and associations Bebidas sin Alcohol. > Cámara de Comercio de Córdoba. > Cámara de Comercio de los Estados Unidos de América en la República Argentina. Instituto Argentino de Ejecutivos de Finanzas. > > Unión Comercial e Industrial de Mendoza. > Unión Industrial de Bahía Blanca. > Unión Industrial de Córdoba. > Municipios de Bahía Blanca, San Martín de Córdoba Alliances and collaboration > > > > > > Geocycle > Empresa de educación gastronómica Pimienta Negra Fundación Junior Achievement Fundación Fondo de Becas para Estudiantes (FONBEC) Fundación Las Omas Fundación La Rañatela Bancos de Alimentos (Córdoba, Rosario, Mendoza, Santa Fe, Neuquén, Bahía Blanca) Fundación Empate > > Cooperativa Los Carreros > > > > > Associação Fabricantes Brasileiros de Coca-Cola (AFBCC) Associação Recreativa e Beneficente dos Empregados da Rio de Janeiro Refrescos Ltda. (ARBERISA) Associação Brasileira das Indústrias de Refrigerantes e de Bebidas Não Alcoólicas (ABIR). Federação das Indústrias do Estado do Rio de Janeiro / Confederação das Indústrias do Rio de Janeiro (FIRJAN/ CIRJ). Associação Comercial do Rio de Janeiro (ACRJ). > Centro das Indústrias do Estado de São Paulo Distrital Sul (CIESP). SINDICERV > > > > > Sociedad de Fomento Fabril (SOFOFA) Alimentos y Bebidas de Chile (AB Chile) Asociación Gremial de Industrias Proveedoras (AGIP) Fundación Generación Empresarial (FGE). Bolsa de Comercio de Santiago. > > Unión Social de Empresarios Católicos (USEC). > Cámara de Comercio de Santiago. Asociación de Industriales de > Antofagasta. > Confederación del Comercio Detallista y Turismo de Chile. PRO Desarrollo > Cámara de Alimentos y Bebidas > > Unión Industrial Paraguaya. > Cámara de Anunciantes del Paraguay. > Cámara de Alimentos y Bebidas. > > Centro de Regulación, Normas y Estudios de la Comunicación (CERNECO). Pro Desarrollo. > Cámara Paraguaya de Supermercados (CAPASU). > Municipios de Duque de Caxias Instituto Coca-Cola Brasil > > Colaboración Colectivo MOVER > Colectivo Reciclar > Coletivo Jovem > Instituto Moleque Mateiro de Educação Ambiental Secretaría Municipal de Educación del Municipio de Duque de Caxias Escuela Nova América de Duque de Caxias > > > Municipios de Puente Alto, San Joaquín, Renca, Coquimbo, La Reina, Las Condes, Macul, San Antonio Fundación Tacal. Fundación María Ayuda Kyklos Rembre > > > > > Organización internacional TNC (The Nature Conservancy) Red Pacto Global Chile Fundación Chile Diferente Fundación Carlos Vial Espantoso. Fundación Libertad y Desarrollo. Seminarium Chile. > > > > > > Centro de Estudios Públicos. Fundación Reforestemos. > Red de Alimentos. > > > > > > Fundación Paraguaya Asociación de Almaceneros Minoristas del Paraguay Fundación Coca-Cola Fundación Moisés Bertoni Servicio Nacional de Saneamiento Ambiental (SENASA) > Comisión Nacional del Lago Ypacarí > Global Environment and Technology Foundation > Cruz Roja Paraguaya > > > Asociación Tierranuestra A Todo Pulmón Red local de Pacto Global Major Contributions 2023: Asociación de Fabricantes Argentinos de Coca-Cola (Argentina): US$147,875; Associação dos Fabricantes Brasileiros de Coca-Cola (Brazil): US$318,007; Sociedad de Fomento Fabril (Chile): US$56,648; Cámara Paraguaya de Supermercados (Paraguay): US$6,648. We do not fund political campaigns, lobbying, advocacy, or similar activities, nor do we fund ballot measures or referendums. INTEGRATED ANNUAL REPORT 2023ECONOMIC VALUE DELIVERED TO OUR STAKEHOLDERS GRI 201-1 Ch$ 21,415 million Economic value withheld Driven by the Sustainable Value Creation Strategy, during 2023 Coca-Cola Andina generated value for all stakeholders, through the following resource allocation: Ch$ 1,558 million Social investment payments Ch$ 2,613,254 million Payment to suppliers, contractors and distributors Ch$3,684 billion Economic value generated Ch$ 260,337 million Remuneration payments Ch$ 192,707 million Payments for purchases of fixed assets and intangible assets 24 I N T E G R A T E D A N N U A L R E P O R T 2 0 2 3 Ch$ 165,877 million Dividend payments Ch$ 428,387 million Government payments 234567891 25 2 Corporate integrity model INTEGRATED ANNUAL REPORT 2023CORPORATE GOVERNANCE MODEL GRI 2-12 | CMF 3.1.II, 3.1.VII CORPORATE GOVERNANCE GRI 2-9| CMF 3.1 GSM Shareholders Board of Directors Induction and Training CEO Crisis Management l s r e d o h e k a t S Independent Auditor Committees Executive Finance Culture / Ethics / Sustainability Audit / Directors Internal Audit Investor Relations Sustainability and External Communications Integrated Report 26 COCA-COLA ANDINA’S CORPORATE GOVERNANCE MODEL AIMS TO EFFECTIVELY MANAGE THE RELATIONSHIPS BETWEEN THE VARIOUS AREAS THAT MANAGE THE COMPANY, WITH THE OBJECTIVE OF CREATING SUSTAINABLE ECONOMIC, SOCIAL, AND ENVIRONMENTAL VALUE FOR THE VARIOUS STAKEHOLDERS. THIS MODEL IS USED TO DEFINE AND IMPLEMENT ORGANIZATIONAL STRUCTURES, FUNCTIONS, MANAGEMENT, AND CONTROL MECHANISMS, AS WELL AS PLANS FOCUSED ON INTEGRATING THESE GUIDELINES INTO THE ORGANIZATIONAL CULTURE. The Board of Directors grants authority to Management to carry out the day-to-day management of the Company in compliance with the Corporate Policy on Delegation of Authority. The Board of Directors also establishes the responsibilities regarding the roles and authority of the organization’s executives. Management bears the responsibility of overseeing the design, dissemination, monitoring, compliance, effectiveness and updating of the Company’s Corporate Governance Model, including the development, approval and updating of the Company’s Mission, Vision and Values statements, as well as the purpose, strategy and objectives that align with the sustainable development of the business. By doing so, and through the corporate functional levels, it sets the parameters required to ensure an efficient execution and control environment across the entire organization, participating actively in achieving the planned objectives, by holding regular meetings with the critical teams involved in those processes, and by visiting the countries and units where Coca-Cola Andina operates. Management Team: Corporate Officers and General Managers Compliance Culture Risk Management Complaint channels The Company’s structure consists of a company that operates its franchises in Chile, and on which also depend the companies that operate in Argentina, Brazil and Paraguay. Furthermore, it incorporates a Board of Directors whose mission, -in accordance with current legislation-, is to oversee the interests of shareholders, protecting and valuing Coca-Cola Andina’s equity. Management / Areas / Collaborators Policies and codes of conduct that offer guidelines on diversity, respect for people, and the workplace have been defined in an effort to identify and lessen organizational, social, or cultural barriers. The following are the primary policies that address these issues: Compensation Policy, Corporate Human Rights Policy, Corporate Policy on Non- Discrimination and Harassment, Respect for People, Diversity and Inclusion, and our Code of Ethics and Business Conduct. INTEGRATED ANNUAL REPORT 202327 Corporate Governance Model Objectives 1 Ensure that, in accordance with the interests of stakeholders, sustainable value is generated from an economic-financial, environmental, and social perspective. Encourage the creation of an ethically-driven corporate culture that prioritizes the prevention of irregular acts. 2 Provide the best possible environment for transparency, by developing policies and standards that support appropriate decision-making grounded in responsible management and control of resources. 3 4 Protect corporate reputation in order to continue strengthening value creation. Boost the transparency and dependability of the financial data. Control for maintaining process development, efficient resource management, and compliance with existing internal policies. 5 6 DELEGATING RESPONSIBILITY FOR ENVIRONMENTAL, SOCIAL AND GOVERNANCE (ESG) IMPACTS GRI 2-9, 2-12, 2-13 | CMF 3.1.II, 3.2.VII Sustainability is one of the most pertinent courses of action covered by the Corporate Governance Model. In order to achieve this, it has a management strategy that aims to guarantee the generation of long-term value, consistently within an environment characterized by ethics, transparency and corporate accountability. Monthly operations results analysis meetings between the Chief Executive Officer, Corporate Officers, and General Managers are held to ensure appropriate performance in this domain. The foregoing implies that each team reports on a range of indicators related to logistics, finance, human resources, sustainability and commercial, and that are accompanied by investment projections and assessments, among other matters. The Chief Executive Officer and the Corporate Officers report to the Board of Directors each month on the outcomes of these meetings. The Board of Directors’ committees, which are comprised of the Executive Committee, Culture, Ethics and Sustainability Committee, Directors’ Committee, and Sarbanes-Oxley Audit Committee, are another example of how the committees support the Company’s management and decision-making in the areas of the economy, environment, and people. Assessment of corporate governance performance CMF 3.1.I There are internal bodies, as well as actions and programs to ensure its proper operation, to guarantee and assess corporate governance performance. Code of Ethics and Business Conduct Culture, Ethics and Sustainability Committee Board of Directors Induction Process Corporate Policies and Standards Monitoring by Internal Audit Certification of Accounting Standards Certification of the Crime Prevention Model (CPM) Monthly Results meetings among others. INTEGRATED ANNUAL REPORT 202328 OUR ETHICAL CULTURE CMF 3.6.VII, 3.6.VIII Through a variety of policies and documents, including the Corporate Governance Manual, Code of Ethics and Business Conduct, Crime Prevention Model, and Free Market Competition Policy, among others, Coca-Cola Andina fosters a corporate culture that is centered on adherence to the law and the company’s values. These documents also serve as guidelines for the conduct of all employees, consultants, contractors, executives, and board members. In keeping with this commitment, the Company is a member of the Fundación Generación Empresarial, a non-profit organization that guides companies on how to establish a solid culture based on ethics and compliance. Furthermore, a permanent and systematic communication plan as well as a series of trainings have been developed to ensure that employees at all levels are aware of this culture of integrity. CODE OF ETHICS AND BUSINESS CONDUCT GRI 205-2 | CMF 3.6.VII Coca-Cola Andina’s Code of Ethics and Business Conduct -updated in April 2021- is communicated to the entire organization and its subsidiaries. It guides the actions of all members of the Company, without exception, to ensure that their performance and commitment are carried out within an ethical framework of laws and regulations, keeping in mind the preservation of natural resources. CODE OF ETHICS FOR SUPPLIERS AND THIRD PARTIES GRI 205-2 Coca-Cola Andina maintains a duly disseminated Code of Ethics for Suppliers and Third Parties, which aims to extend the Company’s values-based commitment and adherence to suppliers, contractors, and subcontractors with whom we do business, as well as their intermediaries, while also ensuring their compliance with the regulations of the various countries in which they conduct business. This is complemented with evaluations and the request of documents that attest to the fact that these groups are complying with the laws and base their actions on principles of integrity in business management. The application of this code implies that failure to comply with it may result in the application of a disciplinary measure. Such disciplinary measure may also be applicable to any other person who, with respect to one of its employees, knows or knows that a conduct prohibited by the Code of Ethics and Business Conduct has been carried out by such persons, and does not take the appropriate corrective action. Principles of the Code of Ethics and Business Conduct > Respect for people and the work environment. > Legal and regulatory standards. > Respect and responsibility for union activity. > Prohibition of corrupt practices and bribery. > Fraud. > Accounting information. > Conflicts of interest. > Dealing with public officials, customers and suppliers of the Company. > Competition and fair dealing. > Protection and proper use of Company assets and information. > Internal loans. > Obligation to report any illegal and unethical behavior of the Company. > Communities and environment. > Leadership responsibility. INTEGRATED ANNUAL REPORT 2023BOARD OF DIRECTORS AND PRINCIPAL OFFICERS 29 Our Board of Directors GRI 2-9, 2-11| CMF 3.2.I The Company is managed by a Board of Directors elected by the Shareholders’ Meeting. Its mission is to look after the interests of the shareholders, protect and enhance the value of the Company’s assets and define business guidelines. JUAN CLARO GONZÁLEZ RUT N°5.663.828-8 Chairman of the Board Businessman Member of the Company’s Board of Directors since 2004, when he became Chairman of the Board. Experience: He has studies of civil engineering and theoretical physics at the Pontificia Universidad Católica de Chile. He has developed an outstanding business representation activity by chairing the Sociedad de Fomento Fabril (SOFOFA), between 2001 and 2005, the Confederación de la Producción y del Comercio (CPC), between 2002 and 2005, and the Chile-China Bilateral Business Council, between 2005 and 2007. He has served on the boards of Gasco S.A. (1991-2000), CMPC S.A. (2005- 2011) and Entel S.A. (2005-2011). He was the founding Chairman of Metrogas S.A. (1994-2000) worked on the development of the trans-Andean gas interconnection and of the electric company Emel S.A. (2001-2007). Other positions: With more than 17 years of experience in the mass consumption and beverage industry, he is a director of Melón S.A., of Agrosuper S.A., where he is a member of the Risk Committee, and of Antofagasta PLC, where he is a member of the Sustainability and Stakeholders is also an honorary Committee. He member of the Centro de Estudios Públicos (CEP). Member of the controlling group: No Non-officer director Independent pursuant to Law 18,046: No GONZALO SAID HANDAL RUT N°6.555.478-K Vice Chairman of the Board Business Administrator SALVADOR SAID SOMAVÍA RUT N°6.379.626-3 Director Business Administrator JOSÉ ANTONIO GARCÉS SILVA RUT N°8.745.864-4 Director Business Administrator Member of the Company’s Board of Directors since 1993. Member of the Company’s Board of Directors since 1992. Member of the Company’s Board of Directors since 1992. Experience: He holds a business administration degree from Universidad Gabriela Mistral, with specialization in finance, best practices and corporate governance. He is Vice-chairman of SOFOFA and director of Fundación Generación Empresarial, from where he promotes his vision on Corporate Governance business practices. good and With 30 years of experience in the beverage and mass consumption industry, he is a member of the Risk Committee of Scotiabank Chile and of the Ethics and Sustainability Committee of Coca-Cola Andina, contributing with his experience in Corporate Risk and ESG matters. Other positions: He serves as director of Scotiabank Chile S.A. and of Holding de Empresas Said Handal. Member of the controlling group: Yes Non-officer director Independent pursuant to Law 18,046: No Experience: He holds a business administration degree from Universidad Gabriela Mistral, with specialization in business management. He was a member of the board of Envases del Pacífico S.A. and Envases CMF S.A. He also participates in non- profit organizations, such as Endeavor Chile, where he was the chairman for six years. He is advisor of the Centro de Estudios Públicos (CEP). Other positions: Currently, he is the chairman of Scotiabank Chile S.A. and of Parque Arauco S.A., chief executive officer of Inversiones Caburga SpA and Inversiones Cabildo SpA, and director of several companies from diverse business sectors. Member of the controlling group: Yes Non-officer director Independent pursuant to Law 18,046: No Experience: He holds a business administration degree from Universidad Gabriela Mistral with a specialization in Finance. He has an Executive MBA and PADE from the ESE of the Universidad de Los Andes and a master’s in philosophy and ethics from the Universidad Adolfo Ibáñez. He is Chairman of the Board of Banvida S.A., Past President of USEC and director of Fundación Paternitas, as well as General Manager of Inversiones San Andrés (family holding) and Advisor of SOFOFA. He has 25 years of experience in the beverage and mass consumption industry and a vast experience in risk and cybersecurity in the financial sector. Other positions: He is also currently a director of Banco Consorcio, CN Life Compañía de Seguros, Consorcio Nacional de Seguros, Banvida S.A. and Andes Iron SpA. He is also a member of the Ethics, Culture and Sustainability Committee of Coca-Cola Andina. Member of the controlling group: Yes Non-officer director Independent pursuant to Law 18,046: No INTEGRATED ANNUAL REPORT 2023EDUARDO CHADWICK CLARO LUIS FELIPE COELHO DUPRAT AVELLAR* MARIANO ROSSI GEORGES ANTOINE DE BOURGUIGNON ARNDT FELIPE JOANNON VERGARA RUT N°7.011.444-5 Director Civil Industrial Engineer Passport Nº FP471227 Director Bachelor in Economics Director Titular DNI N°17761559 Director Business Administrator RUT N°7.269.147-4 Director Economist RUT N°6.558.360-7 Director Economist Member of the Company’s Board of Directors since 2012. Member of the Company’s Board of Directors since 2023. Member of the Company’s Board of Directors since 2012. Member of the Company’s Board of Directors since 2016. Member of the Company’s Board of Directors since 2018. 30 at Programs Experience: He holds a business administration degree from the School of Economics of the Universidad de Buenos Aires, specializing in Finance. He has participated in Executive Programs at the University of Michigan and IESE (Switzerland) as well as in Executive Development The Coca-Cola Company of Emory & Wharton Universities (USA). With 32 years of experience in the beverage and mass consumption industry, he has been Chief Financial Officer in Spain, Chief Financial Officer (CFO) in Latin America and General Manager in Argentina at The Coca-Cola Company. He has participated as Director in different bottlers of the Coca-Cola System: Chile (Embonor and Polar), Peru (JRL Lindley) and Uruguay (Monresa), between 1999 and 2008. Member of the controlling group: No Non-officer director Independent pursuant to Law 18,046: No Experience: He holds an economist degree from the Pontificia Universidad Católica de Chile and has an MBA from Harvard University. In the academic field, he has been a professor of Economics at the Universidad Católica de Chile, while in the business world, he is co-founder and currently President of Asset Chile S.A., a corporate finance consulting firm, and Asset AGF, an investment fund management company. He also serves as a Director in several companies, including Vivo Spa, where he has been Chairman since August 2022, and Tanica S.A., since May 2017. With more than 10 years of experience in mass consumption issues, he was a Director of Soquimich S.A. (2019 - April 2022), Empresas La Polar S.A. (2011-2015), Sal Lobos S.A. (2006-2018) and Chairman of the Directors’ Committee of Latam Airlines Group (2012-2019). Member of the controlling group: No Non-officer director Independent pursuant to Law 18,046: No Experience: He holds a business administration degree with a major in economics from Pontificia Universidad Católica de Chile and an MBA from The Wharton School. Previously, he was member of the board of directors of the companies of Grupo Luksic, development manager of Quiñenco S.A., general manager of Viña Santa Rita and assistant general manager of Cristalerías de Chile S.A. In the academic field, he is a professor at the School of Administration and Economics of the Pontificia Universidad Católica de Chile. is a Other positions: Currently, he member of the board of Forestal O’Higgins (parent company of the Matte Group), Quimetal Industrial S.A., Icom Gestión Inmobiliaria SpA, Altis S.A. AGF, Maquinarias y Construcciones Río Loa S.A., Almendral S.A., Constructora e Inmobiliaria EBCO S.A., Wenco S.A and VIVO S.A. Member of the controlling group: No Non-officer director Independent pursuant to Law 18,046: No Experience: He holds a civil industrial engineering degree with a major in Chemistry from the Pontificia Universidad Católica de Chile, Class of 1981, and was elected UC Engineer of the Year in 2017. He is a recognized entrepreneur in the agricultural sector, mainly in the wine and beverage industries, with more than 40 years of experience, both in Chile and abroad. He is considered as one of the main promoters and developers of the image of fine wines in Chile. He was Chairman of Cervecería Austral until 2007, Chairman of Viña Errázuriz and Coca-Cola Polar until 2012 and is currently a director and member of the executive committee of Coca-Cola Andina. Other Positions: He is President of the holding company of the Chadwick Claro family, Founder and Director of Hatch Mansfield Co. in England and Maltexco S.A. He was Director of Sofofa until 2015, and also served as ABAC/APEC representative of the Government of Chile during the years 2018 to 2020. He was selected in 2021 as one of the 25 people chosen from Imagen de Chile to be part of the “Chilen@s Creando Futuro” Network. He successfully participated at the University of Oxford in The Oxford Strategic Leadership Programme in 2013 and later he was a Fellow of the Advance Leadership Initiative Program at Harvard University, which he attended during the year 2022. Member of the controlling group: Yes Non-officer director Independent pursuant to Law 18,046: No Experience: Since January 2023, he has served as President of Coca-Cola Mexico at The Coca-Cola Company. He joined Coca-Cola Brazil in 2002 in the Finance department, where he gained experience in several roles in Finance and Planning. He was also Director of Market Development for Coca-Cola FEMSA’s territory in Brazil, and General Manager of Southern Brazil operations. He subsequently served as Vice President and General Manager of The Coca-Cola Company’s South African franchise and led the Coca-Cola System in South Africa, Swaziland and Lesotho. From 2021-2022, he served as President of Southern Operations for The Coca- Cola Company. In this position, he was responsible for operations in 6 Latin American countries: Argentina, Bolivia, Brazil, Chile, Paraguay and Uruguay. Prior to joining the board of Coca-Cola Andina in 2023, he served on the boards of Arca Continental Bebidas in Mexico from 2021-2022, and MOVER (Movement for Racial Equity) its foundation until 2022. In addition, he was chairman of the board of directors of the Coca-Cola Brazil Institute between 2021-2022 and is currently chairman of the board of directors of the Coca-Cola Mexico Foundation. in Brazil from Member of the controlling group: No Non-officer director Independent pursuant to Law 18,046: No He replaced Mr. Marco Antonio Araujo, who was a member of the Board of Directors until May 31, 2023. INTEGRATED ANNUAL REPORT 2023ROBERTO MERCADÉ GONZALO PAROT PALMA CARMEN ROMÁN ARANCIBIA DOMINGO CRUZAT AMUNÁTEGUI RODRIGO VERGARA MONTES Passport N°567901030 Director Engineer RUT N°6.703.799-5 Director Civil Industrial Engineer RUT N°10.335.491-9 Director Lawyer RUT N°6.989.304-K Director Civil Industrial Engineer RUT N°7.980.977-2 Director Business Administrator Member of the Company’s Board of Directors since 2019. Member of the Company’s Board of Directors since 2009. Member of the Board of Directors since 2021. He has been a member of the Board of Directors since 2021. He has been a member of the Board of Directors since 2018. 31 Experience: He holds an industrial engineering degree from the Georgia Institute of Technology, Atlanta (United States). Previously, he was member of the board of directors of ARCA-Lindley in Peru, Escuela Campo Alegre in Venezuela and American International School of Johannesburg in South Africa. He has 30 years of experience in the beverage and mass consumption industry. He was President of Coca-Cola de Mexico where he also led the Coca- Cola Foundation. He has developed his experience in the regions of Latin America, Africa and Asia- Pacific. Other positions: He is currently Global President of The McDonald’s Division at The Coca-Cola Company. Member of the controlling group: No Non-officer director Independent pursuant to Law 18,046: No in and mass Experience: He holds a civil industrial engineering degree from the Universidad de Chile, a master’s industrial in engineering degree with a major Economics from the Universidad de Chile and a master’s in economics from the University of Chicago. His areas of specialization are Business Economics, Market Organization and Regulation, Public Finance and Corporate Finances. in the With 23 years of experience beverage consumption industry, he has worked as Head of Studies at CCU S.A., Corporate Manager of Studies and Development at Empresas CMPC S.A., Executive President of Filiales Envases y Productos de Papel CMPC S.A., General Manager and Director of Celulosa del Pacífico, Corporate General Manager of CMPC Tissue S.A. and Director and Corporate General Manager of Copesa S.A. During his career he has stood out as Director, Chief Executive Officer and Advisor of the Corporación Municipal and Teatro Municipal de Santiago; Director of the National Press Association and of the Chilean-Argentine Chamber of Business, Professor and Director of the School of Economics and Business of the Universidad de Chile; Professor and Dean of Economics and Administration of the Universidad Gabriela Mistral. Other positions: Currently serves as Director of AES Andes S.A. Member of the controlling group: No Non-officer director Independent pursuant to Law 18,046: Yes Experience: She holds a law degree from Universidad Gabriela Mistral. Former chief legal officer and head of corporate affairs of Walmart Chile. She has developed a solid experience in the retail industry, working for 11 years at Walmart, 7 years at Cencosud and 4 years at Santa Isabel. She has risk knowledge and experience management, due to her role as Director of Compliance and Ethics at Walmart. Due to her knowledge and experience in Corporate Governance, Sustainability and Shared Value, she was appointed Co-Chair of the Sustainability and Corporate Governance Committee of SOFOFA. In the area of diversity and inclusion, she has knowledge and experience as a mentor and trainer of women’s leadership programs. in Other positions: She is currently a member of the Legal Sustainability Council of the Universidad Católica, member of the Legal Circle of Icare, advisor in Comunidad Mujer and Director of Fundación Generación Empresarial. She is also member of the Ethics, Culture and Sustainabilty Committee of Coca-Cola Andina. Member of the controlling group: No Non-officer director Independent pursuant to Law 18,046: No As of March 2024, she also becomes a Director of Grupo Patio. from Experience: He holds a civil industrial engineering the degree Universidad de Chile and an MBA from The Wharton School of the University of Pennsylvania. With more than 12 years of experience in the beverage and mass consumption industry, he served as Commercial Manager at Pesquera José; CEO of Watt’s Coloso-San Alimentos; CEO of Loncoleche, CEO of Bellsouth Chile and Deputy General Manager of Compañía Sudamericana de Vapores. He is a university professor in the areas of marketing and sales at the ESE of Universidad de Los Andes. He has also served on the Boards of Conpax, Construmart, Copefrut, Essal, Principal Financial Group, Compañía Sudamericana de Vapores and Viña San Pedro de Tarapacá. In addition, he was Chairman of the Board of Correos de Chile and Chairman of the Sistema de Empresas Públicas (SEP). Other positions: Currently, he is member of the board of directors of Enel Américas, IP Chile, SEP and Stars (Family Office). Additionally, he founding partner of Fundación La Esperanza, a foundation dedicated to rehabilitating young drug addicts. is Member of the controlling group: No Non-officer director Independent pursuant to Law 18,046: Yes Experience: He holds a business administration degree from the Pontificia Universidad Católica de Chile and a PhD in Economics from Harvard University. In the academic field, he is a professor at the Economics Institute of the Universidad Católica de Chile, while in his professional career he was President of the Central Bank of Chile (2011-2016) and advisor of the same entity (2009-2011). He was a director at Moneda S.A., Moneda AGF, Entel S.A. and Banco Internacional. Due to his experience in the Central Bank, he has extensive knowledge of Risk Management and Financial Matters, as well as Cybersecurity and Sustainability. Other positions: He is a Director of Banco Santander Chile and Besalco S.A. He holds the position of Senior Economist at the Centro de Estudios Públicos (CEP) and Research Associate at the Mossavar- Rahmani Center at Harvard University’s School of Governance. He is also Director of the Fundación Nacional para la Pobreza (National Foundation for Overcoming Poverty). la Superación de Member of the controlling group: No Non-officer director Independent pursuant to Law 18,046: No INTEGRATED ANNUAL REPORT 2023NOMINATION AND ELECTION PROCESS OF THE BOARD OF DIRECTORS GRI 2-10, 2-11 | CMF 3.7.III The election of the members of the Board of Directors is carried out in accordance with the election process contained in Law 18,046 on Corporations, which establishes the mechanisms for each shareholder to nominate their candidate, as well as the deadlines for such nomination. The regulation indicates that nominations may be received even at the General Shareholders’ Meeting itself, except in the case of candidates for independent director, which must be presented at least 10 days prior to the meeting. The Board of Directors of Embotelladora Andina S.A. is composed of 14 directors who are proposed and elected every three years by the General Shareholders’ Meeting, through separate voting of Series A and B shareholders. In accordance with Article 5 of the Company’s bylaws, the holders of Series A shares elect 12 directors and the holders of Series B shares elect 2 directors. As a result, those candidates who receive the highest number of votes are elected, and there must always be at least one candidate among them who meets the conditions to be considered independent, in accordance with the provisions of the Corporations Law. For these purposes, a director is independent when none of the situations described in Article 50 bis of the Corporations Law apply to him/her, and the formal requirements for nomination are met. In accordance with its legal obligation, the Board of Directors has complied with the number of independent directors required by Chilean law. The last election of the Board of Directors took place on April 15, 2021 during the General Shareholders’ Meeting, thus renewing this body in its entirety. In this regard, it should be added that directors may or may not be shareholders and will remain in office for three years, and may be re-elected for an indefinite number of terms. Regarding the election of the Chairman of the Board of Directors, both Chilean law and the Company’s bylaws do not establish a procedure according to which this election must be carried out, nor do they establish any special requirements for holding the position. In the case of the Board of Directors of Embotelladora Andina S.A., the Chairman does not hold an executive or managerial position within the Company and is elected at the first Board meeting held after its renewal. SEPARATION OF FUNCTIONS GRI 2-11 | CMF 2.3.1 In accordance with the Corporations Law, the position of director is incompatible with that of manager or officer, a separation of functions that is further specified in Article 17 of the Company’s Bylaws. Regarding ownership and control, it is pertinent to note that, as of December 31, 2023, the directors Eduardo Chadwick Claro, José Antonio Garcés Silva, Gonzalo Said Handal and Salvador Said Somavía have direct and/or indirect ownership interests in the Company, while none of the other members of the Board of Directors have shares in the Company. For more information on ownership and control of the Company, see Chapter 7. 32 INDUCTION OF THE BOARD OF DIRECTORS CMF 3.2.V The Company conducts the induction process, which entails the Chief Executive Officer giving the new director a folder containing pertinent information for the exercise of their position, within 15 days of the director’s appointment. Important details are covered, including the organization’s purpose and strategic goals, its mission, vision, and values; the guiding principles and values; and its inclusion, sustainability, diversity, and risk management policies. These documents also include the regulatory framework that governs the operations of the Company, the Board of Directors, and senior executives. includes folder also information about The the responsibilities that each member of the board of directors has in accordance with current legislation. Additionally, interest as stated in the Conflict of Interest Policy of the Company. it clarifies conflicts of if requested, meetings with Lastly, the Chief Executive Officer, the Chief Financial Officer, the Chief Legal Officer, and the Audit Unit, are all possible during the Board induction process. Adherence to national and international codes CMF 3.5 The Board of Directors of Coca-Cola Andina has adopted a number of the good corporate governance codes’ recommended practices, although the Company has not formally adhered to any of them. If necessary, the Board of Directors is empowered to assess the convenience of adhering to any of the good Corporate Governance codes. INTEGRATED ANNUAL REPORT 2023MATRIX OF DIRECTORS’ KNOWLEDGE, SKILLS AND EXPERIENCE CMF 3.2.IV ACTIVITIES OF THE BOARD OF DIRECTORS CMF 3.2.VIII, 3.2.X, 3.2.XI 33 Soft drinks industry Mass consumption industry Finance Risks Corporate governance Relationship with Sustainability stakeholders Cybersecurity Juan Claro Eduardo Chadwick José Antonio Garcés Gonzalo Said Salvador Said Luis Felipe Coelho Avellar* Domingo Cruzat Georges de Bourguignon Felipe Joannon Roberto Mercadé Gonzalo Parot Carmen Román Mariano Rossi Rodrigo Vergara *Mr. Marco Antonio Araujo was a member of the Board of Directors until May 31, 2023, and was replaced by Mr. Luis Felipe Coelho Duprat Avellar DIVERSITY OF THE BOARD OF DIRECTORS CMF 3.2.IX.B, 3.2.XIII.A, 3.7.III At Coca-Cola Andina, diversity is a key factor for long- term success, since having a wide range of perspectives and experiences results in a better understanding of the opportunities, risks and challenges faced on a daily basis, strengthening decision-making and the relationship with the different stakeholders. A Board Diversity Policy has been established to address potential gender-related barriers and social/cultural barriers that may impede the diversity of experiences, skills, and perspectives that should be represented on the Company’s Board of Directors. The policy outlines the general conditions and qualities that shareholders should consider when recommending candidates for the position. 14 Total members of the Board of Directors 1 Woman 13 Men 11 Chilean 3 Foreign citizens Board sessions of Coca-Cola Andina may be held in person, virtually, or in a hybrid format pursuant to the decision of the directors during regular meetings at least once a month An annual agenda is planned and distributed with sufficient notice to determine the dates and subjects of each meeting. Although there is no specific policy, in the event of contingencies, the Board of Directors meets in accordance with the legal regulations and guidelines issued by the Financial Market Commission (CMF) on remote operation. This allows for continuity in the sessions. In order to address all issues that are relevant to the optimal management of the business, the matters to be discussed at each meeting are defined according to the interests and requirements of the Company. In 2023, the Board of Directors defined as key topics those related to finance, technology, sustainability and risks, as well as the progress of the Company’s main operations, among others. Each board meeting (held monthly) reports on the matters discussed in the various committees of the Company with their respective topics, among which are environmental and social issues. These matters, including the reduction of the Company’s carbon footprint, are considered by the board when making decisions regarding strategic issues, business plans, projects, budgets and others. The presence of an absolute majority of directors establishes the quorum, and decisions must be approved by the affirmative vote of the majority of directors present, unless the Bylaws or the law specify a higher quorum. The Board of Directors met 12 times in 2023, in person or virtually, making up 100% of the scheduled meetings. The meetings were conducted in compliance with CMF General Rule No. 450, and the average attendance of directors was 96%. In addition to the meetings of the Board of Directors, a group of directors pays periodic visits to the Company’s plants and facilities. The purpose of these visits is to meet with those responsible for each operation because, given the characteristics and geographic dispersion of Coca-Cola Andina, collaborative support is essential for risk management and analysis of the challenges that may arise when implementing solutions. Thus, a group of directors visits the four operations at least once a year, accompanied by the Chief Executive Officer, Chief Financial Officer, and Chief Strategic Planning & Digital Development Officer. They paid visits to the Company’s facilities in Brazil, Argentina, and Paraguay in August 2023. INTEGRATED ANNUAL REPORT 202334 SECURE, REMOTE AND PERMANENT ACCESS TO THE INFORMATION SYSTEM CMF 3.2.XII, 3.2.XII.A, 3.2.XII.B, 3.2.XII.D TRAINING AND PERFORMANCE EVALUATION OF THE BOARD OF DIRECTORS GRI 2-17, 2-18 | CMF 3.2.III, 3.2.IX, 3.2.IX.A, 3.2.IX.C, 3.3.V Directors have access to the Board of Directors’ notice of meeting, which is a document that outlines the subjects to be discussed at each meeting and is promptly distributed to all Board members, via a specialized digital system that has been in place since 2020. They can also access a repository that holds the various reports and documents that will be presented at the meeting, along with the corresponding minutes. Additionally, the directors have permanent access to all of the previously mentioned documents through this digital system, and they can securely and remotely consult them whenever needed. Furthermore, the book of Minutes of Board Sessions, which includes specifics on the various subjects previously discussed at each meeting, is always available to them. The complaints and claims received through the Anonymous Complaints Channel of the Company are also permanently and securely accessible to directors. Despite the lack of a formal policy on the Board of Directors’ and its committees’ performance evaluation, Coca-Cola Andina is dedicated to the challenge of staying current on issues that are pertinent to both individuals and the environment in which the company operates. The Board of Directors members receive regular training in the form of conferences and/or lectures. They also have a digital library where they can access a variety of materials related to their roles. It should be noted that the Board of Directors does not disclose the subjects of the training that was conducted during the previous year. Finally, although the Company does not have a policy for hiring experts, the Board of Directors and its committees have sufficient powers and resources to hire consultants in the matters or problems they consider relevant for the optimal management of Coca-Cola Andina. In this regard, and for the year under review, the Board of Directors incurred total expenses of Ch$496,109,056, of which Ch$294,061,931 related to consulting expenses (including various types of audits). 1 2 3 4 5 6 7 8 9 10 INTEGRATED ANNUAL REPORT 2023 35 BOARD OF DIRECTORS’ REMUNERATION POLICY GRI 2-19 | CMF 3.2.II, 3.2.XIII.F, 3.3.III The members of the Board of Directors have a remuneration established annually by the General Shareholders’ Meeting. According to the resolution of the meeting held on April 20, 2023, the gross monthly remuneration was set at Ch$6,750,000. In addition, the Meeting resolved to provide an additional remuneration for the Chairman of the Board of Directors, amounting to a monthly gross amount of Ch$6,750,000. Finally, in the same instance, it was agreed to pay a gross monthly remuneration of Ch$8,450,000 during fiscal year 2023 for each director serving on the Executive Committee, except for the Chairman and the Chief Executive Officer; a gross monthly amount of Ch$1,125,000 for each director serving on the Culture, Ethics and Sustainability Committee; and a gross monthly remuneration of Ch$2,250,000 for each director serving on the Directors’ and Audit Committee. There are no additional royalties, per diems, or other forms of pay for the members of the Board of Directors beyond what is mentioned above. These remunerations are provided to them without regard to their gender. Allowance Board of Directors Executive Committee Directors’ and Audit Committee (SOX) Ethics, Culture and Sustainability Committee Total 2022 2023 2022 2023 2022 2023 2022 2023 2022 2023 Juan Claro González 1 144 156 Gonzalo Said Handal José Antonio Garcés Silva Salvador Said Somavía Eduardo Chadwick Claro Gonzalo Parot Palma 2 Georges de Bourguignon Arndt Rodrigo Vergara Montes Felipe Joannon Vergara Carmen Román Arancibia Domingo Cruzat Amunátegui 2 Mariano Rossi Roberto Mercadé Rovira Luis Felipe Coelho Duprat Avellar 3 Marco Antonio Fernandes De Araujo 4 72 72 72 72 72 72 72 72 72 72 72 72 0 72 78 78 78 78 78 78 78 78 78 78 78 78 47 31 0 90 90 90 90 0 0 0 0 0 0 0 0 0 0 0 98 98 98 98 0 0 0 0 0 0 0 0 0 0 0 0 0 24 0 24 0 0 0 0 0 0 0 26 0 26 0 0 0 0 0 12 12 0 12 0 0 0 0 0 13 13 0 13 0 0 0 0 12 13 24 26 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 144 174 174 186 174 96 72 72 72 84 96 72 72 0 72 156 189 189 202 189 104 78 78 78 91 104 78 78 47 31 Total Gross 1,080 1,170 360 390 72 78 48 52 1,560 1,690 1. Includes an additional Ch$78 million as Chairman of the Board of Directors. 2. Independent director of the Company, in accordance with current regulations. 3. Joined the Board of Directors in May 2023. 4. Left the Board of Directors in May 2023. Board of Directors’ Remuneration (Ch$ million) INTEGRATED ANNUAL REPORT 2023BOARD OF DIRECTORS’ COMMITTEES GRI 2-9 | CMF 3.2.VII, 3.3.I, 3.3.II, 3.3.IV, 3.3.VII The Board of Directors of Coca-Cola Andina has established a number of support committees to deliberate on matters of critical importance to the Company. In these instances, the Internal Audit area is in charge of assisting it in the control of processes and ensuring adherence to corporate policies and models. In addition, external professionals participate to review the financial statements, as well as internal control scenario and mechanisms. the EXECUTIVE COMMITTEE Date of creation April 22, 1986. Role and Main Functions the Board of Directors, overseeing the Represents Company’s permanent operations. Its powers are more limited than those of the Board of Directors, which does not deprive it authority. Current and former members < Mr. Eduardo Chadwick Claro < Mr. José Antonio Garcés Silva < Mr. Gonzalo Said Handal < Mr. Salvador Said Somavía < Mr. Juan Claro González < Mr. Miguel Ángel Peirano Meetings and expenses This Committee meets monthly throughout the year. In 2023, 12 meetings were held, and no expenses were incurred. Reporting to the Board of Directors Reports monthly to the Company’s Board of Directors. 36 DIRECTORS’ COMMITTEE Date of creation Appointment of its current members at the Board of Directors’ Meeting held on April 27, 2001, in accordance with the provisions of Article 50 bis of Law No. 18,046 on Corporations, and in accordance with the provisions of Circular No. 1,956 of the Financial Market Commission. Role and Main Functions It complies with the provisions of Article 50 bis of Law No. 18,046 on Corporations. Main activities during the year In accordance with the provisions of Article 50 bis of Law No. 18,046 on Corporations, the following are the tasks implemented by the Directors’ Committee of Embotelladora Andina S.A. During the year 2023, the Committee performed, among others, the following activities: > Examination of external auditors’ reports, the balance sheet and other financial statements presented by the Company’s administrators, expressing its opinion on them prior to their presentation to the Board of Directors and shareholders for approval. > Analysis and preparation of proposal to the Board of Directors of names for the external auditors and private risk classifiers, which were suggested to the respective Shareholders’ Meeting. > Examination of background information regarding the operations referred to in Title XVI of Law No. 18,046, and report on those operations. > Examination of remuneration systems and compensation plans for managers, chief executives and employees of the Company. > Review of the budget of Transactions between Related Entities (Production Joint Ventures). > Review of Corporate Insurance. > Review and approval of each Press Release related to Company communications. > Review of in the four Internal Control standards Operations of the Company, including Critical Risks in Accounting Processes, Compliance with Corporate Policies, Tax Contingencies and status of Internal and External Audit Observations. > Analysis of the Risk Management Model. > Review of the Crime Prevention Model Law 20.393 (and its modifications). > Review of Cybersecurity and Information Technology progress. > Review of legal proceedings and analysis of contingencies. > Review of tax situation. > Authorization of non-prohibited services. > Impairment Test Analysis. > Review of CMF Official Notices. > Preparation of Annual Manage Current and previous fiscal year members < Mr. Gonzalo Parot Palma (Chairman and independent director) < Mr. Domingo Cruzat Amunátegui (independent director) < Mr. Salvador Said Somavía. > Review of anonymous complaints. Sessions and expenses > Review and approval of 20F Report, and compliance with Rule 404 of the Sarbanes-Oxley Act. > Preparation of the Committee’s proposed operating In 2023, 12 sessions were held. The Directors’ Committee incurred total expenses of Ch$182,780,666, of which Ch$122,100,275 related to consulting expenses (including various types of audit services). budget. > Review of Internal Audit reports. > Periodic interviews with Company’s external auditors. representatives of the Reporting to the Board of Directors Reports monthly to the Company’s Board of Directors. INTEGRATED ANNUAL REPORT 2023ETHICS, CULTURE AND SUSTAINABILITY COMMITTEE SARBANES-OXLEY AUDIT COMMITTEE 37 Date of creation January 28, 2014. Role and Main Functions Monitors, identifies and adopts optimal measures to ensure that the activities of employees and executives adhere to the values and principles defined by the Board of Directors. Its main functions are: > Propose, promote and follow up on initiatives to strengthen the organizational culture, develop talents and strengthen the commitment and motivation of employees, to align individual aspirations with the Company’s Purpose. > Establish and develop procedures that promote the ethical conduct of people, in accordance with the Company’s Code of Ethics and Business Conduct. > Establish mechanisms to disseminate the Code of Ethics and Business Conduct, and related general matters. > Receive, hear and investigate reports of irregularities commissioned by the Board of Directors and recommend actions in each case. This Committee is also empowered to propose amendments or modifications to the Code of Ethics and Business Conduct. > Monitor the progress of compliance with the goals related to material sustainability issues. Current and previous fiscal year members < Mrs. Carmen Román Arancibia (Chairwoman) < Mr. José Antonio Garcés Silva < Mr. Gonzalo Said Handal < Mr. Eduardo Chadwick Claro < The Chairman of the Board of Directors is an ex officio member. Sessions and expenses In 2023, 12 meetings were held, and incurred expenses of Ch$71,546,419, all of which correspond to consulting expenses (including different types of audits). Reporting to the Board of Directors Reports to the Board of Directors of the Company at the nearest meeting. Date of creation Current and previous fiscal year members Established by the Board of Directors on July 26, 2005, as required by the NYSE and the SEC with respect to compliance with the Sarbanes-Oxley Act. The current Audit Committee was elected at a Board meeting held on April 27, 2021. Role and Main Functions It is directly responsible for the Company’s external audit firms and the proper performance of their duties. It is also responsible for analyzing the financial statements and overseeing their dissemination, supporting financial oversight and accountability, ensuring that management develops reliable internal controls, ensuring that the Audit Department and independent auditors fulfill their roles, and reviewing the Company’s evaluation practices. Finally, the Audit Committee establishes the systems and procedures for the receipt and treatment of reports and complaints internal accounting controls or other auditing matters; and the confidential and anonymous communication by employees to the Company of accounting irregularities and auditing practices. Its composition and terms of reference are set forth in the Rules of the Sarbanes-Oxley Audit Committee, available on our website. regarding accounting, < Mr. Gonzalo Parot Palma (Chairman and independent director) < Mr. Domingo Cruzat Amunátegui (independent director) < Mr. Salvador Said Somavía. Domingo Cruzat Amunátegui and Gonzalo Parot Palma comply with the independence standards established in the Sarbanes-Oxley Act, SEC and NYSE rules. In addition, Gonzalo Parot Palma was appointed financial expert by the Board of Directors as defined by NYSE and Sarbanes-Oxley standards. Meetings and expenses The resolutions, agreements and organization of the Sarbanes-Oxley Audit Committee are regulated by the rules related to the meetings of the Board of Directors and Directors’ Committee of the Company. Since its creation, the Sarbanes-Oxley Audit Committee has met jointly with the Directors’ Committee since their functions are very similar and both Committees are composed of the same members. During 2023, the Sarbanes-Oxley Committee incurred total expenses of Ch$91,372,093, all of which corresponded to consulting expenses (including various types of audits). Reporting to the Board of Directors Reports monthly to the Company’s Board of Directors. THE COMPANY ALSO HAS A COMMITTEE, COMPOSED OF DIRECTORS SPECIALIZING IN FINANCIAL MATTERS, WHICH MEETS WHENEVER THE BOARD OF DIRECTORS REQUESTS IT, TO DEAL WITH MATTERS WITHIN ITS AREA OF EXPERTISE. INTEGRATED ANNUAL REPORT 2023FREQUENCY AND MONITORING OF STRATEGIC UNITS BY THE BOARD OF DIRECTORS AND THE DIRECTORS’ COMMITTEE CMF 3.2.VI, 3.3.VI Internal Audit GRI 2-16 | CMF 3.6.VI Risk Management CMF 3.6.IV Sustainability GRI 2-14 CMF 3.6.IV The Company has a risk management process whose initial guidelines were approved by the Board of Directors, while the Directors’ Committee is responsible for oversight, for which it meets with the Corporate Management Control, Risk and Sustainability Management at least once a year. The Committee reports to the Board on this meeting. is convened between A once-yearly meeting the Board of Directors and management to review the risk management process and ascertain its proper execution. During these meetings, an analysis of the current risk matrix and the critical factors influencing the likelihood of new risks are conducted. In addition, recommendations and enhancements are incorporated to fortify the model. Principal officers’ participation is evaluated in accordance with the circumstances. For the Company, sustainability is a long-term plan that will be subject to adjustment over time. To this end, an annual meeting between the Board of Directors and Corporate Management Control, Risk and Sustainability Management has been established, as well as monthly meetings with the Culture, Ethics and Sustainability Committee to discuss progress and challenges in the work pillars. In addition, the plan for dissemination and communication to the various stakeholders is analyzed. The participation of the Company’s main executives in the sessions is analyzed on a case-by-case basis. The Board of Directors approves the Integrated Report before it is presented at the General Shareholders’ Meeting. The report’s objective is to provide stakeholders with pertinent information regarding the Company in the domains of environment, society, and governance. The Corporate Internal Audit Manager attends monthly meetings of the Directors’ Committee, which periodically monitors its functioning. The Board of Directors has also agreed to meet semi-annually with the Corporate Internal Audit Manager to discuss the following matters: annual audit program, any serious deficiencies detected, irregular situations that by their nature should be reported to the competent supervisory bodies or the Public Prosecutor’s Office, recommendations and improvements that in the opinion of the unit would be appropriate to minimize irregularities and the effectiveness of crime prevention models implemented by the Company. A case-by-case analysis is conducted regarding the attendance of the company’s principal officers at the sessions, depending on the issues to be addressed. The external audit firm meets with the Board of Directors a minimum of three times per year for the purpose of reviewing the audit plan. This occurrence facilitates the identification of potential discrepancies identified in administrative and internal auditing systems, accounting practices, and serious deficiencies or irregularities that require notification to the appropriate auditing bodies. Similarly, it investigates potential conflicts of interest that could emerge among the auditing firm or its staff. At least three times per year, the Directors’ Committee meets with the external audit firm, and the inclusion of the company’s most senior officers is assessed on a case-by- case basis and in accordance with the subject matter. External Audit CMF 3.6.V 38 MAIN PILLARS OF THE INTERNAL AUDIT DEPARTMENT THE INTERNAL AUDIT DEPARTMENT CONTRIBUTES TO THE COMPANY IN ACHIEVING ITS OBJECTIVES WITH A SYSTEMATIC APPROACH TO IMPROVE THE EFFECTIVENESS OF RISK MANAGEMENT, CONTROL AND GOVERNANCE PROCESSES, REPORTING DIRECTLY TO THE BOARD OF DIRECTORS AND THE DIRECTORS’ COMMITTEE. The main pillars of the department are: > > Process Audit. IT Audit (Cybersecurity, Ethical Hacking, Business and Risk Impact Analysis). Fraud Prevention Program. > > Corporate Risk Matrix (Testing). > Corporate Policy Audit. > > Design of anti-corruption models for laws (FCPA, Law N°20.393 of Chile and Law N°27.401 of Argentina). SOX Matrix Audit (Testing). > Ongoing monitoring of strategic variables. > Operational audits (territorial coverage: inventories, > > audits, among others). Anonymous complaints and investigations (EthicsPoint). Follow up (standardized implementation follow-up model). During 2023, the Board of Directors met three times with the external audit firm and discussed, among other matters, issues related to the Company’s financial statements, results of the review of the 20-F report, relevant aspects of the audit and the Company’s internal control situation. The Board also met twice with the internal audit area, where topics such as the planning of audit processes for the year 2023, the renewal of the certification of the crime prevention model and the results of the internal audit of each of the Company’s operations, among others, were discussed. Finally, during 2023, the Board met once with the Management Control, Risk and Sustainability area, where the Company’s situation in these areas, the work plan and opportunities for improvement were presented. INTEGRATED ANNUAL REPORT 2023Principal officers CMF 3.4.I, 3.4.II The Management Team or group of senior executives reports to the Board of Directors through its senior officer, the Chief Executive Officer, to whom the Corporate Managers of various functional areas report (Administration and Finance, Legal, Strategic Planning, Human Resources and IT), as well as the General Managers of each of the operations (in Argentina, Brazil, Chile and Paraguay). The Chief Executive Officer is ultimately accountable to the Board of Directors for achieving the strategic goals set by the Board of Directors. Coca-Cola Andina’s corporate officers are responsible for ensuring the sustainable creation of value, within the framework of transparency, ethics and corporate responsibility. The General Managers are responsible for the immediate administration of the businesses of each of the Operations. 10 Officers 6 Chilean 4 Foreign citizens 39 M E M O R I A A N U A L I N T E G R A D A 2 0 2 3 ADMINISTRATIVE STRUCTURE Board of Directors Finance Committee Ethics, Culture and Sustainability Committee Executive Committee Chief Executive Officer Directors’ Committee Audit Committee Internal Audit General Manager Argentina General Manager Brazil General Manager Chile General Manager Paraguay Chief Financial Officer Chief Strategic Planning and Digital Development Officer Chief Legal Officer Chief Human Resources Officer Chief Information Technology Officer INTEGRATED ANNUAL REPORT 2023234567891 40 MIGUEL ÁNGEL PEIRANO ANDRÉS WAINER FERNANDO JAÑA Corporate Officers CMF 3.4.I Chief Executive Officer Electrical Engineer In office since January 2, 2012 RUT 23.836.584-8 Chief Financial Officer Economist In office since November 1, 2010 RUT 10.031.788-5 He holds an electronic engineering degree from the Instituto Tecnológico de Buenos Aires and has postgraduate studies at Harvard Business School and Stanford University. Previously, he was senior engagement manager at McKinsey & Company and was president of Coca-Cola Femsa Mercosur. He holds a business administration degree with a major in economics from the Pontificia Universidad Católica de Chile and a master’s degree in finance from the London Business School. He joined the Company in 1996 and since 2010 he has been Chief Financial Officer. Previously, he was development at Coca-Cola Andina Argentina, manager administration and finance manager at Coca-Cola Andina Chile and research and development corporate manager at the Corporate Office. Chief Strategic Planning & Digital Development Officer Industrial Civil Engineer In office since May 2, 2019 RUT 12.167.257-K He holds an industrial civil engineering degree from Universidad Adolfo Ibáñez and a master’s degree in logistics and supply chain management from The University of Sydney, Australia. He joined the Company in 2014 and has held his current position since 2019. He was general manager of Coca-Cola del Valle, manager of innovation and projects in Coca-Cola Andina Chile, ecommerce manager at Cencosud Supermercados and logistics and distribution manager at CCU. He has also worked as a teacher and researcher at Universidad Adolfo Ibáñez. JAIME COHEN GONZALO MUÑOZ MARTÍN IDÍGORAS Chief Legal Officer Lawyer In office since September 1, 2008 RUT 10.550.141-2 Chief Human Resources Officer Auditor Accountant In office since January 1, 2015 RUT 7.691.376-5 Chief Information Technology Officer Systems Engineer In office since November 5, 2018 RUT 22.526.397-3 He holds a law degree from the Universidad de Chile and a master law degree from the University of Virginia, United States. Previously, he was manager of legal affairs at Socovesa S.A. (2004- 2008); corporate banking lawyer at Citibank N.A., Santiago de Chile international associate at Milbank, Tweed, Hadley & McCloy, New York (2001-2002); associate lawyer at Cruzat, Ortúzar & Mackenna, Baker & McKenzie (1996-1999) and lawyer in the area of financial and real estate advisory at Banco Edwards (1993-1996). (2000-2004); He holds an auditor accountant degree from Universidad de Chile; throughout his professional career he specialized in the areas of human resources, finance, general management and trade marketing. Previously, he was director of finance, general manager and director of human resources in various Latin American countries in the British American Tobacco company. He has also served as a professor of marketing at Universidad de Chile. He holds a bachelor’s degree in systems from Universidad John F. Kennedy in Argentina, with a specialization in information technology. Previously he worked for 18 years at Cencosud. During that time, he served as CIO for the home improvement division (2015-2018), regional manager of the SAP center of expertise (2014-2015) and regional CTO (2010- 2014). He also worked in different technology positions in different companies such as Correo Argentino and Arcor. INTEGRATED ANNUAL REPORT 202341 FABIÁN CASTELLI RENATO BARBOSA JOSÉ LUIS SOLÓRZANO FRANCISCO SANFURGO General Manager Industrial Engineer In office since April 1, 2014 DNI 17.744.981 General Manager Economist In office since January 2, 2012 CPF 183.430.901-87 General Manager Business Administrator In office since April 1, 2014 RUT 10.023.094-1 General Manager Mechanical Engineer In office since January 1, 2005 RUT 7.053.083-K General Managers and Executive Teams by country CMF 3.4.I He holds an industrial engineering degree from Universidad Nacional de Cuyo, in a management with specialization development program at IAE, Argentina and Donald R. Keough System Leadership Academy. He joined the Company in 1994 and since 2014 he has been general manager of Coca-Cola Andina Argentina. Previously he held the positions of head of the Mendoza sales department, business development and planning manager, marketing manager and commercial manager. He was also director of AdeS in Argentina, vice president of Asociación de Fabricantes Argentinos de Coca-Cola (AFAC) and Director of Cámara Argentina de Industria de Bebidas sin Alcohol (Argentine Chamber of Non-Alcoholic Beverages Industry). Fernando Ramos Administration and Finance Manager Paola Rolando Human Resources Manager Pablo Bardin Operations Manager He holds an economist degree from Universidade do Distrito Federal Brazil, with specialization in business and post- graduation studies in business from FGV Sao Paulo, Brazil and an MBA in marketing from the FGV Rio de Janeiro, Brazil. He joined the Company in 2012 as general manager of Coca-Cola Andina Brazil. Previously held the position of general manager of Brasal Refrigerantes (Coca-Cola bottler in the central-eastern region of Brazil). Marcio Bauly Sales Manager Rodrigo Klee Operations Manager David Parkes Administration and Finance Manager In charge of the reporting areas Santiago López Novotny Supply Chain and Logistics Manager Max Ciarlini Human Resources Manager Diego Garavaglia Commercial Manager Ariel Molina Legal Manager Daniel Caridi General Manager Andina Empaques Argentina S.A. Fernando Fragata Legal and Institutional Relations Manager Isabel Salvador Marketing Manager in He holds a business administration degree from Universidad Adolfo Ibáñez, the areas of with specialization marketing and finance. He joined the Company in 2003 and since 2014 he has been general manager of Coca-Cola Andina Chile. He previously held the positions of general manager of Coca- Cola Andina Argentina and commercial manager of Coca-Cola Andina Chile. Prior that, he was commercial manager of Coca-Cola Polar. to a in specialization He holds a mechanical engineering degree from Universidad de Concepción project and management from Universidad Adolfo Ibáñez. He joined the Company in 1988 and has been general manager of Coca- Cola Paresa since 2005. Previously, he was manager of Comercial Dimetral in Punta Arenas, branch manager of Citicorp Punta Arenas and general manager of Cervecería Austral in Punta Arenas. Alejandro Zalaquett Administration and Finance Manager Rodrigo Ormaechea Growth, Strategy and Digital Transformation Manager Rodrigo Marticorena People Manager Pía Fertilio Legal and Regulatory Affairs Manager Alejandro Vargas Operations Manager Rodolfo Peña Market Manager Luz De María González IT Business Manager Álvaro Félix Rio García Alcoholic Beverages Manager Alejandro Nahmías* Finance Manager Melina Bogado Commercial Manager Leonardo Calvete Quality Manager María Teresa Llamosas Human Resources Manager Alejandro Varas Production Manager Julio Fiandro Logistics & Supply Chain Manager Ángel Almada PAC Manager (Public Affairs and Communications) Rafael Ramos Maintenance Manager *Mr. Eduardo Yulita served as Finance Manager until December 31, 2023. INTEGRATED ANNUAL REPORT 202342 REMUNERATION POLICY FOR PRINCIPAL OFFICERS GRI 2-20 | CMF 3.4.III, 3.4.IV, 3.6.XI, 3.6.XII The Directors’ Committee is the body in charge of reviewing the compensation models and compensation plans for managers, main executives and employees of the Company. This review is carried out at least once a year and does not include the participation of shareholders or other stakeholders. The Company does not have an independent Compensation Committee. The plans, tailored to the specifics of each market, include a fixed remuneration and a performance bonus, the amounts of which vary based on the position and/or responsibility undertaken. Performance bonuses are paid provided that the personal goals previously defined for the Company and each individual executive are met. In the case of the Chief Executive Officer, his performance bonus varies mainly by the consolidated adjusted EBITDA1 . The Corporate Officers’ performance bonuses are calculated based on consolidated adjusted EBITDA1 in Chilean pesos, together with individual goals, as defined by the Chief Executive Officer. A percentage of the performance incentive bonus for certain executives is indexed to the share price of the company and postponed for a maximum of five years. Permanence incentives are another feature of this pay plan that certain executives receive after fulfilling specific terms in their roles or responsibilities. Finally, the variable compensation of the General Managers of the operations is influenced by several factors, mainly the consolidated adjusted EBITDA generated by their operation in local currency; consolidated adjusted EBITDA in Chilean pesos; market share and operating cash flow in local currency; sustainability indicators - water consumption, percentage of resin recycled in bottles in the operations that apply and the percentage of returnability over NARTD2- volume; and goals associated with digital development, among others. The Chief Executive Officer may also include if deemed appropriate. The General individual goals, Managers, for their part, communicate the respective indicators to the line managers, according to the nature of their functions. None of the senior officers has any ownership interest in the Company. Remuneration of principal officers in 2023 CMF 3.4.II, 3.4.III Ch$ 6,846 million Fixed remuneration paid to principal officers (2022 Ch$5,406 million) Ch$ 3,546 million Remuneration in performance bonuses paid to principal officers. (2022 Ch$3,400 million) Ch$ 0 pesos Severance indemnities paid to key executives. (2022 Ch$0) (1) Consolidated Adjusted EBITDA: includes revenues, cost of sales, distribution costs and administrative expenses included in the Financial Statements filed with the Financial Market Commission and determined in accordance with IFRS, plus depreciation. (2) NARTD: Non Alcoholic Ready To Drink INTEGRATED ANNUAL REPORT 2023PREVENTION OF CRIME AND CORRUPT PRACTICES GRI 205-1 | CMF 3.1.III, 8.1.5 CRIME PREVENTION MODEL (CPM) CMF 3.1.III, 3.6.XIII the The Company establishes regulations that comprise the Crime Prevention Model, which is intended to oversee and control the prevention of corrupt practices and criminal activity, via its Corporate Policy for the Prevention of Crime and Corrupt Practices. This is accomplished through initiatives that encourage law-abiding behavior. The scope of this Model, which is continuously revised legislative changes, incorporate to extends to all franchised territories and includes senior management, directors, and third-party contractors of the organization. The Company is presently revising its Crime Prevention Model in collaboration with external consultants legislative changes that have been incorporated. reflect the to Board of Directors Embotelladora Andina S.A. Board of Directors and/ or Highest Administrative Authority Subsidiaries General Manager Embotelladora Andina S.A. and its Subsidiaries Audit Committee Ethics, Culture and Sustainability Committee Anti-corruption laws and regulations Crime Prevention Policy Crime Prevention Manager 43 ) e c i l o P r o e c ffi O s ’ r o u c e s o r P c t i l b u P , e c i t s u J ( t t u p u O Prevention Activities Detection Activities Response Activities CPM Supervision and Monitoring Supporting Areas Control Environment Legal and Labor Instruments Administration and Finance Management Legal Management Human Resources Management Audit Management Other Managements Code of Ethics and Business Conduct Procedure for Complaints Procedures and Internal Rules and Regulations of Order, Hygiene and Safety Chapter Internal Rules of Order, Hygiene and Safety Annex Labor Contract Annex to Service Contract Sworn Statements Directors and Senior Officers Crime Prevention Model Certification i l s t n a p m o C l i ) s a e r A e b s n o p s e R - e e t t i m m o C t i d u A - s r o t c e r i D f o d r a o B ( s t r o p e R INTEGRATED ANNUAL REPORT 2023 44 To ensure procedural transparency, the Crime Prevention Model is audited on an on-going basis by an external organization authorized by the Financial Market Commission in (CMF). The most recent certification was obtained December 2022, and its validity spans a period of two years. In addition to preventing corrupt practices in general and conduct sanctioned by Law No. 20,393 (including its amendments), the purpose of this model is to ensure that regulatory compliance programs are implemented across the Company. The Board of Directors appoints a person in charge with the responsibility of auditing, supervising, and updating this model, as well as devising, in collaboration with management, the means by which it can be effectively applied and monitored. This model anti-corruption contemplates different regulations in force, such as the Chilean Law on Criminal its Liability of Legal Entities amendments), the Foreign Corrupt Practices Act of the United States of America (FCPA) and similar applicable laws such as, for example, Law 27,401 on Criminal Liability Applicable to Legal Entities of Argentina. (Law No. 20,393 and Coca-Cola Andina is committed to upholding all anti- corruption laws, which govern its interactions with public officials, donations (for charitable and social reasons as well as to political parties and candidates), and its relationships with suppliers and contractors. It is forbidden for anyone representing the Company to promise, offer, or consent to provide an undue financial advantage to any public or private official, domestic or foreign, under any circumstances or pretenses. Employees are also required to make sure that the Company’s funds, assets, or the performance of acts and contracts are never used for illicit or criminal purposes. They are also required to report to their hierarchical superior any situations that they discover fall into this category. Only the Chief Executive Officer of the Company, the General Managers of its four operations, or individuals specifically authorized by them in Argentina, Brazil, Chile, and Paraguay are permitted to communicate with public officials on behalf of the Company. CONFLICTS OF INTEREST GRI 2-15 | CMF 3.1.III The Corporate Policy on Conflicts of Interest incorporates an action model aimed at preventing and mitigating the risks associated with situations where conflicts of interest arise. In addition, Coca-Cola Andina identifies its related bodies through a formal declaration to directors and part of its officers, which is kept in reserve. Directors General Managers Chief Executive Officer Officers required to report related entities: Managers (first line reports to the General Manager) Corporate Officers and their direct reports, their assistants and all Corporate personnel All IT, purchasing, credit, collections, and second line sales management personnel. INTEGRATED ANNUAL REPORT 202345 Number of complaints by subject matter GRI 2-16 108 Total 0 Corruption 32 Workplace harassment 3 Conflicts of interest 10 Policy violations 0 Client Privacy Information 1 Discrimination 2 Environment, safety and health 0 Relations with indigenous peoples 11 Sexual harassment 1 Human rights 0 Use of privileged information 48 Other ANONYMOUS REPORTING CHANNEL GRI 2-16, 2-26 | CMF 3.2.XII.C, 3.6.IX, 5.5 The Directors and Audit Committee of Embotelladora Andina S.A. requested the establishment of an Anonymous Whistleblower Channel on the company website in order to receive, assess, and investigate complaints pertaining to accounting and auditing, as well as potential violations of anti-corruption regulations, from employees and third parties in general. This ensures the privacy of those who report suspicious activity, as they can view the status of their complaint using a code. Every member of the Board of Directors has unrestricted, instantaneous, permanent access to the reports they have received, regardless of their location. It should be noted that despite the fact that the majority of complaints received through this channel have nothing to do with the areas for which it was intended, they are nonetheless assessed and looked into based on the severity and nature of the complaints. 88 were investigated and closed out of all the complaints that were received in 2023; the remaining 20 are currently being reviewed. Coca-Cola Andina’s Management has taken the following actions in response to the different complaints received during 2023 through the Anonymous Reporting Channel: > Reinforcement of communication and institutional training. > Analysis of work environment and behavior in the Company. > Reassignment of employee positions. > Internal Audit investigations and reports. > Field visits. > Analysis of behaviors according to the Company’s Code of Ethics. > Analysis and comparison of performance of reported sales channels. > Implementation of coaching programs. > Analysis of the grounds for dismissal due to restructuring without personal reasons. > Investigations. > Reorganization of processes and creation of new workflows. INTEGRATED ANNUAL REPORT 2023MAIN POLICIES AND GUIDELINES GRI 2-23, 2-24, 205-2 | CMF 3.1.I, 8.1.4 We have corporate policies and standards that are required for the entire Organization and are continuously being improved in order to uphold Corporate Governance practices and guarantee their proper operation. Internal Audit monitors how these regulations are being applied in order to document the level of compliance and report the findings to the Directors and Audit Committee. The primary policies are available for stakeholders to view and familiarize themselves with on our website. Despite this, all of the Company’s policies and standards are available to employees and are published. Corporate Governance policies and codes The Company’s most pertinent policies and standards are listed in the following excerpts, arranged by subject. 46 Corporate Diversity Policy of the Board of Directors CMF 3.1.VI This Policy aims to outline, in broad strokes, the requirements and attributes that the Company’s shareholders should take into account when proposing candidates for the Coca-Cola Andina directorship. In order to better ensure the long-term sustainability of the Company and create value, this Policy aims to reduce any potential barriers related to gender, society, or culture that might in any way impede the natural diversity of skills, experiences, visions, traits, and conditions that should exist on the Company’s board of directors. Corporate Policy on Free Competition in the Markets CMF 3.1.III, 8.1.4 in the markets is a Free competition fundamental pillar in our way of doing business. Coca-Cola Andina is committed to adhering strictly to the regulations governing free competition in the markets which, in general terms, penalizes anyone who engages in any activity, deed or convention that prevents, limits, restricts or hinders free competition or tends to produce such effects, or that amounts to an abuse of a dominant position in a market in a way that could be detrimental to general interest of the economy. Corporate Governance Manual CMF 3.1.I the use of this document, With the relationships between the entities that oversee the Company’s management function and the control model put in place to produce results for the various stakeholders in terms of the economy, society, and environment can be managed effectively. Therefore, in order to achieve operational efficiency targets and strategic goals, the Manual defines and puts into practice the administration, management, functions, and and control structures, methodologies. It also outlines plans for integrating these guidelines into the Company’s culture and functioning. Code of Ethics and Business Conduct CMF 3.6.VII Set of principles and ethical conduct that guide the behavior of all employees, executives, members of the Board of Directors and third parties acting on their behalf. It regulates among others, matters such as conflicts of interest, accounting information, internal loans, fraud, dealings with public officials, clients and suppliers, political and humanitarian contributions, Law 20,393 and the Ethics Committee. INTEGRATED ANNUAL REPORT 2023Corporate Policy for the Prevention of Crimes and Corrupt Practices GRI 205-2, CMF 3.1.III This document serves to set the rules that will govern the Company and its Subsidiaries’ adoption, use, and management of the Crime Prevention Model. Corporate Policy on Gifts and Hospitality CMF 3.1.III This Policy’s goal is to reduce the possibility of corruption in relation to giving and receiving gifts and/or showing hospitality. Corporate Donations Policy It protects the Company’s interests by keeping it out of situations where corruption arises as a result of donations. Regardless of the size or type of donation, all contributions must abide by this policy. Anonymous Complaint Procedure CMF 8.1.5 It covers the processes and abilities to receive, assess, and look into complaints about accounting, accounting controls, auditing, and potential anti-corruption law infractions from workers and other parties at large, as well as those pertaining to general accounting concerns. According to the Company’s policies, this procedure states that no member may directly or indirectly retaliate against anyone who files a complaint in good faith. 47 Human Resources Policies and Codes Corporate Human Rights Policy CMF 2.1, 3.1.II, 3.6.I, 4.2 The international human rights principles found in the United Nations Global Compact, the International Labor Organization’s Declaration on Fundamental Principles and Rights at Work, the Universal Declaration of Human Rights, and the United Nations Guiding Principles on Business and Human Rights serve as the foundation for Coca- Cola Andina’s Human Rights Policy. Corporate Policy on Non-Discrimination and Harassment, Respect for People, Diversity and Inclusion CMF 3.1.VII, 5.5 to promote inherent worth, This policy’s goal the is integration of diversity and inclusion by placing a high value on respecting each person’s irrespective of race, sex, origin, age, religion, marital status, sexual orientation, gender identity, or mode of expression, disability, status as a veteran, level of education, experience in life, opinions, ideas, or beliefs. Additionally, it aims to control and prevent sexual harassment in the workplace in all of its manifestations. Crime prevention policies and codes Other policies of interest Governance < Audit Committee Regulations < Habituality Policy < Corporate Delegation of Authority Policy Finance and accounting < Accounting Policies < Corporate Internal Control System Policy < Corporate Financial Investments and < Code of Ethics Suppliers and Third Financing Policy Parties < Corporate Policy on Management of Conflicts of Interest and Related Party Transactions < Corporate Sustainability Policy < Corporate Environmental Management Policy < Corporate Food and Beverage Waste Policy < Corporate External Communications < Policy Insider Trading and Information of Interest to the Market Management Manual < Corporate Power of Attorney Policy < Corporate Risk Management Policy < Corporate Policy Management Framework < Corporate Credit Granting Policy < Corporate Policy on Currency Hedging for Commodity Purchases < Corporate Tax Policy < Corporate Purchasing and Investment Policy < Corporate Annual Budget Policy < Corporate Insurance Policy Human resources < Corporate Compensation Policy < Corporate Policy on International Movement of People < Corporate Performance Policy < Clawback Policy INTEGRATED ANNUAL REPORT 2023RISK MANAGEMENT MODEL Coca-Cola Andina has a Risk Management Model that reaches all operations and collaborators of the Company and promotes a culture in which management responsibility is shared by all. RISK MANAGEMENT STRATEGY The goal of the risk management strategy is to create a culture and procedures for handling pertinent business risks so that, in the event that they arise, the consequences can be controlled and contingencies are in place. POLICY AND METHODOLOGY CMF 3.6.I Based on a regulatory body that applies to the entire company, the Risk Management Model is integrated by a policy that sets governance and by methodologies that give a common language for all operations. This makes it easier to prepare risk maps, monitor them, and report to the Board of Directors and senior management. The Committee of Sponsoring Organizations of the Treadway (COSO) and, particularly, relating to risks associated with climate change, the Task Force on Climate-related Financial Disclosure (TCFD) provide the Company with guidance in defining the policy and methodology. RISK AND SUSTAINABILITY MANAGEMENT GOVERNANCE GRI 2-14 | CMF 3.2.VII, 3.6.IV, 3.6.V, 3.6.VI 48 Board level Executive Level Corporate Level Operations Level BOARD OF DIRECTORS Safeguarding the Company’s value against various risks is one of its primary responsibilities, along with knowing, comprehending, and improving the risk management culture. Directors’ and Audit Committee Ethics, Culture and Sustainability Committee INTERNAL AUDIT Reporting to the Audit Committee, it ensures that the Board of Directors’ approved guidelines are followed in the risk management process, including taking appropriate mitigation actions when needed. CHIEF EXECUTIVE OFFICER Management Team* Corporate Sustainability and Risk Committee** Coca-Cola System Forums In charge of appropriately managing relevant risks and material Sustainability issues for the entire Company. In charge of establishing the strategic goals for significant sustainability issues and making sure the prerequisites are met for an appropriate mitigation of risks. Spheres for disseminating the system’s best practices and relevant trends regarding Sustainability and Risks (ERM). MANAGEMENT CONTROL, RISK AND SUSTAINABILITY CORPORATE MANAGEMENT Unit in charge of detecting, quantifying, monitoring and communicating risks and material sustainability issues. Environment Department Risk Management Community Liaison Department Roundtables with operations They meet periodically and independently to standardize criteria and promote best practices. GENERAL MANAGERS AND FIRST LINE Their responsibility is to maintain adequate management of relevant risks and material sustainability issues in their operation. LOCAL RISK ADMINISTRATOR The local coordination of the Risk Management process is its primary duty. *Consists of the Chief Executive Officer, Corporate Officers and General Managers of Operations. **The Corporate Sustainability and Risk Committee consists of: Chief Executive Officer, Chief Legal Officer, Chief Financial Officer, Chief Human Resources Officer, Chief Strategic Planning & Digital Development Officer and of the Management Control, Risk and Corporate Sustainability Manager, as Executive Secretary. INTEGRATED ANNUAL REPORT 2023RISK MANAGEMENT PROCESS CMF 3.6.III, 3.6.VI Identifying and assessing risks and their severity The Company assesses and organizes risks into pillars or subcategories using context analysis, disclosures or internal and external conferences to the Coca-Cola system, and the annual budgeting process. The probability of occurrence and impact for each risk is calculated, allowing the criticality or local and particular severity of each risk to be determined and prioritized for management. Identifying and assessing mitigation plans thoroughly analyzing This stage entails designing, implementing, the mitigating and measures. The impact of the identified risks and/or their contribution to lowering their probability of occurrence are evaluated for each. Determining risk exposure After the Operations have put their mitigating measures into place, the risk exposure, also known as residual risk, is then ascertained. The necessary actions and level of urgency are determined by the severity of each risk and its exposure. 1 2 3 Continuous Risk Management Process 6 5 4 Risk response plan reporting and validation Monitoring and surveying Critical analysis and ongoing improvement We seek to identify synergies and promote the extension of good practices related to risk mitigation and business model resilience through coordination instances, working groups, critical analysis, and benchmarking across operations. Risk managers continuously monitor risks and controls to ensure the continuity and quality of mitigating actions. its part, verifies risk Internal Audit, for processes and mitigation actions and reports on its findings. To close the gaps, those in charge develop action plans, the progress of which is tracked on a regular basis. the Once risks, controls, and effective exposure have been identified, the results are escalated to the Corporate level and the Board of Directors for validation of mitigation actions, residual risks, and the development of new mitigations as needed. 49 RISK MANAGEMENT TRAINING CMF 3.6.VIII DURING 2023, MORE THAN 2,000 COLLABORATORS RECEIVED TRAINING IN THE MANAGEMENT OF PARTICULAR RISKS, INCLUDING GIFTS, FREE COMPETITION, INSIDER INFORMATION, AND CONFLICTS OF INTEREST, AMONG OTHERS, WITH THE GOAL OF FOSTERING AN EFFECTIVE RISK CULTURE. THE TRAINING ALSO INCLUDED INSTRUCTION ON HOW TO IDENTIFY AND ADDRESS RISK MATERIALIZATIONS. FURTHERMORE, AROUND ONE HUNDRED COLLABORATORS RECEIVED TRAINING ON RISK MANAGEMENT CONCEPTS. INTEGRATED ANNUAL REPORT 2023RELEVANT BUSINESS RISKS GRI 2-25, 205-1, 306-1 | CMF 3.6.II, 3.6.II.A, 8.1.4| The following is a summary of the main risks affecting the business 50 We rely heavily on our relationship with The Coca-Cola Company, which has substantial influence over our business and operations. Non-renewal of our authorization to produce and market its branded products, or other changes in our relationship, may adversely affect our business. The beverage business environment is changing rapidly, including as a result of increased health and environmental concerns, such as epidemic diseases, single use packaging, and plastic bottles pollution, and if we do not address evolving consumer product and shopping preferences, our business could suffer. Increased concern about the health effects of sugar and other sweeteners in beverages could result in changes to the beverage business that may adversely affect our financial results. Our business is highly competitive, including with respect to price competition, which may adversely affect our net profits and margins. If our raw material costs increase, including as a result of U.S. dollar/local currency exchange risk, price volatility and inflation, our profitability may be affected. Our business is subject to risks arising from pandemics such as the COVID-19. Our insurance coverage may not adequately cover losses resulting from the risks for which we are insured. Significant additional labeling or warning requirements may inhibit sales of our products. Our business may be adversely affected if we are unable to maintain brand image and product quality. If we are unable to protect our information systems against data corruption, cyber-based attacks or network security breaches, our operations could be disrupted. Trademark infringement could adversely impact our beverage business. We may not be able to successfully implement our expansion strategies or achieve the expected operational efficiencies or synergies from potential acquisitions. Weather conditions or natural disasters may adversely affect our business. If we fail to comply with personal data protection and privacy laws, we could be subject to adverse publicity, government enforcement actions and/or private litigation, which could negatively affect our business and operating results. Perception of risk in emerging economies may impede our access to international capital markets, hinder our ability to finance our operations and adversely affect our financial performance. Instability in the supply of utility services and oil prices may adversely impact our results of operations. Water scarcity, poor water quality and energy shortages could adversely impact our production costs and capacity. Climate change and legal or regulatory responses thereto may have an adverse impact on our business and results of operations. Our ability to achieve our environmental, social and governmental goals are subject to risks, many of which are outside of our control and our reputation and brands could be harmed if we fail to meet such goals. INTEGRATED ANNUAL REPORT 202351 Our business may be adversely affected if we fail to renew collective bargaining labor agreements on satisfactory terms or experience strikes or other labor unrest. Our business is subject to regulation, which is complex and subject to change. Our business is subject to increasing environmental regulation, which may result in increases in our operating costs or adverse changes in consumer demand. If we were to become subject to adverse judgments or determinations in legal proceedings to which we are, or may become, a party, our future profitability could suffer through significant liabilities, a reduction of sales, increased costs or damage to our reputation. Adverse judgments or determinations in tax proceedings to which we are, or may become, a party, may have a material adverse impact on our business and results of operations. The countries in which we operate may adopt new tax laws or modify existing laws or their interpretations, to increase taxes applicable to our business or reduce existing tax incentives. If we do not successfully comply with laws and regulations designed to combat corruption in countries in which we sell our products, we could become subject to fines, penalties or other regulatory sanctions, and our sales and profitability could suffer. We may not be able to recruit or retain key personnel. A devaluation of the currencies of the countries where we have our operations, with regard to the Chilean peso, can negatively affect the results reported by the Company in Chilean pesos. The imposition of exchange controls could restrict the entry and exit of funds to and from the countries in which we operate, which could significantly limit our financial capacity. Geopolitical and other challenges and uncertainties globally could have a material adverse effect on the global economy and our business. Negative information on social media and similar platforms could adversely affect our reputation. INTEGRATED ANNUAL REPORT 202352 RELEVANT BUSINESS RISKS ACCORDING TO THE LOCAL SITUATION OF EACH OPERATION CMF 3.6.II.; 3.6.II.A Y 6.2.VIII > Our business operations in Argentina are dependent on economic conditions in Argentina. > Political and economic instability in Argentina may recur, which could have a material adverse effect on our Argentine operations and on our financial condition and results of operations. > Inflation in Argentina may adversely affect our operations, which could adversely impact our financial condition and results of operations. > Our business operations in Brazil are dependent > Our growth and profitability depend significantly on economic conditions in Brazil. on economic conditions in Chile. > Historically volatile political, social and economic conditions in Brazil could adversely affect our business and results of operations. > The Brazilian real is subject to depreciation and volatility, which could adversely affect our business, financial condition and results of operations. > Civil unrest in Chile, the process to draft a new constitution, and the health conditions resulting from COVID-19 have had and could have in the future a significant adverse effect on the general economic conditions in Chile and our business, results of operations and financial condition. > Political developments in Chile could result in > Our business operations in Paraguay are dependent on economic conditions in Paraguay. > Inflation in Paraguay may adversely affect our financial condition and results of operations. > The Paraguayan guaraní is subject to depreciation and volatility, which could adversely affect our financial condition and results of operations. Inflation and measures increasing economic uncertainty in Brazil. the Brazilian government’s to curb including by interest rates, may contribute to inflation, > Changes in tax laws may increase our tax burden and reduce tax incentives and, as a result, negatively affect the Company’s profitability. > Brazilian tax proceedings can result in significant tax liability > The Argentine peso is subject to depreciation and volatility, which could adversely affect our financial condition and results of operations. > > The Argentine government has imposed, and may in the future impose further restrictions on currency conversions and remittances abroad, which could affect the timing and amount of any dividends or other payment we receive from our Argentine subsidiary. > The Argentine government’s ability to obtain financing from international capital markets may be limited or costly, which may impair its ability to implement reforms and foster economic growth. > The government may enact wage increases for private sector employees, which could increase our operating costs and affect our results of operations. > Governmental measures to prevent or respond to social unrest may adversely affect the Argentine economy and our business. > Price control policies of previous governments in Argentina, if reinstated in the future, may have a material and adverse effect on our results of operations in Argentina instability. > The Chilean peso is subject to depreciation and volatility, which could adversely affect our business. > Inflation in Chile and government measures to curb inflation may disrupt our business and have an adverse effect on our financial condition and results of operations. > A major natural disaster such as an earthquake, tsunami or forest fires in Chile could negatively affect the Chilean economy and our network infrastructure. RISK FACTORS RELATING TO THE ADRS AND COMMON STOCK CMF 3.6.II.Y 6.2.VIII 1. Preemptive rights may be unavailable to ADR holders. 2. Shareholders’ rights are less well-defined in Chile than in other jurisdictions, including the United States. 3. The market for our shares may be volatile and illiquid. INTEGRATED ANNUAL REPORT 202353 RISKS AND OPPORTUNITIES ASSOCIATED WITH CLIMATE CHANGE (TCFD FRAMEWORK) GRI 201-2 | CMF 3.1.II, 3.2.VII, 3.6.II, 3.6.II.A DURING 2021 AND 2022, THE SUSTAINABILITY, RISK MANAGEMENT AND FINANCE AREAS, TOGETHER WITH CORPORATE CITIZENSHIP, INITIATED A REVIEW PROCESS UNDER THE TCFD (TASK FORCE ON CLIMATE-RELATED FINANCIAL DISCLOSURES) STANDARD. THE COMPANY’S COMMITMENT IS TO FURTHER DEVELOP THE CORE ELEMENTS OF THE FOUR TCFD PILLARS AND TO FOCUS ON EXISTING GAPS IN ORDER TO DRIVE FULL COMPLIANCE WITH THE DISCLOSURE STANDARD. r o s t c e p s A D F C T s r a l l i P GOVERNANCE OF CLIMATE-RELATED RISKS AND OPPORTUNITIES: Corporate governance of climate-related risks and opportunities is described earlier in this chapter. See “Governance for Risk Management and Sustainability” section. STRATEGY AND METRICS: The physical and transition risks and opportunities that could arise from climate change were identified in the 2021–2022 exercise under two scenarios (one with a gradual shift to a low- carbon economy and the other with no action taken to reduce global GHG emissions) and under time horizons up to 2030 that were in line with the sustainability strategy’s time horizon. Following a prioritization and quantification process based on their potential financial impact, the management actions necessary to mitigate these risks, the primary monitoring metrics, and their 2030 targets were established. RISK MANAGEMENT: Incorporation of identified climate change risks into the current “Risk Management Model”. INTEGRATED ANNUAL REPORT 2023 RISKS RELATED TO CLIMATE CHANGE CMF 3.6.II: 3.6.II.A The following table lists the risks, impacts, mitigation strategies, and related metrics. Principal risks associated with climate change Probability and impact Actions 54 Transition scenario risk: Increased costs of packaging raw materials. Policies and laws aimed at preventing global warming are expected to get stricter, with special attention paid to energy- and emission- intensive sectors like the plastic resin industry. Transition scenario risk: Increase in fossil fuel prices. Increasing regulation of fossil fuels through additional fiscal and carbon pricing mechanisms may affect a key part of the value chain, such as distribution and logistics in the delivery of products. The risk that comes with more regulation of emissions related to the production of plastics and energy inputs—including direct carbon pricing—may materialize, driving up the cost of this raw material input. > > Probability low to medium Cumulative effect on consolidated adjusted EBITDA until 2030 Severity Medium Medium/High When taking into account the company’s own fleet (>1,400 trucks in Brazil and Chile) as well as the subcontracted fleet (>1,600 trucks), the materialization of this risk would have an impact on transportation costs. Fuel costs account for between 5% and 20% of transportation expenses, so fluctuations in these costs pose a risk to the financial results. Probability very low to low. Cumulative effect on consolidated adjusted EBITDA until 2030 High Severity Medium Increase the share of returnable packaging over total NARTD sales, or increase the sales volume of returnable packaging over total sales.. Target 2030: 42.8%. Increase the use of recycled resin and the collection of single- use bottles, or increase the % of recycled resin use over the total. Target 2030: 50%.. Packaging recyclability. Target 2030: 100%. Increase collection of packaging sold. Target 2030: 100%. Reduce the weight of bottles. > > > > Conduct life cycle analysis of packaging (carbon footprint). > Carbon footprint management: reduction of carbon footprint > emissions Scope 1,2,3. Investments in more fuel-efficient distribution fleets and efficient truck routing. Physical change scenario risk: Water scarcity as a result of drought and decreased precipitation. Production in water-stressed areas is impacted by a lack of water as a result of decreased rainfall and drought. The materialization of this risk would have an impact on water availability, necessitating an initial reduction in production at the Renca bottling plant owing to a raw material shortage. Probability very low to low Cumulative effect on consolidated adjusted EBITDA until 2030 Low Severity Medium > Improve water use efficiency, or improve the Water Use Ratio (liter of water/liter of beverage produced). Target 2030 WUR= 1.27. > Communities: Access to water and water replenishment. Coca-Cola System Goal: return 100% of water used in beverage production. Physical change scenario risk: Suppliers of agricultural ingredients are impacted by climate factors. Climate-related variables that can alter crop yields or result in crop loss include temperature, rainfall variability, and water stress. Brazil’s sugar crop yields would be impacted by the materialization of this risk, among other things. However, because the physical effects of climate change will take time to manifest, there is only a gradual and moderate expected short-term impact on business continuity and financial results. Probability very low to low Cumulative effect on consolidated adjusted EBITDA until 2030 Low Severity Low > Grow in portfolio and sales of reduced and sugar-free products, reducing the amount of kilocalories sold over total liters sold. Target 2030: 40.75 kilocalories sold per 200ml. Kilocalories sold over total liters sold. Percentage of sales of reduced and sugar-free categories. > INTEGRATED ANNUAL REPORT 202355 OPPORTUNITIES RELATED TO CLIMATE CHANGE GRI 2-25 | CMF 3.6.II, 3.6.II.A Principal opportunities related to climate change Impact Actions Returnable packaging is benefited by new environmental regulations. The materialization of this opportunity would enhance the Company’s already- developed competitive advantage in terms of know-how in the management and commercialization of returnable packaging. Cumulative effect on consolidated adjusted EBITDA until 2030 Medium > Increase the share of returnable packaging over total NARTD sales. Target 2030: 42.8%. Returnable packaging sales volume over total sales. Increased liquid intake as a result of rising temperatures The relationship with the community and the financial results would both benefit from this opportunity materializing. Broadening of the portfolio to meet consumer preferences. > > Master plan for production and logistics capabilities. Cumulative effect on consolidated adjusted EBITDA through 2030 Metric: Sales volume. Medium New and cheaper technology provides opportunities to improve efficiency and reduce operating costs. If this opportunity materialized, it would improve water and energy efficiency and make technology more accessible for distribution fleets that are more efficient. > *Investment in technologies to improve operational efficiency and reduce costs. Cumulative effect on consolidated adjusted EBITDA through 2030 Metric: Consolidated Adjusted EBITDA Low *Currently, we do not identify opportunities. With the exception of risks related to climate change. INTEGRATED ANNUAL REPORT 2023 RISKS RELATED TO FREE COMPETITION CMF 3.6.II.C, 8.1.4 | GRI 2-25 Engaging in conduct that violates the rules that govern free competition could seriously harm our relationship with the community and our financial results. The most significant effects on our business could include: sanctions and possible compensatory damages, damage to our corporate image, and impact on sales. The Company has implemented a Competition Compliance Program (the “Compliance Program”) in order to reduce this risk. The program is based on an analysis of the risks that are inherent in the business and consists of a number of documents and activities that aim to reduce each of the risks that have been identified. Each activity is assigned a specific person responsible for it, along with an opportunity. One of the main pillars of the Compliance Program is an annual training program for executives and collaborators. The course content and frequency are specifically tailored to the responsibilities of the various roles involved. Every year, an audit is conducted to verify the application of the Compliance Program in all four operations. RISKS RELATED TO CONSUMER HEALTH AND SAFETY CMF 3.6.II.D Consumer health risks brought on by product or input contamination or spoilage could have a negative impact on corporate reputation, sales, and market leadership, as well as its relationship with the community and financial results due to fines and potential indemnities. Our commitment to producing the highest quality products is our primary mitigation measure. We take significant precautions to minimize the risk of defects or contamination in our products. These precautions include quality control programs for raw materials, the manufacturing process and our finished products. We also have procedures in place to correct any problems that are identified as quickly as possible. There are three main lines of action to meet customer satisfaction, the norm and high standards: certifications, sensory analysis program and monitoring the consumer complaint indicator. The risk has a medium/high impact and severity because of our commitment to the community, but because of the mitigation measures put in place, the likelihood of it happening is now very low or low. For more details, see chapter 4 of this Integrated Annual Report. 56 DESCRIPTION OF EMERGING RISKS CMF 3.6.II.E Coca-Cola Andina considers risks that are new or gaining significance to be “emerging” if they meet certain criteria: they originate from events outside the company; they are specific to the activity; they have the potential to have a significant long-term impact; they may have an impact on operations and require modifying the Company’s strategy or business model. CHANGES IN BRAND IMAGE AND PRODUCT QUALITY Consumers’ and authorities’ growing concern about the effects of sugar and sweeteners, particularly on obesity, is a manifestation of the perception that products are of low quality or potentially harmful to health. Furthermore, worries regarding the effects of plastic on the environment could result in fewer people purchasing our products that are packaged in plastic bottles or in higher taxes, which would lower consumer demand. This risk has a long-term, significant, and distinct impact on the business since, in a few years, it may result in major changes due to ongoing legal actions or threats against companies that commercialize and sell beverages, which would have a substantial negative impact on profitability. WATER SCARCITY, POOR WATER QUALITY AND POLLUTION Water is the main ingredient in substantially all of our products. It is also a limited resource in many parts of the world, facing unprecedented challenges from overexploitation, increasing demand for food and other consumer and industrial products whose manufacturing processes require water, increasing pollution and poor management, lack of physical or financial access to water, sociopolitical tensions due to lack of public infrastructure in certain areas of the world and the effects of climate change. If demand continues to increase worldwide and the quality of available water continues to deteriorate, it would imply a significant increase in production costs, reputational damage or the possibility of facing capacity constraints. In addition, if periods of drought continue and are prolonged, operating costs could be significantly affected due to water and energy shortages, while changes in government regulations regarding the ownership or use of water resources could also affect the supply of this resource. We cannot assure you that water will be available in sufficient quantities and/ or quality to meet our future production needs or that it will be sufficient to meet our current water supply needs; therefore, the potential impact of this risk is long-term, significant and specific to the business. INTEGRATED ANNUAL REPORT 202357 INFORMATION SECURITY AND CYBERSECURITY RISKS CMF 3.6.II.B Coca-Cola Andina recognizes information security and cyber-attacks as potential sources of business risk. As a result, the company has developed and implemented a global strategy that enables: (i) establishing an organizational understanding in order to monitor cybersecurity risks related to its systems, people, assets, data, and capabilities; (ii) safeguarding systems and assets (including data); (iii) identifying deviations from established protocols; (iv) responding to cybersecurity incidents; and (v) restoring business operations, as needed. The CyberSafety framework adheres to the highest industry standards, is constantly tested for Business Continuity (BC) and Disaster Recovery (DR), and is maintained with an integrated view of people, processes, and technology. To strengthen its cyber resilience, the company adds new controls and systems each year, as well as conducts periodic and extensive testing of mitigation measures aimed to address vulnerabilities discovered during Ethical Hacking and Pentesting assessments. In addition, access to the platform is now protected by a “Zero Trust” architecture. This is supplemented by the outsourcing of infrastructure and information security services via a subcontract with one of Latin America’s top technology corporations. This organization offers on-site support, a user help center, network support, and cybersecurity monitoring. The is controlled by a contractual IT outsourcing service agreement, which is audited annually by an external auditor to ensure compliance with critical service controls ISAE 3402 standard. Throughout the specified selection process, all technology providers delivering SaaS or on-premises applications are evaluated using the cyber resilience methodology of INCIBE-CERT (Instituto Nacional de Ciberseguridad de España). in the INFORMATION SECURITY AND CYBERSECURITY GOVERNANCE BOARD OF DIRECTORS Audit Committee Among other things, this committee monitors risks arising from cybersecurity threats and is responsible for establishing policies, guidelines and strategies for information security risks. It also evaluates the scope and effectiveness of the cybersecurity and information security systems in place. (Meets monthly and, once a year, reviews cybersecurity risks, controls, ongoing initiatives, and future work plans). INTERNAL AUDIT Policies and guidelines are reviewed independently, with comments and reports issued to the Audit Committee. CHIEF EXECUTIVE OFFICER Cybersecurity Committee*. Assesses and monitors cybersecurity risks, approves the cybersecurity and contingency strategy and direction presented by the CISO, and reviews security operational indicators, control implementation status, project progress and future cybersecurity work plans. (Under the direction of the CISO, it meets when a major threat materializes or at least once a year). CORPORATE INFORMATION TECHNOLOGY MANAGEMENT Chief Information Security Officer (CISO) Oversees and manages cybersecurity issues and risks, creating, managing and executing the cybersecurity plan for networks, which are IT (information technology) and OT (operation technology). Oversees the implementation of the enhancements, architectures, policies and standards defined by the Company. Manages the IT risk map (RIA IT) and related mitigation plans. MANAGERS AND LOCAL BIT TEAM Managers, technical leaders, architects and specialists responsible for ensuring that safety policies, norms, standards and procedures are respected within their cells and work areas. Board Level Executive Level Corporate Level Operations Level * Composed of the Chief Human Resources Officer the Chief Legal Officer the Chief Information Technology Officer, the Corporate Manager of Management Control, Risk and Sustainability, the representative of the Corporate Internal Audit Management and the Information Security Manager (CISO). INTEGRATED ANNUAL REPORT 2023 58 INFORMATION SECURITY POLICY The goal of the information security policy is to safeguard information assets from attacks by means of an ongoing procedure. It lays out general rules for who is responsible for what, how to safeguard and manage information risks, and how to access, handle, manipulate, process, transmit, store, and do any other action involving information assets owned by the company. This policy also specifies the classification of information, the definition of responsibilities, and the use of digital technologies to support its execution. Examples of these solutions include unifying information storage and transmission systems, protecting information through Data Loss Prevention (DLP) practices, and encrypting information stored on the Company’s critical equipment. In this context, each member of the Company is responsible for safeguarding technological assets and protecting information in cyberspace, as well as the infrastructure that supports it. TRAINING AND DISSEMINATION Coca-Cola Andina continuously updates its workforce on the steps taken to advance cybersecurity, ensuring that they are all trained on the concepts and threats related to this field. In order to achieve this, information security management training is coordinated by the IT and HR departments, with an emphasis on the services and software utilized. These efforts persisted in 2023, and the Technology team also received training in cybersecurity procedures, including safeguarding digital assets, secure development practices, managing IT risk, and system modifications, among other things. To find vulnerabilities, phishing exercises were also carried out. INTEGRATED ANNUAL REPORT 202359 3 People: developing and caring for our talents Collaborator figures in this chapter include all consolidated subsidiaries. INTEGRATED ANNUAL REPORT 2023LIVING THE PURPOSE AT COCA-COLA ANDINA The challenge of articulating the Company’s Purpose to every individual involved in the operations across the four countries it operates in marked the start of 2023. This was made possible by a communication strategy built around the pillars supporting the purpose and incorporating partners and customers into the everyday reality. PROPÓSITO EN RUTA (PURPOSE ON THE ROAD) MORE THAN 120,000 UNIQUE USERS AND MORE THAN 470 HOURS OF CONTENT WERE VIEWED DURING THE PROPÓSITO EN RUTA CAMPAIGN, WHICH WAS PROMOTED VIA COCA-COLA ANDINA’S LINKEDIN ACCOUNT. 60 Launched live, with the CEO leading along with the Chief Corporate Officers and Operations General Managers. PIRIN G W I T H P U RPOSE The significance and weight of the Purpose, as well as its communicational role, are strategically aligned with the leadership of Coca-Cola Andina and the Company’s principal leaders. S N I P U RPOSE R U EILIN G O V N U Launch in each of the operations and Corporate Offices. Live, hybrid and virtual meetings, led by the General Managers of the operations and Committee Managers. Integrate cultural aspects and styles from each country. Empowerment of leaders. E A D ERS G L AININ R T 568 leaders were trained and then tasked with carrying out the communication strategies. The training focused on the Purpose’s inspirational power as well as communication tools. Using dynamic activities, pre-readings, and work groups. TIN G T O T H E O RGANIZA TI O N A IC N U M M O C Communication process focused on the operational role. Communication cascades led by the team leaders themselves. +80% of the staff has participated in the Purpose presentations. Communication processINTEGRATED ANNUAL REPORT 2023If you want to know more about collaborator indicators, see chapter 9. 61 DEMOGRAPHICS OF OUR COLLABORATORS COLLABORATORS BY OPERATION 16,628 Total Coca-Cola Andina collaborators 3,368 Total Argentina 8,055 Total Brazil 4,144 Total Chile (Chile + Holding) 1,061 Total Paraguay 2,810 Women 376 Women 1,407 Women 864 Women 163 Women 2,992 Men 6,648 Men 3,280 Men 898 Men 13,818 Men INTEGRATED ANNUAL REPORT 2023TALENT ATTRACTION AND DEVELOPMENT People are essential to achieving the goals of Coca-Cola Andina; therefore the company focuses on improving their well-being and bolstering its appeal as an attractive employer. To this end, it has a Talent and Succession Management Program that identifies and develops current and future leaders, aligned with the Company’s strategy and operational continuity. This involves attracting, retaining and developing talent, contributing to the intellectual capital of the Organization. Both leaders and employees play a key role in this process, which is crucial for the development of their careers and the continued success of the Company. ANDINA ON LINKEDIN CULTURAL AMBASSADORS This platform has proven to be a successful communication and talent acquisition tool, contributing to the company’s Recruitment & Selection (R&S) strategy. In 2023, more than 160 publications were published, with a total reach of 4,277,267 impressions, allowing us to gain almost 69 thousand new followers. In this vein, we launched the first series of livestreams, with the goal of communicating about the employer brand’s distinguishing characteristics and establishing new forms of relationship with the community, which has resulted in over 30,100 views and 858 hours of published content consumption through three events. Through the participation of more than 300 individuals who follow operations in Argentina, Chile, and Paraguay, this program aims to increase the reach and dissemination of content created on LinkedIn. We give them tools to improve their personal brand and the fundamentals of being a brand ambassador in order to strengthen their abilities as ambassadors. MENTORING PROGRAM FOR INTERNS - BRAZIL Aims to give interns the resources they need to succeed at the company by offering courses on the knowledge portal and communication channels and other resources. Currently, this program has 14 participants. If you want to know more about talent attraction indicators, see chapter 9. 62 Talent retention 34.3% of collaborators have more than 6 years of seniority Talent attraction 63.5% of collaborators are under 40 years of age Talent development 42.9% of jobs are filled by internal recruiting YOUNG TALENT AT ANDINA Over 50 people attended open days at the Córdoba plant to learn about the requirements, values, and culture of professionals. Under this program, 20 high school interns were integrated into various departments of the company, allowing for the identification of future team members and the strengthening of the connection between students and the working world. According to university students in Chile, Coca-Cola Andina is one of the most attractive companies to work for, placing it among the TOP 10 in the Merco Talento Universitario - Chile Ranking. Through courses on the knowledge portal and communication channels, the Mentoring Program for Interns in Brazil gives interns the tools they need to successfully integrate into the company. This program currently has 14 participants. Lastly, the business received recognition for its efforts to formalize employment and promote good labor welfare practices in Paraguay. SUCCESSION PLAN CMF 3.6.X Coca-Cola Andina has a development model that includes a talent management process, individual development plans and internal mobility opportunities. It also has a succession map for different levels of the organization with high coverage indicators, which ensures business continuity and strengthens the development and generation of growth opportunities. 71.9% of positions covered by the succession plan incorporating 250 top managers INTEGRATED ANNUAL REPORT 202363 AWARDS AND RECOGNITIONS TOP 10 OF THE MERCO TALENTO RANKING .. In 2023 we reached 8th place in this ranking, which recognizes the companies with the greatest capacity to attract and retain talent in Chile, moving up 6 positions with respect to the previous period. EMPLOYER OF THE YEAR ... During this year we were recognized for our contribution to the formalization of employment and good labor welfare practices. UNIVERSITY MERCO TALENTO RANKING ... Coca-Cola Andina is located in the TOP 10 of the ranking, as one of the most attractive companies to work for according to university students. INTEGRATED ANNUAL REPORT 2023TRAINING GRI 404-2 | CMF 5.8, 5.8.I, 5.8.II Coca-Cola Andina promotes capabilities that allow the development of its collaborators to acquire knowledge and skills, as well as their internal mobility and job retraining in different areas. Development and training initiatives focus on highly specialized education and training programs and distribution processes, as well as on the development of and sustainability and environment, and ethics and code of conduct. in sales, manufacturing skills, competencies employability, occupational safety, job If you want to know more about training indicators, see chapter 9. 64 16,628 Collaborators have been trained in at least one of the subjects taught in 2023, which represents 100% of total staff. US$1,118,018 Invested in education and training in 2023, representing 0.04% of revenues for the period. VIRTUAL AND IN-PERSON TRAINING The virtual platforms, through Campus Koandina, offer training tailored to the needs of collaborators, balancing in- person and e-learning. Coca-Cola Andina provides a virtual library with specific content for each country, including a Portuguese version for Brazil. As for in-person activities, meetings are organized to allow teams to come together for collaboration and team building in addition to training. 402,455 Total hours of training 314,349 Total hours of training men 88,106 Total hours of training women Training hours by operation 104,492 Total 137,514 Total 22,062 Women 82,430 Men 19,939 Women 117,575 Men 146,632 Total (Chile + Holding) 42,410 Women 104,221 Men 13,818 Total 3,695 Women 10,123 Men INTEGRATED ANNUAL REPORT 2023OUR TRAINING PROGRAMS 65 Technical School of Manufacturing Coca-Cola Andina Argentina focuses on developing new skills in beverage production, addressing aspects such as machinery handling, milling processes and production lines to face the challenges that arise when creating new products. The results of this program show a 615% growth in 2023 compared to 2018, reaching a total of 113 people trained this year and 1,592 skills developed. The Art of Negotiation GRI 404-2 It is directed at Coca-Cola Paresa’s Sales, Marketing, Trade Marketing and Supply areas. The topics covered include analysis of practical cases, reading, negotiation, review and learning, as well as strategies to face difficult negotiations. Negotiation principles and sources of power are explored. In 2023, 30 people were trained for a total of 45 hours of training. Postgraduate course certified by the ICDA, Business School of the Universidad Católica de Córdoba. GRI 404-2 The objective is to foster and cultivate the necessary skills to maintain competitiveness and lead in a constantly changing environment, addressing the following topics: strategic vision, corporate entrepreneurship, leadership and high- performance teamwork, agile methodologies, creativity and innovation with a focus on emotional intelligence and storytelling. Conducted virtually through the Koandina Campus, the 50-hour program benefited 75 executives of Coca-Cola Andina Argentina. Along the same vein, the Strategic Management program addresses current issues to enrich the role of management and provide tools to strengthen leadership skills, focused on business strategy and a long-term perspective that contributes to the sustainability of the operation. Inspirational Leaders Academy This initiative was implemented in the four operations with the goal of promoting the connection and exchange of learning among teams through interactive dynamics. This collective effort culminated in the definition of the competencies that characterize the Coca-Cola Andina Inspirational Leader: Excellence in Management, Resolution Capacity, Collaboration and Inclusion, Focus on Customers and Value Chain Optimization, as well as the role of Coach who guides and develops his or her teams. Training of Trainers This initiative focuses on the complete training of trainers and instructors of Coca-Cola Paresa, through a dynamic and participative methodology, using case studies, simulation exercises and group dynamics to develop tools in a synergic environment. The objectives of the program include identifying learning trends, writing training objectives, choosing methods to create content, structuring training sessions, encouraging variety and participation, including evaluation in the delivery and designing visual aids to support the training. This initiative benefited 29 people with a total of 348 hours of training. Office 4.0: fleet mechanics training Its objective is to train Brazil’s own fleet team in new technologies and tools used in modern vehicles, improve efficiency and reduce maintenance costs. The program had an average of 128 hours of training per person, which is constantly reinforced in order to maintain the operation at optimum performance levels. INTEGRATED ANNUAL REPORT 2023DIVERSITY AND INCLUSION CMF 3.1.VI, 3.1.VII 16.9%Women +26.6% of women within the Company. Commitment 2030 19 Different nationalities If you want to know more about our diversity indicators, see chapter 9. 66 HUMAN RIGHTS POLICY CMF 2.1, 3.1.II COCA-COLA ANDINA’S HUMAN RIGHTS POLICY IS GUIDED BY INTERNATIONAL PRINCIPLES INCLUDED IN THE UNIVERSAL DECLARATION OF HUMAN RIGHTS, THE INTERNATIONAL LABOR ORGANIZATION’S DECLARATION ON FUNDAMENTAL PRINCIPLES AND RIGHTS AT WORK, THE UNITED NATIONS GLOBAL COMPACT, AND THE UNITED NATIONS GUIDING PRINCIPLES ON HUMAN RIGHTS AND BUSINESS. strengthen Coca-Cola Andina values diversity as a significant asset and is committed to fostering an inclusive work environment. Supports diverse employee perspectives and experiences teams. Each collaborator’s to commitment to inclusion, diversity, non-discrimination and the prevention of harassment is essential to maintaining a productive and growing work environment based on trust and mutual respect. resilient In order to meet this challenge, the Company has endorsed the principles of the Coca-Cola System, which implies undertaking the following obligations: in > Remove barriers the hiring, promotion and compensation of employees within the Company, ensuring that these will be carried out objectively, based on their skills, performance, abilities and experience. 451 People with disabilities 6,733 Hours of training in diversity and inclusion > Ensure equal opportunity and intolerance of discrimination. > Promote diversity in all operations, implementing actions that favor the hiring of people with special needs and vulnerable minorities, allowing the full development of their potential. > Ensure respectful workplaces, with no tolerance for harassment - physical or verbal - based on race, gender, nationality, origin, religion, age, status or disability. > Sanction any situation of discrimination, harassment or any other type of disrespectful or excessive behavior, ensuring that there are no reprisals of any kind as a result of having reported or participated in any investigation in relation to the aforementioned points. INTEGRATED ANNUAL REPORT 2023TO PROMOTE VIOLENCE-FREE SPACES, WORKSHOPS, EMPLOYABILITY PROGRAMS FOR PEOPLE WITH DISABILITIES, EDUCATIONAL WORKSHOPS IN PARTNERSHIP WITH VARIOUS INSTITUTIONS TO ADDRESS ETHNIC-RACIAL SEGREGATION AND LGTBIQ+ ISSUES, AND MENTORING TO STRENGTHEN WOMEN’S LEADERSHIP AND INTERNAL DEVELOPMENT OPPORTUNITIES IN THE COUNTRIES OF OPERATION, AMONG MANY OTHER ACTIONS. LGTBIQ+ Pride Month joins Coca-Cola Andina Brazil actively the celebration of Pride Month with the purpose o f raising awareness and promoting gender equality. It implemented the campaign “Feel the taste of being the way you are”, which included a conference led by Maite Schneider, a trans woman, to share experiences on diversity and inclusion. At Coca-Cola Andina Argentina, spaces for reflection and awareness are provided to employees, along with workshops for the human resources team and leaders on the inclusion of trans people during this month. Talks on labor and sexual harassment CMF 5.5 To raise awareness of harassment and its impact on daily life, in Paraguay, together with the Ministry of Women’s Affairs, information was provided on the various types of harassment that affect society, their effects and the importance of prevention and protection. Meanwhile, in Chile, through the Legal Department, training was provided to managers on labor and sexual harassment, with the aim of resolving doubts and raising awareness in this area, with the participation of approximately 200 leaders. Integration of young people and retirement processes Inclusion of people with disabilities in the private sector GRI 404-2 Within the framework of the Generations Pillar, in Argentina and Brazil Coca-Cola Andina seeks, on the one hand, to integrate the new generations and, on the other hand, to advise those who are beginning their retirement process. Thus, in alliances with universities, high schools and governmental entities, we carried out internship and job placement projects for young professionals with no previous experience. On the other hand, we work in advising people in the management of their retirement processes, with psychological support and the possibility of voluntary early retirement in certain cases, in addition to special recognition as a team. the support of In Brazil, with the National Commercial Apprenticeship Service ( SENAC), a course focused on the skills needed to integrate i n t o product packaging operations, stock control, sales promotion and execution, replenishment of merchandise at the point of sale and provision of information to customers, promoting the insertion of young people into the labor market as packagers, operators and/or replenishers of merchandise. Since 2022, a partnership has been developed with the organization “Súmate”, from Argentina, to address the selection process of profiles with disabilities, which is complemented by the collaborative work with the employment portal “Inclúyeme”, which collaborates in the search and selection of profiles with disabilities. In Brazil, together with the Ministry of Labor and the Rio de Janeiro City Council, we participated in forums and fairs to promote the employability and inclusion of people with disabilities in the private sector. In addition, a Brazilian sign language course was implemented to strengthen the inclusion of employees with hearing disabilities. In 2023 in Chile, together with the TACAL Foundation, a special program for people with disabilities was implemented, the first one in the distribution centers and in the shipping area, where 20 people participated. Something similar was done in Paraguay, where courses were given on the various forms of disability and sign language. 67 Fostering gender equity in our operations In Argentina, the “Coca-Cola Andina Women” conference was held in commemoration of International Working Women’s Day. This event provided a space to connect, share experiences and discuss past, present and future challenges in the gender agenda. This allowed for reflection on transformational milestones in the lives of women, actions to promote gender equality, current issues that drive future initiatives and issues such as motherhood, care and stereotypes, encouraging interaction and open discussion. in Brazil’s “Entre Elas” program seeks to strengthen the sense of community and collaboration among women the company. Through mentoring, participants share experiences, knowledge and valuable advice, along with developing skills related to their areas of interest. In 2023, the initiative selected 52 women, including mentors and mentees, to participate in the intensive mentoring program for five months. In Chile, through the “Mujeres Contigo” program, women from Renca were trained in customer service, effective communication and shipping processes, which enabled 77% of the participants to join the Company. Finally, the “Promociona Chile” program, taught by the Universidad Adolfo Ibáñez and CLA Consulting, provides senior management skills to women from various organizations. In this context, nine Coca-Cola Andina Chile executives have already participated and in 2023 the third graduating class graduated. INTEGRATED ANNUAL REPORT 202368 SALARY GAP POSTNATAL LEAVE CMF 5.7 To promote a culture of equity and inclusion, Coca- Cola Andina uses the HAY Grades methodology, which and guarantees proportional categorizes positions compensation. the This methodology responsibility and remuneration of each position, ensuring that employees receive fair compensation according to their job roles and responsibilities. evaluates If you want to know more about wage gap indicators, see Chapter 9. The Company promotes parental co-responsibility and selfcare of its employees, following the parental legislation in the four countries in which it operates. It has an Internal Regulation that incorporates local laws and regulations on pre- and post-natal time, adoptions and the option for both the mother and the father to take care of the newborn. In addition, to promote parental co-responsibility, Coca-Cola Andina offers an extension of paternal postnatal days in excess of local legal requirements. 509 Collaborators who took parental medical leave in 2023 Learn more about our postnatal leave indicators i n chapter 9. Health benefits Life Insurance in addition to that required by law. Medical assistance and insurance. Preventive vaccination programs. On-site nutritionist. 100% 100% 100% 75% 75% 75% 50% 50% FAIR COMPENSATION CMF 5.4.1 The Company has a Corporate Compensation Policy and a competitive compensation package, which seeks to attract and retain talented employees through a comprehensive and diverse salary administration model and benefits program. This includes maintaining consistency among job classifications and recognizing individual performance, based on the following guidelines: > Promote equal opportunities in line with the reference labor group in the market, for positions that require equal competencies and responsibilities. > Maintain consistency between job classifications and employability, ensuring coherent treatment among the different jobs and positions in the organization. > Recognize the individual contribution, so that the best- performing employees receive higher compensation, in accordance with the policy. > Provide compensation management through planning and control of salary costs.s. Education benefits Discounted rates for various educational programs for employees. ADDITIONAL BENEFITS GRI 401-2, 403-6 | CMF 5.8 Each operation determines the benefits to which its employees are entitled, depending on the type of employment relationship. Full-time collaborators Part-time collaborators Social benefits Economic benefits 100% 75% Home Office. 100% 75% Retirement bonus. 100% 75% Leave for study exams above the law. 75% 50% Academic excellence scholarships to employees’ children for university studies. 25% 25% Flexible hours for areas where operations are not affected. Accompanying retirees. Lactation room. Nursery - Cradle room. 75% 75% 50% 50% 75% 75% 75% 50% School Kit, bonus for children under 18 years of age. Housing subsidies. 100% 75% 50% 25% INTEGRATED ANNUAL REPORT 2023CLIMATE AND COMMITMENT MANAGEMENT Coca-Cola Andina is committed to fostering an environment at work that supports the growth and performance of collaborators. Through the use of quick surveys, it puts into practice a Climate Management model that measures commitment and identifies areas for improvement. The results and action plans are then reported to the Board of Directors once a year. 3.98 Average level of commitment of Coca-Cola Andina collaborators 2023* *Scores based on a scale of 1 to 5. ENERGY PROGRAM - BRAZIL Aims to honor the most dedicated workers by demonstrating how their efforts reflect the ideals of Coca-Cola Andina Brazil. The Internal Communications department gathers nominations, which are then submitted to a panel of judges who select two winners per business area each month. The winners receive certificates and have an interview published in the internal magazine Nossa Voz. 69 90% Of collaborators participated in this survey 88% of collaborators would recommend Coca-Cola Andina as a great place to work. COMMUNICATIONS MANAGEMENT faces informed and connected inclusive manner. To achieve this goal, the challenge of keeping Coca-Cola Andina in an agile collaborators Internal and Communications works continuously to improve tools, ensuring that the entire Company is aware in a timely manner of issues relevant to the organization. As a result, in 2023, a tracking tool was put into place to evaluate the efficacy of emails and make decisions using the information gathered. Furthermore, when new hires in Chile take on professional roles, they are given an On Boarding handbook. This digital handbook covers a variety of subjects, including the Company’s mission, values, and the first steps in people development. This tool was distributed to about 70 individuals in 2023 along with the introduction of the policy granting it to the leaders who oversee the admission of new members. In Paraguay, more communication screens were installed in order to improve internal communication, ensure equitable access to information, and offer greater flexibility when it came to real-time information updates. And finally, nearly 8,000 employees at Coca-Cola Andina Brazil use the Pod+ app, which enables real-time communication and eliminates the need for meetings and emails. Every month, a podcast on the Junt+s portal is presented which delves into Coca-Cola Andina Brazil and offers an enhanced perspective of the reality of collaborators. The platform is available on both computers and mobile devices. 89% of collaborators consider that at Coca-Cola Andina they feel very responsible for the service quality they provide to customers. 84% of collaborators say they are able to maintain a healthy balance between work and their personal commitments. COMMITMENT MANAGEMENT AT COCA-COLA ANDINA At Coca-Cola Andina, organizational commitment is managed through an ecosystem of initiatives aimed at measuring, understanding, communicating and highlighting its importance within the Company. These are: > ECO: Annual measurement of commitment in Coca-Cola Andina, which targets 100% of the talents and is carried out at the beginning of the year. > Pulse of Commitment: Measurement performed at year-end on a specially selected group of collaborators to evaluate the results of the engagement strategies. > Commitment Leaders: Regional webinars where collaborators who are a benchmark in terms of their commitment share best practices with the rest of the organization. > Commitment Summits: Two-day meetings where all the work teams that lead commitment management in each of the operations meet to capture cross-learning, train and review the commitment management strategy. > Commitment Route: Monthly meetings where the entire company is convened to learn more about the commitment model, through external consultants. INTEGRATED ANNUAL REPORT 202370 I N T E G R A T E D A N N U A L R E P O R T 2 0 2 3 CONSOLIDATION OF HYBRID WORK The hybrid work program demonstrates the dedication to balancing employees’ personal and professional needs, which helps to foster a positive work environment and accomplish organizational goals. Because of this, the Hybrid Work Policy—which calls for three days of in-person work and two days of remote work each week—was introduced in May 2023 in all four operations. This program aims to uphold effective interpersonal relationships, foster teamwork, support remote work, and guarantee excellent customer service. The company determined the appropriate balance between in-person and hybrid work at Coca-Cola Andina through extensive analysis conducted in each of the company’s four operating countries and external consultations. 94% of collaborators expect to have a hybrid model in the future Main results (average) of the survey on hybrid work Coca-Cola Andina 2023 47% of collaborators consider that the greatest benefits of the current hybrid work model is PRODUCTIVITY. 40% of collaborators have no concerns about the current hybrid work model. 88%* 83%* of leaders believe that the hybrid work strategy implemented is the RIGHT ONE. of collaborators believe that the hybrid work strategy implemented is the RIGHT ONE. *Does not consider Paraguay INTEGRATED ANNUAL REPORT 2023 71 43.6% Brazil 43.5% Chile 66.4% Argentina Percentage of workforce covered by collective bargaining agreements in 2023 GRI 2-30 22.0% Paraguay LABOR RELATIONS GRI 407-1 | CMF 8.1.2 to Maintaining an atmosphere that encourages growth and productivity is essential. Labor relations should be based on collaborators’ commitment inclusion, diversity, nondiscrimination, and the prevention of harassment, all of which are essential components of a mutually respectful and trusting environment. The Code of Ethics and Business Conduct and the internal rules established by the Company’s Internal Rules of Hygiene, Order and Safety, encourages respect for and protection of workers’ rights, even though the company lacks a specific process to prevent and identify regulatory noncompliance related to workers’ rights. At Coca-Cola Andina we respect and uphold the right to freedom of association in all countries where we operate. The Company respects the right of its employees to organize, join or not join a union without fear of retaliation, intimidation or harassment. UNIONIZATION RATE includes third parties of the main business processes. Argentina Brazil Chile % 80 67.4% 67.5% 66.4% 70 60 50 40 30 20 10 0 2021 2022 2023 % 15 12 9 6 3 0 13.9% 14.1% 11.4% 2021 2022 2023 % 50 40 30 20 10 0 44.5% 43.5% 40.1% 2021 2022 2023 Paraguay 29.5% 21.3% 22.0% 2021 2022 2023 % 30 25 20 15 10 5 0 INTEGRATED ANNUAL REPORT 2023OCCUPATIONAL HEALTH AND SAFETY GRI 403-1, 403-8 | CMF 5.6 Senior management is at the forefront of the commitment to Occupational Health and Safety, which responsible contractors and third party suppliers. involvement of all collaborators, includes the including The Company’s health and safety management system is based on its ISO 45001 certification. Through the use of models and actions that go above and beyond what is required by law in the countries in which it operates, it fortifies its purpose, policies, and programs. Subject to recurrent third-party audits, this standard permits an effective system implementation. 1.2 Accident rate 2023 0.5% Percentage reduction in accident rate compared to the previous period 0 Fatality rate 2023 (number of work accidents/ number of employees own staffing)*100 (Number of fatalities per work accidents/Number of employees own staffing)*100 0.2 Occupational illness rate 2023 74.8% reduction in the rate of occupational illnesses compared to the previous period 25.9 Average number of days lost due to accidents 2023 Occupational illness rate: (number of occupational illnesses / number of workers) *100 Average number of days lost due to accidents: (days lost due to accidents) / number of work accidents) *For more information on OHS metrics, for own and contractors, please refer to page 208. 22,655 collaborators covered by BBSP* * Behavioral Safety Program (includes in-house and third party employees) 72 OUR HEALTH AND SAFETY PRINCIPLES Coca-Cola Andina made the decision to support a genuine cultural shift in which the company views health and safety as a core value. This change is based on the understanding that cultural transformation is a lengthy process that calls for resources as well as a strong continuous and collaborative work plan. Ensuring the safety of oneself and others, including fellow workers and communities, is a core principle of safe behavior, which each employee bears personal responsibility for. Our leaders must be committed to encouraging a culture of safety and occupational health and making sure the resources are available to support this culture. Nothing we do can take precedence over circumstances that could lead to harm. Own staff k O f c e c a B Industria l Occasional contractors i s e c v r e S Permanent in-house contractors TOTAL REACH 360 DEGREES GRI 403-1 i L o g s t i c s Restocking Distribution fleet S ales u tio n ri b t D i s Inter-plant fleet INTEGRATED ANNUAL REPORT 2023SAFETY PILLARS AND MAIN INITIATIVES Six safety pillars have been defined to guide each of the programs and initiatives in this area: R O C E SSES D P N ULES A R C U L T U R E Objective: To regulate behaviors through the implementation of policies, standards, codes, certifications, periodic evaluations, and internal audits, among other initiatives. Objective: To reinforce positive behaviors through recognition, safety programs, and the promotion of positive leadership, among other initiatives. U N I C A T I ON M M C O Objective: Improve information and feedback on safety through the development of goals, satisfaction surveys, internal communication bulletins, and periodic meetings, among other initiatives. 1 2 3 73 I N T E G R A T E D A N N U A L R E P O R T 2 0 2 3 TRUCT U R E A N D T E C HNOLOGY Objective: To improve safety through infrastructure design and maintenance, as well as technological advancements and the implementation of a registration and statistics methodology. S A R F N I S PART N E R Objective: To ensure that contractors and third parties follow safety standards, rules, and processes, which includes incorporating safety goals and regulations into contracts and establishing the academy of safety technicians, among other initiatives. E H E N S IVE HEALTH R P M C O Objective: Manage health and quality of life from a variety of angles, including mental health programs, ergonomics, preventing drug use, monitoring work environments, controlling overtime, among others. 4 5 6 INTEGRATED ANNUAL REPORT 2023 74 OCCUPATIONAL HEALTH AND EMERGENCY SITUATIONS GRI 403-3 takes a comprehensive approach The company to employee wellness, combining preventive and reactive strategies with personalized benefits to improve the quality of work and overall quality of life. It also offers ongoing medical and nursing advice on the prevention and detection of occupational and ergonomic diseases. In addition, it offers health benefits outside of the workplace, such as insurance, priority access to examinations, and interest-free loans for medical procedures. We have a 24-hour medical service available in all of our operations, including the production plants. This service is in charge of providing any type of care and referring patients as needed. In addition, to respond to emergency situations, we have brigade teams with representatives in all areas who organize emergency drills on a regular basis and are supported by doctors present in the production plants. EMPLOYEE PARTICIPATION AND CONSULTATION PROCESSES ARE USED TO IMPLEMENT AND EVALUATE THE OCCUPATIONAL HEALTH AND SAFETY MANAGEMENT SYSTEM. To detect potential risks and hazards, the company involves exposed employees by forming working groups that include safety teams as well as medical or health professionals. For example, at Coca-Cola Andina Paraguay, we created a QSE Management app that allows employees to immediately report any incident or observation of unsafe conditions or actions. These reports are then reviewed by multidisciplinary committees. We are promoting the future integration of this app into the rest of our operations. RISK ASSESSMENT: ARGENTINA is quite comprehensive. The risk matrix of Coca-Cola Andina Argentina In compliance with the ISO 12,100 standard, this matrix is examined based on criteria pertaining to probability, possible severity, and exposure in terms of number of people and frequency. Additionally, on a biannual basis, the probability of risk is assessed in accordance with other sub-variables pertaining to processes, infrastructure, training, and the human component in order to obtain a risk scale that allows reducing them to zero. MITIGATING SIGNIFICANT OCCUPATIONAL HEALTH AND SAFETY RISKS TO THIRD PARTIES GRI 403-7 To reduce the accident rate, a comprehensive safety management system known as 360 management was implemented, involving all Coca-Cola Andina collaborators. The main contractors must adhere to the same safety standards through contracts that include commitments such as proof of risk plans and trainings. Each operation has remunerated incentives and follows strict standards and protocols that are constantly assessed. HAZARD IDENTIFICATION, RISK ASSESSMENT AND INCIDENT INVESTIGATION GRI 403-2 Our operations include procedures for hazard identification and risk assessment, which establish mechanisms for identifying, analyzing, and assessing the likelihood and severity of human activities. The review process is periodic, and it includes mitigation controls in accordance with ISO 45001, resulting in a residual risk level value. This assessment is carried out by a multidisciplinary team that has been trained and specialized and has a thorough understanding of the tasks at hand as well as occupational safety. The Hazard Identification and Risk Assessment Matrix is a comprehensive document that details all of the tasks completed, assessments conducted, and mitigation mechanisms implemented. The incident analysis process includes describing what happened, searching for root causes using various methods, proposing corrective and preventive actions, identifying responsible parties, and following up on actions. This process is guided by direct supervision and expert advice from OHS specialists. Furthermore, there is a SIF/SIFp (Serious Incident or Fatalities or Potential) program that applies to incidents with serious consequences or the potential to cause something serious, and an interdisciplinary committee is formed to deal with each individual case. INTEGRATED ANNUAL REPORT 202375 JOINT HEALTH AND SAFETY COMMITTEE GRI 403-4 In compliance with legislation, Coca-Cola Andina Chile maintains a Joint Health and Safety Committee with equal representatives of the company and workers, elected in open voting and reported annually to the Mutual de Seguridad. In addition, a People’s Health and Safety team reports regularly on the Company’s accident rate results and goals. OCCUPATIONAL HEALTH AND SAFETY TRAINING GRI 403-5 The Company has implemented an annual training plan developed through committees and meetings to identify training needs. Talks, workshops, and evacuation drills were held in the subsidiaries in 2023, in addition to critical technical trainings to prepare workers for specific roles. These plans cover the entire company on various levels. Some of the most important training programs in 2023 included first aid, electrical safety, machine risk assessment, working at heights, personal protective equipment, and the use and handling of fire extinguishers. 67,912 Hours of training on safety issues 29,237 People trained in safety INTEGRATED ANNUAL REPORT 202376 4 Market presence, clients and consumption: refreshing moments INTEGRATED ANNUAL REPORT 2023OUR MARKET PRESENCE GRI 2-6 Coca-Cola Andina operates in Argentina, Brazil, Chile, and Paraguay, allowing it to diversify its sources of volume, revenue, and adjusted EBITDA. In each of its franchises, the main source of business is non-alcoholic beverages, which represent 94.7% of sales volume. 77 272,504 Total clients 57.4 million Total potential consumers TOTAL COCA-COLA ANDINA Market Share Total annual per capita consumption (8 oz bottles) Volume percentage by sales channel Volume percentage by product category 59.9% 46.8% 15,4% 62.8% 64.7% 41.8% 24.6% 46.5% 37.9% 75.1% 61.1% 56.6% Soft drinks Juices and others Waters Market share position 1º 1º 2º 1º 1º 1º 1º 2º 2º 1º 1º 1º 225 251 336 Soft drinks Juices and others Waters 20 23 23 23 111 58 197 21 28 11% On-Premise 21% Wholesale 5% Beer and other alcoholic beverages 12% Juices and other non-alcoholic beverages 37% Mom & Pops 30% Supermarkets 71% Soft drinks 12% Waters Note: Totals may not add up due to rounding. 7% 33% 28% 23% 13% 13% 13% 32% 11% 32% 33% 30% 46% 36% 52% 0% 8% 11% 38% 14% 80% 0% 8% 9% 84% 2% 11% 8% 79% 13% 16% 19% 63.8%41.9%37.6%2512839INTEGRATED ANNUAL REPORT 2023Product image Prices Advertising Popular size bottle availability Distribution capacity Disposal of returnable bottles at retailers or consumers 78 Largest Competitor ABInBev American Beverage Company o AmBev Embotelladora Chilenas Unidas (ECUSA), subsidiary of Compañía Cervecerías Unidas S.A. (CCU). Embotelladora Central S.A COMPETITION GRI 2-6 | CMF 6.1.II In the franchised territories, the Company faces intense competition, mainly from soft drink bottlers. Areas of greatest soft drink competition AWARDS AND RECOGNITIONS Latam RGM 2023 Certification Sustainable Business Seal E2E Coolers Program Digital Commerce Capabilities in Best practices revenue management are highlighted through pricing and portfolio strategies. Coca-Cola Andina Brazil’s RGM team received Gold Level Certification for their highest score in the RGM LATAM 2023 award. Coca-Cola System Brazil Evolution Program Coca-Cola Andina Brazil’s Customer Service team placed third in the Coca-Cola System Brazil Evolution Program. This award is given out annually and is intended to reward and highlight customer service-related actions. The Municipality of Godoy Cruz honors the incorporation of good corporate practices by the business and productive sectors through the “Sustainable Companies of Godoy Cruz” Program. Certificate that recognizes excellence in EDF’s operations, awarded by The Coca-Cola Company. Coca-Cola Andina Argentina ranked Top 1 in the Southern Cone and Top 2 in LATAM. Awarded by The Coca-Cola Company in recognition of Coca-Cola Andina Argentina’s digital commerce tools and processes. MIC for Innovation Prospera Cyber Awards 2023 Coca-Cola Latin America COPA of excellence named the Company one of the best in the region for the most pertinent strategic initiatives for Latin America in the traditional channel. www.miCoca-Cola.cl was chosen by the public of cyber.cl as the brand with the most likes in the Food and Beverage category during CyberMonday 2023. In the category of soft drinks and juices, Coca- Cola Andina Chile ranked #1 in the Most Innovative Companies 2023 Ranking. Every year, the ranking measures and compares seven essential aspects of leadership, organization, innovation process, use of strategic assets, and value creation impact. innovation: strategy, culture, Top of Mind (TOM) Major Industries 2023 Brand Ranking For the eighth year in a row, Coca-Cola Paresa was the brand that Paraguayans remembered the most. Furthermore, it won the title of most remembered brand in 2023 for the following categories: Soft drinks (Coca-Cola), Tetra Juice (Ades), Isotonic (Powerade) and Mineral Water (DASANI). It highlights the valuable contribution of industries to the economic development of the country. Award winners included 45 distinct industries, including steel, textiles, dairy products, construction, beverages, and pharmaceuticals. The Non-Alcoholic Soft Drinks category winner was Coca-Cola Paresa; the Juice category went to Frugos, and the Water category went to Dasani. Top of Mind (TOM) Coca-Cola Paresa was the recognized brand in the Soft Drinks category, while Ades and Powerade, in Tetra Juice and Isotonic Juices, respectively. Most valued brand by consumers In Paraguay, Coca-Cola and DASANI were named the most valued brands in the Prestigio 2023 and Ranking of Brands 2023 rankings. 5th place in the list of Top Tax Contributors Based on our 2022 tax contributions, we received recognition this year from the Secretary of State for Taxation SET. Recognition Grupo Impulsor Economía Circular (Circular Economy Driving Group) Coca-Cola Paresa received an award for its contributions to the circular economy from the Paraguayan National Directorate of Climate Change and the Ministry of the Environment and Sustainable Development. Additionally, we were acknowledged for our responsible consumption by the Ministry of Industry and Commerce and BID LAB through the Grupo Impulsor Economía Circular. Prestige The most valued brand by consumers in the Soft Drinks category was Coca-Cola. INTEGRATED ANNUAL REPORT 202379 I N T E G R A T E D A N N U A L R E P O R T 2 0 2 3 PORTFOLIO AND BRAND BREADTH GRI 2-6 209 Total brands 21 Soft drinks 17 Juices 11 Waters Total brands by product type 16 Other non-alcoholic beverages 144 Alcoholic beverages INTEGRATED ANNUAL REPORT 2023234567891 C AFÉ SEM AÇÚCAR S a b o r M a r a c u j á L E M O N FRESH L E M O N FRESH ® S a b o r N a r a n j a F r u t i l l a S a b o r S a b o r P o m e l o P o m e l o 80 I N T E G R A T E D A N N U A L R E P O R T 2 0 2 3 MAIN BRANDS GRI 2-6 | CMF 6.2.I, 6.2.V Soft drinks Juices and non- carbonated beverages Water Beer Alcoholic beverages During 2023, some beer brands were commercialized, such as Amstel, Heineken, Sol, Imperial, Palermo, Schneider, Kunstmann, Isenbeck, Miller, Blue Moon, Grolsch, Warsteiner, Iguana, Salta Cautiva and Santa Fe, among others. 1 2 3 4 5 6 7 8 9 NUTRITION AND HEALTHIER PRODUCTS SASB FB-NB-260A.2 Because diet has a big impact on our health and quality of life, Coca-Cola Andina is dedicated to providing its customers with the best products possible. To fulfill this commitment, we have two main lines of work: a) FSSC22000 certification and b) sensory analysis program. 81 FSSC22000 CERTIFICATION CONSUMER INFORMATION AND LABELING GRI 417-1 | SASB FB-NB-270A.1, FB-NB-270A.2 Although there is no formal procedure aimed at preventing and detecting regulatory non-compliance with respect to the rights of its customers, the Company has a Customer and Consumer Service Center (“CACC”), which receives and handles complaints from end consumers and commercial customers. is permanently provided to In addition, information through product stakeholders, especially consumers, labeling and advertising campaigns, line with the in Responsible Marketing Policy, which regulates product advertising and advertising strategies. This policy states that no Company brand may show children under 13 years of age consuming its products without the presence of a responsible adult and that it does not contract advertising in media whose audience of children under 13 years of age is greater than 30%. In accordance with The Coca-Cola Company’s global policy, all product labels of its brands -except those of glass containers and waters- must contain the information requested in the Daily Dietary Guidelines (DGA), where the amount of calories of the product is indicated along with the percentage of daily value (%DV) on the front of the packaging. In addition, a nutritional information panel is included that provides data on protein, carbohydrates, fiber, minerals and vitamins. Coca-Cola Andina does not produce or sell products that contain Genetically Modified Organisms (GMOs). GRI 416-1 | SASB FB-NB-260A.2 Coca-Cola Andina’s four franchised territories are certified under the Food Safety System Certification food safety standard. This certification requires the Company to have a food safety management system that incorporates good distribution practices, adheres to the principles of hazard analysis and critical control points (HACCP), and meets the legal requirements of the food industry in each franchised territory. SENSORY ANALYSIS PROGRAM The Company evaluates the organoleptic properties of its products on a regular basis using a panel of collaborators who participate voluntarily and whose goal is to measure, analyze, and interpret the perception of food through the senses in order to distinguish the degree of consumer acceptance. 473 Panelists trained 100% of products tested INTEGRATED ANNUAL REPORT 2023NEW HABITS, NEW PRODUCTS SASB FB-NB-260A.2 Coca-Cola Andina has boosted the development of non- alcoholic beverages low in calories and sugar, which has allowed a 30% reduction in consumption since 2018 and continue on the path to reach the goal of 40.75 kilocalories sold per 200 ml by 2030. 35% of the volume of beverages produced and commercialized by Coca-Cola Andina are low or reduced in sugar (over total NARTD). 27.5% Argentina Percentage of low or reduced sugar volume (over total NARTD) by operation 26.8% Paraguay 23.1% Brazil 59.9% Chile 82 Kcal/Liter sold in 2023 274 -26% Percentage variation base year 2016 258 -32% Percentage variation base year 2016 181 -35% Percentage variation base year 2016 306 -17% Percentage variation base year 2016 Another relevant aspect has been the strengthening of the stills category, which includes waters, juices, energizers and isotonic drinks, incorporating new products and generating a solid execution strategy in the market. Percentage of stills volume with respect to total NARTD 23% 7% 2010 2023 Total 2010 2023 2010 2023 2010 2023 2010 2023 Argentina Brazil Chile Paraguay Note 1: Includes the volume of soft drinks, waters, juices and other non-alcoholic beverages sold only in Andina territory. Note 2: Considering Paraguay as if it had been part of Andina in 2010, data source: Polar 2010 analysis of the financial statements. 4%16%4%19%13%34%5%20%INTEGRATED ANNUAL REPORT 2023CLIENTS, CONSUMERS AND CHANNELS Since customers and clients are the center of everything Coca-Cola Andina does, the company works hard to provide a service of excellence not only through its product portfolio but also by offering value proposals for each of them in the different sales channels. Thus, we keep moving forward with our digital transformation plan because we are confident that innovation and new technologies will help us improve our relationships with customers and clients while producing more productivity and efficiency in a way that is both profitable and sustainable. CO-CREATION MODEL, GENERATING VALUE ALONGSIDE THE CLIENT AND THE CONSUMER 83 Omni-channel ensuring that all customers have the same experience, whether using digital or physical platforms. Profitability in providing solutions, ensuring the generation and capture of financial value. Data Analytics provide feedback on the processes and platforms that will allow us to deliver a better value proposition. Clients at the center Clients are a fundamental link in the Company’s value chain and are therefore at the center of its management. 272,504 Total clients Governance and integration of Coca-Cola Andina in the business processes: Sales, Supply Chain, Industry and Back Office. Agility of analysis, acting swiftly and clearly. Productivity and value making the complex simple. Safety for operational continuity and protection for all customers. INTEGRATED ANNUAL REPORT 2023MAIN CLIENTS BY COUNTRY GRI 2-6 | CMF 6.2.IV PERCENTAGE OF CLIENTS BY CHANNEL CMF 6.2.II, 6.2.IV The Company develops strategies for each of its sales channels, seeking that consumers recognize the brands it commercializes in each one. No single client represents more than 10% of sales in any of its operations. 84 < Importadora y Exportadora de La Patagonia S.A. Inc. Sociedad Anónima < < Cencosud S.A. < Dorinka S.R.L. < Mistura S.A. < < López Hnos. S.R.L. < Millan S.A. < Cooperativa Obrera Limitada de G & A Distribuciones S.A.S. Conusmo y Vivienda < Sita S.A. < Dinosaurio S.A. < Día Argentina S.A. < Walmart Chile S.A. < Cencosud Retail S.A. < Rendic Hermanos S.A. < Hipermercados Tottus S.A. < Alvi Supermercados Mayoristas < Alimentos Fruna Ltda. < Super 10 S.A. < Ok Market S.A. < Sodexo Chile SPA < Distribuidora y Comercializadora Tilicura S.A. < Aramark Servicios Mineros y Rem. < Comercial Líquidos OFF SPA No single client accounts for more than 10% of sales. < Sendas Distribuidora S.A. < Atacadao S.A. < Supermercados Mundial Ltda. < Cencosud Brasil Comercial Ltda. < Super Mercado Zona Sul S.A. < Savegnago Supermercados Ltda. < Casas Guanabara Comestiveis Ltda. < Cía. Brasileira De Distribuicao < Realmar Distribuidora Ltda. < Carrefour Com E Industria Ltda. < Vila Santa Cruz C de G Alimenticio < Drift Comercio De Alimentos S.A. < Cadena de Supermercados Retail S.A. < Cadena de Tiendas de Cercanía Biggie < McDonald’s. < Mayorista Lekaja S.R.L < Cadena de Supermercados Luisito < Cadena de Supermercado Box < Mayorista Bodega Don Juan S.R.L. < Mayorista Fortis JS deposito < < Cadena de Supermercados Real < Preventa Deposito Santa Carolina < Supermercado Baratote Mom & Pops On premise Supermarkets Wholesales Argentina 68% Brazil 46% Chile 81% Paraguay 70% Argentina 28% Brazil 51% Chile 17% Paraguay 27% Argentina Brazil Chile Paraguay Argentina Brazil Chile Paraguay 3% 3% 1% 1% 2% 0% 1% 2% 0,00 21,25 42,50 63,75 85,00 0,00 21,25 42,50 63,75 85,00 0,00 21,25 42,50 63,75 85,00 0,00 21,25 42,50 63,75 85,00 65% Total Coca-Cola Andina 32% Total Coca-Cola Andina 2% Total Coca-Cola Andina 1% Total Coca-Cola Andina INTEGRATED ANNUAL REPORT 2023CLIENT AND CONSUMER SATISFACTION FEATURED PROGRAMS WITH CLIENTS 85 level of service provided Clients are central to the strategy, and their satisfaction important with the management variable. To that end, we have a systematic and methodologically aligned measurement system in all four countries where we operate. is an % satisfacción de clientes MAX -100 MIN +100 PROSPERA THE COCA-COLA SYSTEM LAUNCHED THIS INITIATIVE IN 2020 TO STRENGTHEN THE TERRITORIAL LEADERSHIP OF LATIN AMERICAN GROCERS, SEEKING TO COMPREHENSIVELY STRENGTHEN TRADITIONAL CHANNEL BUSINESSES, ADVISING THEIR OWNERS TO IMPROVE MANAGEMENT AND BOOST THEIR SALES THROUGH TRAINING ON TOPICS SUCH AS: RETHINKING THE STORES, DEVELOPING MANAGEMENT AND SALES TOOLS, MARKETING AND DIGITAL STRATEGIES AIMED AT THE CUSTOMER’S SHOPPING EXPERIENCE, AMONG OTHERS. 3,000 New clients 2,054 New clients The primary focus was on the implementation of digital tools, particularly digital payments. As a reward, they were provided with point-of-sale materials such as cooling equipment, furniture, or racks, and those who performed the best received benefits from the value programs. This initiative, aims to train the owners of small retail stores (minimarket and traditional) and rota (bar and restaurant) to improve their commercial management, as well as provide materials and accessories for their points of sale, cooling equipment, commercial plan support, and advertising, among other things. 3,520 New clients 1,902 New clients The goal of this program, is to support the development and growth of stores, with a particular emphasis on the traditional channel, as well as entrepreneurship, by delivering materials for the point of sale, such as cooling equipment. Throughout the course of this initiative, these businesses have grown steadily, owing to an increase in the number of points of contact within the store and the creation of an easy and expeditious shopping experience for the end consumer, among other factors. This program enables us to protect and develop Traditional Channel customers (grocery stores and self-service stores) by utilizing tools that contribute to the growth of the point of sale. Since its implementation, we have assisted them by installing cold equipment, racks, and other communication materials for consumption events and brand image. In addition, to help them stay sustainable, we created a strengthening plan for them that included both virtual and in-person training in sales, communication, and marketing. INTEGRATED ANNUAL REPORT 2023DIGITAL CLIENTS Through various digital tools, we seek to enable customers to perform transactions quickly and we strive to enable clients to complete transactions quickly and efficiently, interacting with the Company in a productive, digital manner 24 hours a day, 7 days a week, using a variety of digital tools. 146,717 Total registered clients 106,752 Total clients carrying out purchases or orders Mi Andina / Mi Coca-Cola Clientes Our B2B platform is already in place in our four operations in Argentina, Brazil, Chile, and Paraguay, allowing our clients to access a variety of personalized proposals for each of them at any time, such as offers, promotions, product catalogs, discounts, and contests, as well as view a suggested order, custom built for each of them using Machine Learning and AI. It also enables them to fully manage their purchases and payments digitally. Mi Coca-Cola whatsapp In addition to our responsive web solution and application, we also provide the same value proposition via WhatsApp, allowing clients who are less familiar with technology to make purchases in a simple and intuitive manner, guided by a bot. Finally, in Brazil, we offer Cokenet to our KeyAccount clients, a solution developed by The Coca-Cola Company. 86 I N T E G R A T E D A N N U A L R E P O R T 2 0 2 3 Digital platforms for clients Platform Registered 2023 With order 2023 Argentina Brazil Chile MI COCA-COLA EDI MI COCA COLA MI COCA-COLA* COKE.NET EDI MI ANDINA EDI MI COCA-COLA Paraguay MI COCA-COLA* EDI TOTAL *WhatsApp - KOBOOS. 48,965 795 11,849 14,984 997 110 35,440 893 32,250 23 411 16,629 637 13,992 19,182 1,399 295 23,382 893 29,909 23 411 146,717 106,752 87 CONSUMIDORES DIGITALES Coca-Cola en tu Casa / Coca-Cola Na Sua Casa / Mi Coca-Cola / Mi Portal Coca-Cola It is a direct sales and service (D2C) digital channel through which customers can purchase and receive the entire portfolio of Coca-Cola Andina products, including returnable products and alcohol, directly to their homes. These platforms have a recommendation level of 75% in Argentina, 70% in Brazil, and meeting global benchmark values in Chile with 82%. Consumers who purchased through D2C platforms + than 10.2 thousand Coca-Cola en tu Casa + than 5.6 thousand Coca-Cola Na Sua Casa + than 85.9 thousand Mi Coca-Cola + than 2.5 thousand Mi Portal Coca-Cola Digital Promotions Argentina To access digital promotions, the user scans a QR code to obtain a redemption key, which the client validates before delivering the promotion to the consumer. It is being implemented along with The Coca-Cola Company in all franchised territories in Argentina. 27,671 Consumers participated in 2023 120,826 Redemptions in 2023 CONSUMERS Coca-Cola Andina seeks to generate a connection that allows us to know their preferences and attitudes in order to identify opportunities for process improvement. 57.4 million Total potential consumers 2.6 Goal 2023 4.2 Goal 2023 3.4 Consumer claims rate 2022 2023 Argentina 2022 2023 Brazil 5.0 Goal 2023 0.5 Goal 2023 2022 2023 2022 2023 Chile Paraguay Notes: Claims rate= (N° operational claims *1,000,000) / Bottles Sold. 3.22.52.90.40.45.66.2INTEGRATED ANNUAL REPORT 202388 DIGITALIZATION AND INNOVATION CMF 3.1.V DIGITAL STRATEGY FRAMEWORK its digital and In terms of digitalization, Coca-Cola Andina’s strategy of strengthening innovation ecosystem continued in 2023, with new projects aimed at improving the customer experience. Furthermore, the Company is reinforcing the use of technology and tools developed in the previous period, such as process automation through artificial intelligence and operational predictability through the generation of Data & Analytics algorithms. INTERNAL PROCESSES Continue digitizing and automating our operational processes in order to create a company that makes increasingly agile and data-driven decisions and actions, maximizing productivity, efficiency, and profitability. All of the above is accelerated by the integration of processes completed over the last five years in a single Transactional Platform (SAP) and the capabilities built for digital development in the Amazon Web Service Cloud infrastructure. 16 Digital Product Agile Cells 72,975 Automated hours 103,098 Clients Transacting Digitally 1,500 Collaborators trained in Data Analytics 160 collaborators working on the development of digital products Talent & Digital Team Andina Digital Transformation Defined Strategy DIGITAL CONTROL TOWER An analytical data platform hosted in the cloud that operators can access through the internet, allowing them to make real-time decisions about loads, transportation, overtime, product hauling, production plans, and so on. This initiative serves over 500 users who have daily access to 25 operational management panels. Furthermore, the data processed on this platform generates automatic notifications to customers about the status of their orders, as well as Machine Learning Models for predicting anomalies in them, making our operations more efficient. DISTRIBUTION CARGO OPTIMIZER Coca-Cola Andina’s multidisciplinary team and external consultants collaborated to create this digital product internally. It enables us to optimize the use of delivery trucks and increase picking productivity, achieving efficiencies in our logistics route to market and greater capacity in our distribution centers. This internal development has been key in adapting logistics processes to the incorporation of new categories (alcohol, ice cream, among others). STOCK PLANNING We collaborated with the Chilean National Artificial Intelligence Center (CENIA) to create our own model for planning stock transfer from Production Plants and partners to Distribution Centers across the country. The creation of this digital product not only saved us money on software licenses, but also increased the level of stock available for sale. Project Portfolio Governance Model INTEGRATED ANNUAL REPORT 202389 DATA & ANALYTICS Coca-Cola Andina aims to become a data-driven company (decisions based on data analysis). DIGITAL PAYMENTS We aim to offer consumers a range of options through digital payments that will enhance their shopping experience by streamlining and expediting it while maintaining the transaction’s financial, hygienic, and physical security. MI COCA-COLA (ARGENTINA) We have a digital payment module in the B2B platform that enables replacing cash payments to the truck driver. During 2023, more than 22 thousand customers used it and, in Argentina, it resulted in cost savings associated with cash handling of US$3,218,294 DRIVING BOLETO AND PIX PAYMENT IN BRAZIL In Brazil, all of our clients pay with Boleto or PIX, which eliminates all cash handling and makes payment tracking easier. CUSTOMER GAUGE NINA PHASE II This project aims to enhance the user experience by providing new tax and financial services via WhatsApp and URA’s Nina chatbot. Through this project, delinquency was decreased, sales were increased by avoiding customer blocking, tax procedures were made simpler, and Andina Brazil’s digital inclusion increased. DIGITAL PAYMENT OPTIONS IN CHILE AND PARAGUAY These options are available in Chile and Paraguay, both through payment portals that facilitate credit and debit card transfers and transactions as well as at the time of order delivery via POS. In Paraguay, 34.7% of consumers chose digital payment methods, and 4.7% in Chile. This project, which is entirely based on the Customer Experience Management System, uses NPS and Customer Satisfaction as key indicators with goals of 65% and 85%, respectively, to distribute and collect customer feedback in real time in Brazil and Paraguay. This information has allowed for a decrease in customer dissatisfaction, an increase in sales, and the closing of new business. SUGGESTED ORDER We are now able to provide each of our customers with a customized purchase recommendation that is based on their past behavior as well as environmental factors thanks to this project, which was entirely developed by internal teams. With this solution, all four of our operations’ customers— Argentina, Brazil, Chile, and Paraguay—have seen an increase in the volume of their purchase acts by 6.1%, an improvement in the customer experience during the purchase process, and a decrease in OOS. COOLER CONNECTIVITY IN THE MARKET This solution gathers data from our coolers and combines it with information from our systems in an effort to predict failures that might impact our customers’ experience and, consequently, sales volume. It is based on IoT (Internet of Things) technology and advanced analytics. It also enables us to continuously monitor our coolers on the market. INTEGRATED ANNUAL REPORT 202390 INNOVATION ECOSYSTEM We recognize the value that fresh perspectives, tools, methodologies, approaches, and experiences bring to solving the problems presented to us by consumers and clients. To address this, we have created Proofs of Concept (POC) and issued a number of challenges. If these have proven successful, they have become projects and/or final solutions implemented in our Company. Use of Artificial Intelligence to Improve Operational Efficiency - Brazil The Duque de Caixas Production Plant is one of the most modern plants within the Coca-Cola system, characterized by extensive digitalization and automation of its operations. Nonetheless, in collaboration with the startup Valiot, a pilot program utilizing Machine Learning Models to predict failures in real time and implement preventative measures prior to their occurrence was executed in an effort to increase the plant’s OEE by approximately 1%. TALENT & DIGITAL TEAM We have driven the digital transformation process at Coca-Cola Andina by establishing two sizable work teams that enable ambidextrous operation. One aspect to consider is the “Lean” team, whose primary aim is to ensure that our consumers have access to our product portfolio and sales channels while simultaneously optimizing efficiency and productivity while minimizing costs. On the other hand, we have over 15 “Agile” cells—some of which have already formed tribes—that promote and create digital products that help the organization function more efficiently by providing digital platforms, tools, and solutions for the various business teams. TRAINING PROGRAM WITH THE MASSACHUSETTS INSTITUTE OF TECHNOLOGY (MIT) TO DESIGN AND IMPLEMENT DIGITAL PRODUCTS We created an in-company program in 2023 with MIT, one of the most prominent technology universities in the world, which was attended by 40 product owners and leaders. Generating skills for business product development, innovation, and high-performance digital team leadership was the main focus. INNOVATION IN THE VALUE CHAIN CMF 3.1.V to Innovation is a fundamental part of Coca-Cola Andina’s culture, adding value the production process, incorporating new internal and external ideas, which allows consolidating a better value proposition and contributing to the sustainable development of the Company and its business partners. During 2023, Coca-Cola Andina allocated Ch$4,930 million for the development of the innovation strategy, which is structured in three pillars: i) internal culture, ii) relationship with the innovation ecosystem and iii) linkage with the customer experience system. These pillars make it possible to focus innovation, generating efficiency and productivity in all operations. For more details on the investment plan, see chapter 1. INTEGRATED ANNUAL REPORT 2023PROCESS AUTOMATION Coca-Cola Andina implemented new technologies and digital projects that have allowed it to capture value in its processes under two main pillars. AUTOMATION PILLARS Featured projects Predictability in the operation Process automation Priority has been given to increasing the visibility of processes in the flow of information and data; consequently, “in real time and near real time” solutions have been developed to enable data-driven decision making and the enhancement of process efficiencies, productivity, costs, and service level. A team specializing in processes is employed by and technology Coca-Cola Andina identify opportunities for reducing efforts, increasing speed, and enhancing service to clients, consumers and collaborators. to In addition, it develops automation solutions throughout the value chain, freeing teams from repetitive tasks, allowing them to focus on activities of greater value to the Company. Artificial Intelligence applied to the prediction of anomalies in our Truck Check In processes A Machine Learning model has been developed by our Agile Analytics for Back Office cell to detect anomalous the check-in circumstances during process of distribution trucks at our distribution centers. This model has enabled us to identify potential issues such as typographical errors and suspicious records, enabling us to proactively address them and prevent inventory discrepancies. Automation Equipment Cognitive Artificial Paraguay of Customer Cold with - Installations Intelligence Through the combination of bots (RPA) and cognitive AI models, we have been able to fully automate our process of registration and notification of cold equipment installations in the market, achieving an improvement in time-to- market while increasing productivity in the process. For more details on the investment plan, see chapter 1. 91 WHAT ARE BOTS? BOTS (A TERM THAT COMES FROM SHORTENING THE WORD “ROBOT”) IS A PROGRAM THAT PERFORMS REPETITIVE, PREDEFINED AND AUTOMATED TASKS. THESE ARE SOME OF THE INITIATIVES IMPLEMENTED THROUGH BOTS IN EACH OPERATION: ARGENTINA BRAZIL < Purchase orders to supply industrial < spare parts. Issue more than 3 thousand purchase orders per month. < Record more than 50% of supplier < Manage more than 300 fiscal notes of invoices. < Endorse electronic checks generating tax savings. cooling equipment per month. < Registration of new clients. < Automation of Alcohol and Returns < Blocking and unblocking of Supply sales reports. Chain product. < Blocking and unblocking of product for sale based on its Stock Projection. < Value Program automation, optimizing the tax burden of the same. CHILE PARAGUAY < Enter almost 70% of Call Center < Over 250 Bank Transfers posted per sales orders. day. < Transfer quotes between accounting cost centers. < Perform liquidations and post < Loading Cooling Equipment Contracts using Generating AI. < Loading Visit Plans for new liquidations of trucks. customers. < Management and requests for PostMix & Kegerators Initial Kits. < Updating of Third Party Carriers. < Control of Commercial Partners Invoices. < Hourly Production Detail for Energy and Water ratios (Webee). < Automation of Bank Reconciliation (Revenue). < Digitization of daily permits for working in the plant. INTEGRATED ANNUAL REPORT 202392 EFFICIENT, FLEXIBLE AND AGILE PRODUCTION AND PROCESSES PRODUCTION CAPACITY Operational excellence at the company is based on the consistent integration of cutting-edge technology and the upkeep of reliable equipment. This infrastructure aims to furnish each production facility with sufficient capacity to satisfy product demand and ensure quality, a task accomplished by implementing rigorous quality controls in the laboratories of each plant. Installed capacity in beverages 1,671 million UC Sparkling Soft Drinks Installed Capacity 1,271 million UC Other Beverages Installed Capacity 400 million UC Argentina Brazil < A new line for returnables was approved < Production ARTD (alcoholic ready-to- for 2024. < Digitalization of the Front Office system. < < Start producing AdeS at the Córdoba plant. Improvement of the Trelew line. < drink) 100% implemented. Increased production of Campari and Sagatiba. < Production of juice in 1 liter Tetra Pack. < Increase in Kapo’s fourth production line. Installed capacity in other products Chile Paraguay < The Antofagasta facility underwent an expansion of its storage, picking, and truck parking capacities through an investment of CLP 4,6 billion. < Construction of a water treatment plant at the Renca plant will reduce water consumption by 10%. < < Improved asset utilization through multifunctional operation on production lines. Implementation of a modular labeling machine to comply with front-of-package labeling law. Pet Bottles 45 million Preforms 1,050 million Plastic caps 1,426 million Cases 0.7 million INTEGRATED ANNUAL REPORT 202393 FLEXIBILITY AND AGILITY To meet the needs of clients and consumers and to adapt to changes in the environment, flexibility and agility are crucial, necessitating technological and logistical adjustments in addition to the growth of the human team. ARGENTINA < Market adaptation: prioritizing business continuity and customer service. PROCESSES AND EFFICIENCY This pillar enables us to increase our profitability by facilitating a more efficient production process and capitalizing on opportunities as they present themselves. BRAZIL < Change in “Regulatory Turnover” labeling. CHILE < Implementation of a Sorting productivity strategy with automatic inspectors and palletizers, reducing physical effort. ARGENTINA BRAZIL < The Logistics School has accumulated over 4,600 hours of training for 554 employees. < Complete the transition to front labeling on returnable containers using recyclable material. < Integration of beer delivery with the strategy for alcoholic beverages. < Utilization of laser-guided vehicles (LGV). Implementation of IoT and robots in < logistics. PARAGUAY < Flexibility through multi-functional operators and the ability to produce the same product on different production lines. CHILE PARAGUAY < Implementation of a system to reduce production line water consumption. < Automation of well control to monitor consumption. < SAP front office operations for three years. INTEGRATED ANNUAL REPORT 202394 5 Rethinking consumption and its impact on the environment INTEGRATED ANNUAL REPORT 2023To learn more about returnability and packaging indicators, see chapter 9. 95 CIRCULAR PERSPECTIVE SASB FB-NB-410A.2 | Returnability is at the core of Coca-Cola Andina’s sustainable packaging strategy, which is materialized through market availability and strengthening of the product mix in returnable bottles in order to continue contributing to the care of the environment. ENVIRONMENTAL POLICY The Coca-Cola Company’s Operational Requirements and the ISO 14001 standard, which are prerequisites for all of our operations, ensure that environmental laws and regulations are followed. Through the Corporate Risk and Sustainability Committee and the Culture, Ethics and Sustainability Committee, we continuously monitor our commitment to efficiency in resource utilization, innovation, and transparency, as well as to achieving quantifiable short- and medium-term goals. STRATEGIC AXES AND THE PACKAGING USE CYCLE STRATEGIC AXES FOR PACKAGING MANAGEMENT Reuse To lessen the impact on the environment, returnable packaging that is more sustainable and efficient is chosen. Recover Emphasizing the circular economy, packaging is recovered by means of efficient logistics and solid partnerships with strategic partners for the recycling of single-use bottles. Recycle Recycled materials are incorporated into packaging in collaboration with recyclers and suppliers to improve sustainability and contribute to the growth of the recycling chain, thereby meeting environmental responsibility objectives. Reduce We continue to make progress in reducing the amount of single-use plastic in packaging in order to generate less waste and lower costs. PACKAGING USE CYCLE GRI 306-1 Reduce Recycle Reuse Recover Raw material (virgin PET resin) PET preform production Container design Manufacturing Distribution Consumption Waste (post- consumer) Transformation (recycled PET resin) Waste (post- industrial) Collection (reverse logistics) Recycling (sorting and grinding) Collection (post- consumer) Returnable bottle cycle Disposable bottle cycle INTEGRATED ANNUAL REPORT 202396 “WORLD WITHOUT WASTE” AN INITIATIVE OF THE COCA-COLA COMPANY PROMOTING CIRCULAR ECONOMY. GOALS TO WHICH WE ADHERE: WORLD WITHOUT WASTE 2025 Total portfolio of 100% recyclable packaging by 2025 2030 Collect and recycle 100% of PET bottles placed on the market by 2030 2030 Use at least 50% of recycled resin in PET bottles by 2030 PROGRESS COCA-COLA ANDINA 2023 SASB FB-NB-410A.1 100% Recyclable packaging 29.5% PET bottles collected and recycled 18.4% of recycled resin in PET bottles OTHER 2030 TARGETS RELATED TO PACKAGING AND WASTE 42.8% of sales in returnable packaging 95% of solid waste recycled 50% of recycled material in all packaging PROGRESS COCA-COLA ANDINA 2023 27.5% Returnability 94.1% Recycled solid waste 23.9% Recycled material in packaging INTEGRATED ANNUAL REPORT 2023112 (GCO2EQ/L) Returnable PET +21.4% Disposable with 100% recycled resin +38.4% Returnable Glass +48.2% Disposable PET 97 +188.4% Aluminum cans Source: TCCC Decarbonization Guidebook Percentage of volume by format (over total NARTD) 34.5% 18.8% Returnable 27.5% Total Coca-Cola Andina Non- returnable 72.5% Total Coca-Cola Andina 30.4% 32.1% 360° RETURNABILITY At Coca-Cola Andina, we have implemented actions aimed at our customers, consumers, sales force, and communities in each country where we operate, taking into account the material capabilities of our plants, local culture, and environmental sensitivity. Currently, we are the Coca-Cola Company bottler with the highest returnable mix in Chile, Brazil, and Paraguay, ranking second in Argentina. Emissions by packaging How did we make progress in returnability? We invested in assets to promote the availability and consumption of returnable products. Promotions of returnable products aimed at consumers. We highlighted smart and environmentally friendly savings. We expanded the returnable portfolio. We promoted single bottles in different formats according to country. We defined incentives for the sale of returnable products. We ensured the competitiveness of returnable products. We developed e-commerce and virtual bottle campaign to encourage the purchase of returnable products. We focused on all sales channels. Returnables over NARTD volume* 27.5% NARTD Sales volume 2023 29.9% Sales volume NARTD Target 2023 42.8% Sales volume NARTD Target 2030 *NARTD: Non Alcoholic Ready to Drink INTEGRATED ANNUAL REPORT 202323456789198 LEADERS IN RETURNABILITY 2023 THANKS TO A COLLABORATIVE EFFORT THAT INTEGRATES THE DEVELOPMENT OF PRODUCTION AND LOGISTICS PROCESSES WITH RETURNABLE CONTAINERS AND ENVIRONMENTAL AWARENESS CAMPAIGNS ON THE VALUE OF THE CIRCULAR ECONOMY, IN 2023 COCA-COLA ANDINA MAINTAINED ITS LEADING POSITION AS THE SYSTEM’S BOTTLER IN RETURNABLE SALES, WITH 27.5% OF TOTAL NON-ALCOHOLIC BEVERAGES SOLD IN ITS FOUR OPERATIONS. THIS IMPLIED US$45 MILLION IN CASES AND INVESTMENTS ASSOCIATED WITH CONTAINERS AND, TODAY, THE MARKET SHARE OF RETURNABLES EXCEEDS 90% IN ARGENTINA, BRAZIL AND PARAGUAY. Market Share of Returnable Sparkling Soft Drinks (SSD) 2022 2023 Argentina 2022 2023 Brazil 2022 2023 2022 2023 Chile Paraguay 90.1%90.7%96.4%96.6%79.0%80.7%98.8%99.2%INTEGRATED ANNUAL REPORT 2023FEATURED CASES: CHILE MAKES PROGRESS IN RETURNABILITY NATIONAL REUSE DAY NEW RETURNABLES CAMPAIGN 99 reuse Authorities and representatives from various industries and organizations gathered to celebrate the commitment the country, initiatives visible to making commemorating every May 30 as “National Reuse Day.” The Ministry of the Environment, País Circular, private sector companies, start-ups, entrepreneurs, and sustainability leaders are promoting environmental stewardship by encouraging reuse in their spaces. in In keeping with the Law of Extended Consumer Responsibility (REP Law) and the Single-Use Plastics Law, National Reuse Day also provides a forum for discussion amongst various stakeholders on matters pertaining to waste management and recycling regulations in our country. Coca-Cola Andina Chile launched a robust awareness campaign in 2023 to bring generation Z and millennials closer to the idea that returnability is the best way to care for the environment and can also feel cool. The campaign was accompanied by the tagline, “Live the magic of sustainability with returnable bottles.” All of this disregards the old, concept that returnables should only be consumed in conjunction with family meals. +14 million Chileans reached +6.8% +0.9% Frequency of consumption vs. previous year Household penetration vs. previous year RETURNABLE DIGITAL BOTTLE Coca-Cola Andina Chile allows customers to purchase returnable products more easily by allowing them to use an app to purchase virtual bottles. The pilot project was extended in 2023 to include our app miCoca-Cola.cl in Chile, two Walmart stores, and two Cencosud stores. Currently, there are over 5,500 registered users, and 25% of them have generated a transaction. New returnable launches L 2 a r e P o n i i t c d e n e B a u g A L 2 a n a z n a m o n i i t c d e n e B a u g A L 2 a l l i t u r f o n i i t c d e n e B a u g A . L 5 2 e t i r p S INTEGRATED ANNUAL REPORT 2023 RECYCLING OF MATERIALS INAUGURATION OF CIRCULAR PET is to strengthen the The company’s approach recycling chain in order to obtain materials suitable for use in its packaging. In this regard, the priority is to incorporate recycled resin into single-use PET bottles while actively promoting the use of recycled materials in other types of packaging. In Paraguay, a new food-grade recycled resin plant with a capacity of 10,000 tons of recycled PET per year is in operation, providing direct employment for over 1,000 people and positively impacting a value chain comprised of over 20,000 families who collect recyclable materials and transport them to approximately 2,500 collection centers spread across the country. In this way, CIRCULAR PET joins as a key player in the recycling industry to contribute to the country’s long-term development, collaborating with all actors in the chain, both public and private, to jointly build a Paraguay without waste and ensure that each PET bottle placed on the market has a new life. 100 SPRITE 100% PACKAGING MADE FROM OTHER BOTTLES COCA-COLA ANDINA ARGENTINA SELLS 500-ML SPRITE IN TRANSPARENT BOTTLES MADE ENTIRELY OF OTHER BOTTLES. THIS ALLOWED FOR THE INCORPORATION OF MORE THAN 600 TONS OF RECYCLED RESIN, WITH THE GOAL OF HAVING ALL SPRITE BOTTLES MADE OF THIS MATERIAL BY 2024. IN ARGENTINA, THIS INITIATIVE IS ALREADY BEING CARRIED OUT WITH WATER BOTTLE CATEGORIES AND THE COCA-COLA BRAND. Percentage of recycled materials used Total Packaging GRI 301-1 BOTTLE-TO-BOTTLE PLANT 23.9% Total materials by type recycled The first plant in Chile to recycle plastic bottles, which will recover PET plastic and manufacture new bottles with recycled resin by the end of 2024, thereby extending the life cycle of these containers. The plant, which will be located in the commune of Lampa, represents an investment of more than 30 million dollars. 76.1% Total materials by type not recycled Total Coca-Cola Andina 20.4% 2023 20.0% Goal 2023 Percentage of recycled resin used GRI 301-2 18.4% 2023 16.6% Goal 2023 27.2% 2023 24.0% Goal 2023 * In Chile we are developing a PCR PET resin plant 19.1% 2023 15.0% Goal 2023 INTEGRATED ANNUAL REPORT 2023WASTE RECOVERY AND STRATEGIC ALLIANCES CONTAINER AND PACKAGING LIGHTWEIGHTING POST-CONSUMER RECOVERY SASB FB-NB-410A.2 In 2023, the Company meets its post-consumer recovery goal, with a total Andina yield of 29.5%. Over the last three years, it has recovered more than 44 thousand tons of PET. In 2023, we achieved our goal of continuing to lighten PET bottles and secondary packaging, which will be maintained in the future. In this way, the company avoided introducing 377 tons of PET into the market over the last year. Main PET reductions 2023 101 Percentage of post-consumer recovery Total Coca-Cola Andina 25.0% 2023 30.0% Goal 2023 29.5% 2023 25.2% Goal 2023 39.2% 2023 34.5% Goal 2023 In Chile, the implementation of the REP Law has influenced the development of strategies and goals for increasing collection of plastic containers. 79.5% 2023 47.1% Goal 2023 -21% Benedictino s/gas 500 -20.5% Dasani 500 -13.4% Benedictino 2000 -8.9% Crush 2000 STRATEGIC ALLIANCES FOR PET COLLECTION Coca-Cola Andina Paraguay set a benchmark in the Coca-Cola system by collecting 8 out of every 10 PET bottles sent to market. This is accomplished through strategic alliances that promote improvements in container recovery by collaborating with various players such as governments, municipalities, civil society organizations, and communities. -8.6% Coca-Cola 2250 -7.3% Kuat 2000 -7.3% Coca-Cola 1500 -7.3% Fanta Guarana 1500 Total tons saved Total US$ saved Paraguay has one of the highest PET plastic recycling rates in the region, with 60% recovered and recycled. This is due to the business model, which registers over 20,000 families dedicated to collecting recyclable materials and transporting them to the 2,500 collection centers located throughout the country. Evolution of PET savings 2021-2023 377 558 530,001 883,097 We work with The Coca-Cola Company to foster these alliances in the four countries where we operate, regardless of whether local regulations apply. 482 732,838 2021 2022 2023 2021 2022 2023 INTEGRATED ANNUAL REPORT 2023To learn more about waste management indicators, see chapter 9. 102 WASTE MANAGEMENT GRI 306-1, 306-2 The Integrated Waste Management Plan aims to reduce solid waste per liter of beverage produced and maximize the percentage of solid waste recycled. Recycling of cases for returnable bottles Clean energy from waste Coca-Cola Andina Paraguay packages its glass and PET returnable bottles in high-density polyethylene (HDPE) cases made entirely of recycled material. In 2023, we achieved this value by incorporating more than 100 tons of recycled plastic into a circular cycle, with 80% supplied from our plant after grinding the discarded cases and delivered to ENVAPAR, who manufactures cases that enter our production cycle. Coca-Cola Andina Argentina began manufacturing and distributing Ades brand products, which are soybean-based beverages. This process generates a significant amount of organic waste, which we have successfully integrated into a circular economy chain through an alliance with the company Helios. Every day, approximately 70 tons of this waste are sent to generate biogas, which is then converted into electric energy and injected into the country’s interconnected system. COCA-COLA ANDINA Generation of solid waste (gr of solid waste / liter of beverage produced) 2021 2022 2023 19.4 13.0 12.5 7.9 8.4 7.8 13.9 13.3 12.4 18.1 15.7 14.1 Recycled solid waste targets 93.4% 95.8% 92.8% 92.2% 91.5% Recycling of solid waste (% of total) 2021 2022 2023 91.6% 91.9% 93.6% 96.4% 93.9% 88.3% 92.1% 90.2% 92.6% 91.6% 92.0%94.0% 11.911.512.791.0%91.9%94.1%INTEGRATED ANNUAL REPORT 2023To learn more about water management indicators, see chapter 9. 103 WATER AWARENESS GRI 303-2 | SASB FB-NB-140A.2 Coca-Cola Andina is committed to continuing to reduce the use of water in its processes, recognizing that water is a critical resource for the planet and the development of the communities in which it operates. The water used in its operations comes from a variety of sources, depending on the geographic context of the facility. In general, groundwater accounts for the largest proportion, as it is the primary input for beverage production and, indirectly, auxiliary services. During the production phase, water is reused, and the remainder is treated as effluent before being returned to the hydrological cycle under appropriate conditions. This is accomplished by adhering to the highest local regulatory standards and developing its own high-quality and efficient water-use controls in the countries in which it operates. STRATEGIC AXES IN WATER MANAGEMENT GRI 303-1 | SASB FB-NB-140A.2 It has been crucial for the development of this strategy that all members of the value chain and the Company understand the circular water cycle. To further decrease losses in facilities and production processes, we have also made investments in technology, innovation, and performance-enhancing initiatives. The four axes of the water management strategy are reduce, reuse, recycle, and replenish. WATER USE CYCLE 2023 [M3/YEAR]. GRI 303-1 Our water sources Surface Network Underground Rain Other 7,255,057 m3 Bottling consumption 474,823 m3 Consumption other processes What we use water for 1,243,608 m³ Reuse 4,224,329 m³ Production Process 3,505,550 m³ Auxiliary Services 4,224,329 m³ Beverages 82,014 m³ Losses / Faulty products 11,114 m³ Other processes 3,412,423 m³ Effluent discharge Note: This includes water for bottling as well as water for other processes such as sugar production, energy cogeneration, and sanitary uses. 2,602,547 m³ Own treatment 809,875 m³ Third party treatment INTEGRATED ANNUAL REPORT 2023104 OUR 2030 TARGET Liters of water used per liter of beverage produced 1.72 liters Progress 2023 1.65 liters Goal 2023 1.27 liters Goal 2030 REDUCTION AND EVOLUTION OF THE WATER RATIO GRI 303-1 | SASB FB-NB-140A.2 The Company has implemented a number of initiatives that allow it to more efficiently use this resource, resulting in a 15% decrease in consumption since 2018 and a water use ratio (WUR) of 1.72 liters per liter of beverage produced during 2023. -15% % reduction +4.4% -0.2% 2022 2023 Argentina 2022 2023 Brazil 2018 2023 -4.0% +5.5% Evolution of Water Ratio by operation (2018 baseline) 2022 2023 2022 2023 Chile Paraguay 2.002.091.381.371.811.911.841.772.011.72INTEGRATED ANNUAL REPORT 2023Evolution of water use ratio at RENCA Water priority classification 2.13 1.96 1.84 1.79 2020 2021 2022 2023 Low (< 10%) Medium-Low (10-20%) Medium-High (20-40%) High (40-80%) Extremely High (>80%) Arid and low water consumption For our main subsidiaries, only one of our ten manufacturing plants is located in a water stress zone. Source: WRI.ORG - Aqueduct Water Risk Atlas. 105 WATER STRESS PRIORITY GRI 303-1 | SASB FB-NB-140A.2 Coca-Cola Andina has its own comprehensive evaluation process for the risks associated with water stress zones, which is supplemented by periodic studies developed in collaboration with The Coca-Cola Company on the vulnerability of water sources in its manufacturing facilities, allowing it to prioritize efforts and investments. For example, the central zone of Chile is considered to have high water stress, and the company constantly monitors the indicators associated with its facilities in this area. In this sense, it carried out a hydrogeological study of the Maipo River basin in Santiago, the results of which - based on the World Resources Institute’s “water stress” classification - allowed it to prioritize the investment plans for the Renca plant - which represents 20.6% of Coca-Cola Andina’s total production - and reduce the ratio above the Company’s average, which has reached more than 23% in the last 5 years. Suppliers in water-stressed areas (by ingredients) 21.4% Sugar 0.0% Soybeans INTEGRATED ANNUAL REPORT 2023106 75% Green WF Direct and Indirect Water Footprint 19% Blue WF 6% Gray WF Direct Water Footprint Indirect Water Footprint 2% Gray WF 16% Blue WF 6% Gray WF 78% Green WF 98% Blue WF *The Indirect Water Footprint accounts for 97% of the Total Footprint. Within this, 75% corresponds to green Water Footprint. MEASUREMENT OF WATER FOOTPRINT AND LOW WATER IMPACT PRODUCTS During 2023, together with our partner, Circular Carbon, we carried out Coca-Cola Andina’s first water footprint measurement, which is based on the methodology of the WFN (Water Footprint Network), where the Renca plant in Chile was chosen as the most representative and demanding to perform this exercise. The Renca plant is located in a high water stress area and is one of the three plants with the highest production volume in Andina. the total According to the measurement’s general findings, 97% of footprint corresponds to indirect water footprint In and 75% to green water footprint. Andina’s entire value chain, this places the purchase and consumption of sugar as the primary cause of water footprint. For this reason, the conclusions of the final report lead us to propose actions not only in the direct consumption of water but also to design a sustainable supply plan where one of the main pillars is the water awareness of our supply chain. Finally, this analysis confirms our strategy to expand our sugar-free or low-calorie portfolio of products, whether in the water or soft drink categories, obtaining a triple impact by caring for the health of our consumers, reducing carbon emissions and optimizing the use of water resources throughout our supply chain. Water footprint by pillar 95% Ingredients 0.2% Distribution 3% Packaging and inputs 1% Manufacture 0.4% Waste 0.5% Cooling service INTEGRATED ANNUAL REPORT 2023To learn more about water management indicators, see chapter 9. 107 WATER REUSE GRI 301-1 | SASB FB-NB-140A.2 Coca-Cola Andina has implemented several technological improvements, allowing it to safely reuse and incorporate water used in its manufacturing process. This has made it possible to improve efficiency and gradually reduce extraction from natural sources. Progress 2023 Versus previous year 17.1% of water reuse (on water withdrawn) +18% increase in reuse +462% progress +18.9% +20.4% +1,771.5% +3.7% Evolution of water reuse (m³) (baseline 2018) 2018 2023 2022 2023 Argentina 2022 2023 Brazil 2022 2023 2022 2023 Chile Paraguay EFFLUENT RECOVERY IN ANTOFAGASTA Coca-Cola Andina’s Antofagasta plant is situated in the coastal border region of northwest Chile, an area characterized by extreme aridity, water scarcity, and limited vegetation. The seawater desalination process in San Jorge Bay provides the plant with its supply. While the reuse and recycling of water resources has always been the primary focus of this plant, a project was launched in 2023 that greatly reduced the water use ratio from 1.80 to 1.50 liters per liter of beverage produced, closing values below 1.50 in the last three months. The project involved extracting treated water from effluents and reusing it in secondary processes like container washing, cooling towers, boilers, and lubrication by combining reverse osmosis, ultrafiltration, and UV treatment. About US$550,000 was spent on implementation, yielding a 150 m3/day effluent recovery capacity and a 20% reduction in the amount of drinkable water needed. 243,543289,543498,776600,732309,504320,9181,73232,415221,3421,243,608INTEGRATED ANNUAL REPORT 2023To learn more about water management indicators, see chapter 9. 108 Progress 2023 100% of the effluents generated at our operations are treated 2,856,365 m3 total liters treated RECYCLING AND WATER TREATMENT GRI 303-1, 303-2, 303-4| SASB FB-NB-140A.2 The Company’s ability to recycle the water it uses is one of its biggest challenges; it achieves this by safely returning effluents to their source while protecting human health and the environment. As a result, the manufacturing facilities treat all of their wastewater, both in-house and in facilities owned by third parties that ensure the necessary end quality. In order to achieve this, daily sampling is done in strict accordance with The Coca-Cola Company’s Operational Requirements and the technical standards set in each nation. This includes measuring variables total dissolved solids. There were no documented or reported non-compliance instances of water discharge limits during this period. temperature, pH, and like 76% Own 24% Third parties 97% 100% 12% 100% 3% 0% 88% 0% 17.1% Total 0% 30% 100% 0% Effluent treatment 2023 (% on total) Percentage of water recycled from effluent treatment (effluent water reuse/ total water reuse) INTEGRATED ANNUAL REPORT 2023109 WATER REPLENISHMENT PROGRAMS GRI 303-1 Water conservation is a company-wide commitment as well as a community responsibility. As a result, it has proposed, in collaboration with its neighbors, to move forward with this challenge, looking for initiatives that will allow it to connect and share the value it places on this resource. Some of them include work with farmers in Argentina and the Nature-Based Solutions project to replenish water in protected areas in the province of Córdoba. In Chile, the company has been working to restore wetlands in indigenous communities in the Tarapacá highlands, and in Brazil, it has been working to conserve tropical forests in the Amazon. Paraguay aims to improve aquifer recharge in the Mbaracayú Forest Biosphere Reserve. For more information, see Chapter 6 OTHER WATER ALLIANCES Almafuerte Rumipal > > > Cicla > > > Nilus > > Bosques de Agua Fundación Avina Kilimo Fundación Agua es Vida > Asociación de Sonidos de la Tierra > ONG A Todo Pulmón Fundación Moisés Bertoni > > Comisión Nacional del Lago Ypacarí (CONALAYPA) > Global Environment and Technology Foundation (GETF) WATER REPLENISHMENT IN NATURE GRI 303-1| SASB FB-NB-140A.2 Numerous endeavors have been undertaken along this strategic axis to safeguard aquifers and promote water conservation in the natural environment, as well as to ensure that individuals have access to water resources and to raise awareness regarding their value and significance. The Company aims to achieve this by 2025 and return 100% of water utilized in the Renca plant (Leadership Location) and by 2030 for total Andina. ALLIES FOR WATER GRI 303-1 is leading this The Coca-Cola Company initiative, which invites bottlers to participate in common water replenishment goals in the communities where their operations are located as well as in priority watersheds where production plants are located. The system’s is consolidated information through innovative projects with local startups, allowing for greater efficiency in water use in operations. Chapter 6 provides additional information on strategic water alliances. Goals 105% water replenishment in leading plants by 2025. 100% national replenishment per country by 2030. 100% of leading locations with water replenishment projects by 2030. . INTEGRATED ANNUAL REPORT 2023110 ANDINA COMMITMENT Starting in 2020, the Coca-Cola System is working to reduce its carbon footprint throughout its value chain. In this way, until 2023, we have adopted and accompanied the system in its entire trajectory to reduce emissions by 25% by the year 2030. In 2024, we are determined to take a more challenging step by signing our own commitment to the Science-Based Target Initiative (SBTI), which seeks to validate decarbonization targets aligned with even more demanding trajectories. CLIMATE ACTION GRI 305-1, 305-2, 305-3 Climate change is an undeniable global crisis that has been caused largely by rising levels of greenhouse gases (GHGs). To counteract this result, strategies are being implemented at both the political and business levels to reduce emissions and strengthen resilience, including the adoption of “Net- Zero” commitments by numerous countries in accordance with the 2015 Paris Agreement. At the corporate level, several companies, including The Coca-Cola Company, have joined the Science-Based Targets (SBT) initiative, which is coordinated by organizations such as the Carbon Disclosure Project (CDP) and United Nations Global Compact. 0 2 2 0 Organizational carbon footprint measurement for all four operations using ISO 14064 and the Greenhouse Gas Protocol: Corporate Accounting and Reporting (GHG) Standard, published by the World Resources Institute and the World Business Council for Sustainable Development. 3 2 0 2 Disclosed for the first time through CDP forms. TCFD is integrated into the Organizational Risk Management Model in all four operations. Scope 3 is evaluated and expanded to include all industry-relevant categories. The financial control approach for measuring the organizational carbon footprint is incorporated. Feasibility study, through the design of a robust decarbonization plan, to generate commitment and alignment to the SBTi initiative. 2 2 0 2 Finalized TCFD disclosure framework, including quantification of climate change risks and opportunities affecting consolidated adjusted EBITDA. Organizational boundaries for footprint measurement are expanded, incorporating distribution centers. First carbon footprint measurement of production plants of other subsidiaries in Chile and Andina Empaques. Ernest & Young provided the first external assurance statement of the organizational carbon footprint indicator. CLIMATE RESILIENCE AND EMISSIONS 1 2 0 2 Carbon footprint measurement was aligned with the Coca-Cola Company’s decarbonization guidelines. We adopted the system’s commitment and defined 2030 goals for operational indicators such as returnability, water and energy. 2030 INTEGRATED ANNUAL REPORT 2023To learn more about emissions indicators, see chapter 9. 111 The Company has created a decarbonization strategy that aligns with the five pillars of the Coca-Cola System in order to guarantee that the commitments are reasonable, feasible, and consistent with the realities of the business. In comparison to 2022, emissions in 2023 were 1,140,235 TnCO2eq, an increase of 0.8% in the ratio of grCO2eq / liter produced. indicating OUR DECARBONIZATION STRATEGY PILLARS GRI 305-5 Ingredients Packaging Manufacture Distribution Cold equipment Percentage share of main emission sources* 18.8% 214,917 ton co2eq Scope 3 39.7% 452,255 ton co2eq Scope 3 9.5% 107,864 ton co2eq Scope 1 and 2 10.0% 114,126 ton co2eq Scope 1 and 3 11.9% 136,097 ton co2eq Scope 1 and 3 +3.4% vs 2022 -3.9% vs 2022 +15.6% vs 2022 +2.7% vs 2022 +11.6% vs 2022 Main emission reduction initiatives > Sustain the implementation of the sugar reduction strategy by increasing the availability of low- calorie products. > Develop a sustainable sourcing area for supplier engagement and align them with best practices for reducing emissions. > Boost sales of returnable containers, increasing the percentage of recycled PET in disposable containers and continue working to lighten bottles. > Reduce consumption, as measured by the EUR indicator, and simultaneously increase the proportion of renewable energy in the energy consumed. > Seek efficient distribution by controlling routes so that each truck maximizes its trip, as well as renewing the fleet of own and third-party vehicles with improved consumption efficiency and motorization technology. At the same time, work to replace the internal fleet with electric mobility vehicles. > Increase equipment efficiency by lowering electrical consumption, investing in more efficient equipment with electronic controllers, higher-performing refrigerant gases, a high-tech cold chamber, and LED lighting. Main subsidiaries indicators Reduction goals 2030 48.83 kilocalories sold per 200 ml. 40.75 kilocalories sold per 200 ml. 18.4% of recycled resin use over total PET OW. 0.317 MJ energy consumed per liter produced. 27.5% Returnable packaging sales volume over NARTD 53.7% Renewable Electric Energy. 68% EURO V standard trucks or higher over total. 0.317 MJ energy consumed per liter produced. 75% energy saving equipment. 50% of recycled resin use over total PET OW. 42.8% Returnable packaging sales volume over NARTD Energy ratio 0.255 MJ energy consumed per liter produced. 70% Renewable Electric Energy. 90% EURO V standard trucks or higher over total. Energy ratio 0.255 MJ energy consumed per liter produced. 90% energy saving equipment. INTEGRATED ANNUAL REPORT 2023 112 Emissions carbon footprint 2022- 2023 (TnCO2eq) GRI 2-4, 305-1, 305-2, 305-3 Total Coca-Cola Andina 1,113,302 2022 1,140,235 2023 +2.4% Var % 2022-2023 Carbon footprint emissions ratio (grCO2eq/ liter of beverage produced) GRI 305-4 Scope 1 - Scope 2 Scope 1 - Scope 2 - Scope 3 27.4 2022 30.2 2023 240.4 2022 242.3 2023 In the carbon footprint profile, Scope 3 accounts for more than 85% of absolute emissions. More than 50 sources of emissions were evaluated in this scope, including 10 of the 15 industry-applicable GHG Protocol categories. This ensures products manufactured, distributed, and commercialized both in our main subsidiaries and in our other consolidated subsidiaries. that all Scope 1 72,995 2022 78,306 2023 +10.2% Var 2022-2023 +0.8% Var 2022-2023 +7.3% Var 2022-2023 Gases included in the emissions ratio calculation: CO2 , CH4 , N2O, HFC, PFC, SF6 , NF3 Scope 2 53,891 2022 63,800 2023 Share (%) carbon footprint 2023 by type of scope Carbon footprint 2023 by operation +18.4% Var 2022-2023 6.9% Scope 1 5.6% Scope 2 7.9% Paraguay Scope 3 986,416 2022 998,130 2023 +1.2% Var 2022-2023 87.5% Scope 3 Gases included in the carbon footprint calculation: CO2 , CH4 , N2O, HFC, PFC, SF6 , NF3. Methodological change: year 2022 is recalculated with new definition of financial control approach. Subsidiaries in Chile (ECSA, VASA and VJSA) and Andina Empaques Argentina are incorporated. 30.3% Argentina 28.3% Brazil 23.9%Chile3.4%AndinaEmpaques6.2%Subsidiaries ChileINTEGRATED ANNUAL REPORT 2023To learn more about energy management indicators, see chapter 9. 113 TRANSITION TO RENEWABLE ENERGIES Reducing greenhouse gas emissions and managing the impacts of climate change are key priorities for the company. Therefore, it promotes the efficient use of energy, the reduction of its consumption and the increase in the use of renewable energy in the matrix. In addition, it seeks to strengthen good practices, both in its value chain and in that of its suppliers. Coca-Cola Andina has prioritized the incorporation of renewable energy sources to its energy matrix in all countries where it has the conditions to do so. Renewable energy use 2023 Main Subsidiaries Percentage of renewable energy Main Subsidiaries 38.6% Total Coca-Cola Andina 53.7% Total Coca-Cola Andina Argentina 0% Brazil 39.3% Chile 54.1% Paraguay 97.5% Argentina 0% Brazil 50.6% Chile 95.7% Paraguay 100% 0 25 50 75 100 0 25 50 75 100 INTEGRATED ANNUAL REPORT 2023To learn more about energy management indicators, see chapter 9. 114 Scope 2023 Our target 2023 Our target 2030 0.317 MJ per liter of beverage (EUR) 0.312 MJ per liter of beverage (EUR) 0.255 MJ per liter of beverage (EUR) 100% RENEWABLE ENERGY OPERATIONS The Company is making progress toward purchasing 100% renewable energy with I-REC certification. Contracts are already in place for the Renca and Antofagasta plants in Chile, as well as the Ribeirão Preto and Duque de Caxias plants and distribution centers in Brazil. PROGRESS IN ENERGY EFFICIENCY The Company monitors energy consumption using the energy ratio (EUR), which is the number of megajoules required to produce and store one liter of beverage. In 2023, Coca-Cola Andina achieved a ratio of 0.317 MJ per liter of beverage, accumulating an improvement of 4.9% from 2018. The energy matrix of direct consumption is composed of three types of sources, with the following distribution: 8% Mobile combustion 61% Electricity 31% Fixed combustion ENERGY IN THE VALUE CHAIN Ingredients Packaging Manufacture Distribution Cold equipment Fossil fuel Bio fuel Grid electricity Renewable electricity INTEGRATED ANNUAL REPORT 2023NATURE-BASED SOLUTIONS In terms of biodiversity management, the Company has prioritized the conservation of the natural habitats and ecosystems in which it operates, carrying out its activities responsibly and consistently in accordance with the Sustainability Policy. This includes not operating in protected or natural heritage areas. It also works to mitigate the impact of its value chain on biodiversity by promoting sustainable forest management and the protection of wooded areas. 115 SIERRAS DE CÓRDOBA, ARGENTINA Coca-Cola Andina launched the Nature-based Solutions (NbS) project in Córdoba, Argentina, in 2023. The project aims to replenish water and conserve biodiversity in the sub-basins of the Río Primero (Suquía) and Río Segundo (Xanaes) rivers. In recent years, this area’s land use has changed, affecting the mountain ecosystems from which the watercourses originate. This meant that numerous water emergencies had to be declared, in addition to the IPCC’s unfavorable rainfall scenarios, as a result of the climate emergency. In this scenario, the project aims to contribute to the conservation, restoration, and long-term management of critical areas in upper watersheds in order to recover native vegetation and soil in mountain ecosystems, resulting in increased water availability year-round. In addition, this project enhances biodiversity, climate resilience, and sustainable community development. Hectares recovered 10,791 Ha Project contribution and benefits Water replenished 3,522,406 m3/year People benefited 1,600,000 To accomplish this, Coca-Cola Andina, The Coca-Cola Company, and The Coca-Cola Foundation, in collaboration with CICLA and Bosques de Agua, are undertaking a series of actions: Reach level Effectiveness of protected area management 10,450 ha with conservation agreements 50% progress in management plan Grazing management and control 3,000 ha with regenerative livestock management Control of invasive alien species (IAS) of high water demand Forest restoration 46% of enclosures installed 2 specific training sessions 13 brigade members were equipped and began work in the field. > Fences installed and maintained to protect plantations. > Planting carried out and seedling production in progress Erosion control 15 Gullies restored > Fences installed Fire prevention 2 firebreaks implemented > Water reservoirs for early fire attack, purchased and ready to be installed. INTEGRATED ANNUAL REPORT 2023116 ESTANCIA ATALAYA - CONDORITO NATIONAL RESERVE 4,828 ha INTERVENTION LOCATIONS > Valle de Los Lisos Natural Reserve > Vaquerías Natural Reserve > Cerro Blanco Reserve > Campo Los Hornillos Reserve > Espinillo Bravo Private Natural Reserve > Naguan Tica Natural and Cultural Reserve > Bosques de Agua Natural Reserve > Quebrada de Los Refugios > Estancia Santo Tomás > Quebrada del Condorito National Park > Estancia Atalaya - Condorito National Reserve MAIN PARTNERS VALLE DE LOS LISOS NATURAL RESERVE 4,300 ha CERRO BLANCO RESERVE INTEGRATED ANNUAL REPORT 2023117 6 Local ecosystem: Driving economic and social growth INTEGRATED ANNUAL REPORT 2023To learn more about community contribution indicators, see chapter 9. 118 COMMUNITY ENGAGEMENT AND VALUE CREATION GRI 413-1, 413-2 US$2,320,553 Investment in communities 1,034,534 Number of beneficiaries in the community 2,661,929 Liters donated ATER A W E N E SS R A W Water management and water scarcity We work with neighboring communities to promote recycling, reducing, and replenishing this resource while also caring for crisis areas near our operations. E R S P ECTIVE R P U L A CIR C Returnability and packaging We promote collection initiatives, recycling culture and volunteering in the sectors where we are located. Waste management and responsible use of resources We use our resources responsibly in order to minimize waste generation in our operations. PLY CH AI N M A N A G EMENT P U S Responsible sourcing (supply chain management) We seek to encourage our suppliers’ growth by promoting continuous improvement and conducting periodic evaluations of specific suppliers. The organization focuses on generating opportunities by establishing connections with the communities in which it operates. To accomplish this, it developed a community relations strategy that focuses on five key themes for the Company: C E N N O C , E S R E D I V S A FE AND CO M M IT T E D T E A M Talent attraction, retention and development Our host communities are diverse and talented, so we prioritize hiring local workers. T I O N WITH THE CO M M U N I T I E S Economic development, employment and local entrepreneurship We coordinate various stakeholders to promote economic and environmental development in neighboring communities. Donations and public-private partnerships Through collaborative work with neighboring communities and actors that surround us, we seek to contribute to the welfare and development of the localities where we are present. INTEGRATED ANNUAL REPORT 2023 119 WATER AWARENESS GRI 413-1, 413-2 We collaborate closely with local communities to implement water conservation, reforestation, and water-efciency technology programs. Continuación Alto Tarapacá This project aims to restore hectares of wetlands and flooded meadows which act as sponges capable of retaining and storing water in the Andean foothills and mountain range. Facilitators: > Coca-Cola Andina Chile > > The Coca-Cola Company Avina Foundation US$67,470 Invested CICLA Project Through the implementation of nature- based solutions in strategic sectors of priority watersheds, our goal is to improve water infiltration capacity, generate greater storage in the saturated thickness of the soil and a decrease in surface runoff, which generates an increase in the average flow of rivers and streams during the dry season. Facilitators: > Coca-Cola Andina Argentina The Coca-Cola Company > > Cicla 1,644,960 m3/year Liters of water replenishment Nilus This initiative considers using artificial intelligence to store water in an artificial glacier, which is then used during the spring and summer seasons. The plan includes the construction of a water park in the Cajón del Maipo area. Facilitators: Coca-Cola Andina Chile The Coca-Cola Company > > > Nilus US$100,000 Invested Kilimo The goal is to use satellite data to verify, improve, and compensate for agricultural water use. Facilitators: > Coca-Cola Andina Chile > > The Coca-Cola Company Kilimo US$120,836 Invested Water care through music: Sonidos H2O Ñemby and Show Hydro Through music community participation, we promote the care of the Pa’i Ñu stream and water care in educational communities. and Reduce your Water Footprint Talk Talks and activities in Renca, Puente Alto, Maipú, and San Joaquín to address issues related to saving and caring for water in daily life. Facilitators: > Coca-Cola Andina Chile > > The Coca-Cola Company Association de Sonidos de la Tierra US$11,580 invested 2,488 participants and beneficiaries Facilitators: > Coca-Cola Andina Chile Fundación Agua es Vida > U$39,226 invested 514 beneficiaries Water Conservation in the Mbaracayú Forest Biosphere This project aims the water supply in the Mbaracayú Forest Biosphere Region through sustainable in collaboration agricultural practices with smallholder farmers. to replenish +Verde+Agua: Patiño Aquifer Recharge and Sustainable Management of the Lake Ypacarai Basin This initiative seeks to increase the quantity and quality of recharge of the Patiño Aquifer resource through an management model that also impacts the Ypacaraí Lake basin. integrated water Facilitators: > Coca-Cola Andina Paraguay The Coca-Cola Company > > Moisés Bertoni Foundation > Local farmers 408 beneficiaries Facilitators: Fundación Coca-Cola > > Coca-Cola Andina Paraguay Fundación Moisés Bertoni > > Comisión Nacional del Lago Ypacarí > > Global Environment and Technology > Foundation (GETF). (CONALAYPA) US$125,000 invested by Fundación Coca-Cola 5,620 beneficiaries INTEGRATED ANNUAL REPORT 2023CIRCULAR PERSPECTIVE GRI 413-1, 413-2 Through management of the entire life cycle of packaging— from design and production to recycling and reuse—we are able to increase PET collection rates in collaboration with all participants in the recycling chain. Strengthening alliances and creating synergy in PET recovery. These public-private agreements were signed with different Municipalities (Córdoba, Montecristo, Alta Gracia, General Deheza, Godoy Cruz, General Pico, Monte Hermoso, San Luis, among others), Large Collectors (Reaquila, GIRSU, Circularity, Recical) and Key Accounts Carrefour, (ChangoMas, Libertad, Makro and La Anónima) with the aim of strengthening PET recovery. Facilitators: > Coca-Cola Andina Argentina > Municipalities > > Large Collectors Key Accounts US$149,883 invested 4,364,171 Kg recovered Network of Ecopoints, EcoGestor and App “It’s Recyclable”. The Ecopoints constitute a network of recovery containers that facilitate the separation at source of recyclable is complemented by materials. This Ecogestor, a software that guarantees the traceability of materials and facilitates the operational management of the the collection centers, and “It’s Recyclable” App, which allows consumers to identify products and brands that use recyclable packaging, promoting environmentally conscious and responsible consumption. Facilitators: > Coca-Cola Paresa > Ecological Solutions US$6,250 invested 70 EcoPoints installed Join and Recycle Talks the value of talks on Educational recycling and environmental education, with an emphasis on waste segregation. Facilitators: > Coca-Cola Andina Chile > Rembre US$14,327 invested 426 beneficiaries Cities Without Waste Seeks to strengthen small and medium- sized waste collectors and recyclers’ associations by providing logistical support such as trucks, weighing scales, and contributions for renting space, among other things. Facilitators: > Coca-Cola Paresa > > > > Fundación Coca-Cola > Fundación Moisés Bertoni > Coresa (Compañía Recicladora S.A.). US$100,000 invested 150 beneficiaries Sprite clean-up campaign Project in partnership with the NGO SOS Lagoas, which has removed tons of waste from our lagoons since 2018. These actions aim to ensure the proper disposal of the collected waste through selective and regular collection, contributing to environmental awareness. Facilitators: > Coca-Cola Andina Brazil > NGO SOS Lagoas US$12,426 invested 2,161 kg of recyclables removed My Beach Without Waste and Suquía River Cleanup We carried out cleanup days at the Villa Rumipal and Almafuerte summer the inns together with volunteers, Municipality of Almafuerte and the Calamuchita Regional MSW Treatment Plant. In addition, to celebrate Earth Day, Montecristo Plant collaborators and their families participated in a cleaning and waste collection day on the banks of the Suquía River in the San Martín Reserve. Facilitators: > Coca-Cola Andina Argentina > Municipality of Almafuerte > CICLA US$6,738 invested Tres Puentes Wetland Cleanup and Let’s Reforest Volunteer Program Employees of the Punta Arenas plant and their families cleaned the most significant wetland in the commune as part of the corporate volunteer program’s commitment to environmental care, and workers in Santiago participated in the reforestation of the Pajaritos park in Maipú. Facilitators: > Coca-Cola Andina Chile > Chilean Navy Reforestemos > > Municipality of Maipú 14,502 beneficiaries 120 this My neighborhood without waste free Offering a recycling material collection service, platform encourages and promotes waste in homes, businesses, management and educational institutions across 20 Asunción neighborhoods. This helps to build grassroots recycler associations and collection centers. Facilitators: > Coca-Cola Paresa The Coca-Cola Company > Fundación Moisés Bertoni > BID Lab > PNUD > > Cervepar > > Nestlé > > Ministry of Environment and Sustainable Fábrica Paraguaya de Vidrios Tetrapack Development (MADES). US$13,000 invested 666 homes, businesses, and educational institutions registered 16 collection centers and grassroots recycler associations benefited INTEGRATED ANNUAL REPORT 2023CONNECTION WITH NEIGHBORING COMMUNITIES GRI 413-1, 413-2 Our goal is to help the communities in which we operate grow by implementing programs that stimulate the local economy. 121 Gastronomic Boots Camps Online and on-site training program aimed at young people under the age of 35, primarily women, who want to work in the gastronomic industry. Boots Camps are taught in 15 partner restaurants, allowing for work experience and job opportunities. Facilitators: > Coca-Cola Andina Chile > > The Coca-Cola Company Social Gastronomy Foundation. US$77,254 invested 1,317 young participants Healthy Cooking Workshops Workshops pertaining to training are specifically tailored for women who are employed in snack bars, children’s cafeterias, or are affiliated with social organizations. Facilitators: > Coca-Cola Andina Argentina > Pimienta Negra gastronomic education company. US$6,275 invested 420 beneficiaries Comida para Todos (Food for All), Banco de Alimentos (Food Bank) and Natal sin Hambre (Hunger-Free Natal). These are initiatives that seek to provide access food, support charitable organizations and encourage donation, through the delivery of lunch rations to low-income people and the donation of products. to Facilitators: > Coca-Cola Andina Argentina. > Coca-Cola Andina Brazil. > Coca-Cola Andina Chile. > > > > NGO Ação da Cidadania (Brazil). Social Gastronomy Foundation (Chile). Food Network (Chile). Food Bank (Argentina). 6,600 lunch rations delivered 826,044 beneficiaries Programa Puertas Abiertas (Open Doors Program) The company opened its doors to the neighbors of Renca, Puente Alto, San Joaquín, Maipú, and Punta Arenas so they could learn about the production, logistics, and distribution processes. Furthermore, we became involved in that encourages a SOFOFA project member businesses to open their doors to neighboring communities. Facilitators: > Coca-Cola Andina Chile > Municipalities SOFOFA > 242 beneficiaries Estemos Abiertos 2.0 (Let’s Be Open 2.0) This program, which began in 2020, supports the economic reactivation of small and medium-sized businesses by providing microcredits to more than 200 stores and grocery stores in Asunción and Gran Asunción. It also includes face- to-face and virtual training in areas such as sales, communication and marketing for more than 1,000 women and entrepreneurs with the aim of continuing traditional to benefit and promote channel customers. Also, as part of this initiative, 50 young people were trained for their first job. Facilitators: > Coca-Cola Paresa Fundación Paraguaya > > Coca-Cola Foundation US$100,00 invested by Fundación Coca-Cola 1,700 beneficiaries 200 stores benefited is to and Mi Almacén, Mi Comunidad (My Store, My Community) The goal train neighborhood (mom & pops) store owners to promote entrepreneurship community leadership. It includes training in digital workshops, mentoring, and financial assistance long-term projects. In August of this year, 4,600 digital scholarships were awarded (70% to female head of households), and 11 stores were awarded for co-creation projects. for Facilitators: > Coca-Cola Andina Chile > > The Coca-Cola Company Fundación Gastronomía Social. 4,600 digital scholarships 11 stores awarded 96 co-creation projects Support for cultural and sports activities We provide hydration products for outdoor activities life-promoting to a number of neighboring social organizations. Facilitators: > Coca-Cola Andina Argentina > Coca-Cola Chile > Coca-Cola Paresa > several organizations in the countries that host sports and cultural events +125,000 benefited INTEGRATED ANNUAL REPORT 2023 122 DIVERSE, SAFE AND COMMITTED TEAM GRI 413-1, 413-2 We create diverse, equitable, and inclusive environments, thereby increasing access to equal opportunities. FONBEC Education Scholarships We contribute so that children and young people can continue their education and achieve their academic and personal goals. Junior Achievement educational programs This initiative enables us to connect students to the world of work by providing trainings focused on STEM careers and digital skills. Facilitators: > Coca-Cola Andina Argentina > Fondo de Becas para Estudiantes (FONBEC) Facilitators: > Coca-Cola Andina Argentina Junior Achievement NGO > SUPPLY CHAIN MANAGEMENT GRI 413-1, 413-2 We aim to encourage supplier development by promoting innovation, social supply ecosystems, and local development. US$9,308 invested 59 beneficiaries US$19,782 invested 945 beneficiaries Colectivo Joven on line Program for training and integrating young people aged 16 to 25 into the labor force who live in low-income urban communities and have completed or are currently enrolled in high school. Attraction of Local Talent This initiative, developed in collaboration with the Municipal Labor Intermediation Offices (OMIL), aims to attract, promote, and hire local talent through job fairs and other activities. Facilitators: > Coca-Cola Andina Chile > Municipalities of Renca, Puente Alto, Maipú and San Joaquín. Facilitators: > Coca-Cola Andina Brazil US$156,285 invested 9,127 beneficiaries US$23,901 invested 3,997 beneficiaries in Improving Employability Training logistics, shipping, and sales is primarily provided to women and people with disabilities, with the goal of improving gender equity and in employability which we operate. in the communities Facilitators: > Coca-Cola Andina Chile. > Tacal Foundation. US$42,980 invested 82% participation of women 203 women trained 24 people with disabilities trained in that value 100+Labs Open Innovation Competition address initiatives Supports challenges chain, the including water management, energy the circular economy, consumption, commercial smart logistics, in innovation, among other an effort to promote innovation and progress. issues, and Facilitators: The Coca-Cola Company > Coca-Cola Paresa > > Cervepar Koga > US$20,532 invested 272 beneficiaries Entrepreneur Fairs With the aim of promoting and opening the doors to social supply management and promoting local development, we held the first fair for entrepreneurs in Renca and Maipú. Facilitators: > Coca-Cola Andina Chile > Municipality of Renca and Maipú. US$17,152 invested 36 participating entrepreneurs INTEGRATED ANNUAL REPORT 2023Learn more about indicators and food loss and waste management in chapter 9. 123 FOOD LOSS AND WASTE The Company adheres to the Sustainable Development Goals (SDGs) of the United Nations (UN). The corporate beverage and food waste policy, which was released in 2021 and integrates into the sustainable value creation strategy, outlines the guidelines and strategies to minimize the impact on all operations. This allowed it to concentrate on the productivity and efficiency of the value chain while addressing programs, action plans, key indicators, and monitoring to cut down on waste in every aspect of the business. In order to have a positive influence on the communities in which it operates, the Company also collaborated with food banks and solidarity organizations, donating 2,661,929 liters of products in 2023. Percentage of food loss (total weight loss/total weight of food sold) 0.784% Finished Product + 0.105% Sweetener = 0.899% Total 0.65% Target 2023 Food loss and food waste volumes by food category and/or life cycle stage (ton) Suppliers Production and bottling Distribution Clients and Consumers The beverage and food waste goal does not include donations of finished product. ACTIONS FOR FOOD WASTE MANAGEMENT. (Ranked by level of preference for the business) + Actions from most to least preferred Source reduction Food donations Animal feed Industrial uses Compost - Landfills and Incinerators Sweeteners 5,257 tn Total loss due to sweeteners Finished Products 41,994 tn Total loss due to finished products 39,333 tn Loss of finished product 2,662 tn Loss of finished product used for alternative purposes INTEGRATED ANNUAL REPORT 2023124 RESPONSIBLE SUPPLY CHAIN GRI 2-6, 205-2 | CMF 7.1.IV Our suppliers are part of the value chain; therefore, we define a strategic framework that responds to their and the Company’s requirements and ensures responsible management, as framed by our Code of Ethics for Suppliers and Third Parties, Corporate Purchasing Policy, Corporate Human Rights Policy, and Guiding Principles for Suppliers of The Coca-Cola Company. 8,630 Total suppliers SUPPLY CHAIN MANAGEMENT APPROACH The management strategy allows us to categorize each of the suppliers, determining their level of criticality within the value chain, and thus prioritize resources for efficient management and control. Corporate Purchasing Policy CMF 7.1 It sets general guidelines for the development of the purchasing process and the essential elements that need to be standardized, governing all of our actions in this domain. The Company does not have a formal, cross-border supplier payment policy, but because of the various realities and laws in the nations in which it conducts business, each one has a unique process that establishes the terms for timely payment. Corporate Human Rights Policy and Guiding Principles The Coca-Cola Company Commitment to human rights is unrestricted, and suppliers are expected to uphold these principles in the territories where the Company operates. All of these values are reflected in The Coca-Cola Company’s Supplier Guiding Principles and Corporate Human Rights Policy. 1 Expense analysis of the supply chain allowing supplier management according to purchasing categories. 4 Integrating Environmental, Social and Governance issues into the supply chain management strategy. Criteria by which suppliers are categorized 2 Supply chain criticality Code of Ethics For Suppliers And Third Parties The relationships between suppliers, contractors, subcontractors, and their associates, representatives, and middlemen within the subsidiaries are governed by this document. Along with addressing legal concerns like corruption, social contributions, and conflicts of interest, it also sets guidelines and standards. 3 Supply chain risk assessment and corrective measures. INTEGRATED ANNUAL REPORT 2023125 EVALUATION OF OUR SUPPLIERS GRI 2-6, 205-2, 308-2, 407-1, 414-2 | CMF 7.2 1,353 Total suppliers evaluated 255 Total critical suppliers (evaluated for sustainability) Representing 18.8% of total suppliers evaluated and 43.8% of total purchases. We evaluate suppliers’ quality, safety, and delivery performance on a regular basis to improve the supply chain and create opportunities for growth. Furthermore, all critical suppliers must undergo periodic audits conducted by independent, accredited firms on behalf of The Coca-Cola Company. The results rate each supplier on a four-tier scale, identifying areas for improvement, minor nonconformities, and major nonconformities. In any of these cases, the supplier must create a corrective action plan within 30 days, which will be reviewed within 3 to 6 months. SUSTAINABILITY CRITERIA USED IN AUDITS > Respect for freedom of association and collective bargaining. > Prohibition of child labor > Prohibition of forced and compulsory labor and labor abuse. > Elimination of discrimination > Working hours and wages > Safe and healthy workplace > Protection of the environment > Business integrity > Compliance with applicable laws and regulations > Grievance and resolution procedures > Adequate and effective management systems CRITICAL SUPPLIERS THOSE WHO SUPPLY RAW MATERIALS IN DIRECT CONTACT WITH THE BEVERAGES ARE CRITICAL SUPPLIERS. THEY ADHERE TO THE “GUIDING PRINCIPLES FOR SUPPLIERS” ESTABLISHED BY THE COCA-COLA COMPANY AND ARE ASSESSED ON A PERIODIC BASIS BY EXTERNAL AUDITORS. ANDINA’S STRATEGIC PROCUREMENT PLAN This initiative was implemented in 2023, with the objective of expanding the evaluation to selected suppliers for all four operations, including sustainability criteria (Environmental, Social and Governance). To evaluate our suppliers, we segmented them according to the most relevant purchasing categories for the business and for Andina’s Sustainability goals. 943 Suppliers evaluated by Andina’s Strategic Procurement Plan Total suppliers categorized according to business- relevant categories. 22 Ingredient Suppliers 142 Packaging suppliers 13 Cold Equipment and Service Suppliers 79 Distribution suppliers Evaluation strategic axes Water management Circular economy Climate action INTEGRATED ANNUAL REPORT 2023126 LOCAL SUPPLIERS: OUR FIRST CHOICE GRI 2-6 Alliances are created with local suppliers to promote their integration into the value chain. 95% of suppliers are from the countries where the Company has operations. 88% of our expenses in 2023 is represented by domestic suppliers Supplier Workshop By means of workshops that incorporate results monitoring, the Company fosters innovation and sustainability, extending these values to Coca-Cola Andina Brazil’s suppliers. Positive impacts Supplier commitment to Andina’s Sustainable Supply vision 200 Suppliers participated in the workshop INTEGRATED ANNUAL REPORT 2023SUPPLY RISK CONTROL To ensure compliance with The Coca-Cola Company’s Supplier Guiding Principles, the Company conducts supply chain risk assessments: MAIN SUPPLIERS BY COUNTRY GRI 2-6 | GRI 204-1 | CMF 6.2.III Suppliers accounting for more than 10% of spending 127 General Control An automatic control for ensuring compliance with labor laws. Specific Digital Control Random and specific reviews of companies deemed critical, where additional information is requested to be submitted digitally by each contractor. 1 2 4 SUPPLY RISKS CONTROLS 3 External Audit Audit Every two years, an external company reviews compliance with the Guiding Principles of critical suppliers (on a random basis). For suppliers with higher criticality ratings, audits are conducted at the supplier’s offices to physically verify compliance with the Guiding Principles. > > > Concentrate Servicios y Productos para Bebidas Refrescantes S.R.L. Sweeteners (sugar/fructose) Complejo Aliment. San Salvador S.A. Ingrecor S.A. Plastic containers preforms Andina Empaques Argentina S.A. Container resin Alpek Polyester Argentina S.A. Circular-Pet S.A. Reels (tetrapak) Tetra Pak S.R.L. Cardboard / Pallet / Chapadur Fiplasto S.A. > Glass Containers > > > > > > > > > > > Cattorini Hnos. S.A.C.I.F.E I. Cans Ball Beverage Can South America S.A Caps Priva S.A. Thermo Contractible Rio Chico S.A. Concentrate Coca-Cola de Chile S.A. Sweeteners (sugar/fructose) Comercializadora de Productos Panor Ltda Iansa Ingredientes S.A. Sucden Chile S.A. Plastic containers preforms Envases CMF S.A. Caps Sinea S.A. Cardboard Corrupac S.A. Envases Impresos S.P.A. > Glass Containers Cristalerías Toro S.P.A. Cristalerías de Chile S.A. Thermo Contractible Plásticos Arpoli S.P.A. Carbon dioxide gas Linde Gas Chile S.A. > > > > > > > Concentrate Recofarma Industria Do Amazonas Ltda. Sweeteners (sugar/fructose) Usina Alta Mogiana S/A – Açúcar E Álcool Plastic containers preforms Valgroup Rj Industria De Embalagens Rigidas Ltda. Caps Valgroup Mg Industria De Embalagens Rigidas Ltda Returnable plastic containers Riopet Embalagens S.A. > Water > > > > > > > > > > > > > > Igua Rio De Janeiro S.A. Reels (tetrapak) Tetra Pak Ltda. Electric power/gas Ecogen Rio Solucoes Energeticas S.A. Labels Pp Print Embalagens S.A. Cans Crown Embalagens Metalica Da Amazonia S.A. Thermo Contractible Valgroup Mg Industria De Embalagens Flexiveis Ltda. Juices Tecnovin Do Brasil Ltda Concentrate Servicios Y Productos Para Bebidas Recofarma Ind Amazonas Ltda. Sweeteners (sugar/fructose) Alcotec Sociedad Anónima Azucarera Paraguaya S.A. Inpasa Del Paraguay S.A. Ingrecor S.A. Plastic containers preforms Industrias Pet S.A.E.C.A. Caps Andina Empaques Argentina S.A. Reels (tetrapak) Tetra Pak Global Distribution S.A. Thermo Contractible Petropack S.A. Juices Fenix S.A. Cans Embotelladora del Atlántico S.A. INTEGRATED ANNUAL REPORT 2023128 7 Financial and economic summary INTEGRATED ANNUAL REPORT 2023129 REGULATORY FRAMEWORK CMF 6.1.III, 6.1.IV Embotelladora Andina S.A. corporation, organized and operating in accordance with Chilean law. As such, it is governed by Chilean Law No. 18,045 on Securities Market and Chilean Corporation Law is an open stock No. 18,046 and its Regulations, as well as the rules issued for this purpose by the Chilean regulatory authority, the Financial Market Commission (CMF). As an issuer of Depositary Receipts of the New York Stock Exchange, the Company is also governed by the rules of the Securities Exchange Act of 1934, the Foreign Corrupt Practices Act of 1977 and the Sarbanes- Oxley Act of 2002, as well as the rules issued for this purpose by the Securities and Exchange Commission and Exchange. the New York Stock Argentina (i) The Argentine Food Code, National Law No. 18,284, governs all aspects of food and beverage production, importation, and commercialization; (ii) National Law No. 24,788 and its regulatory decrees, which control the sale, consumption, and advertising of alcoholic beverages; (iii) Regulatory Decree No. 149/2009, amended by Decree No. 688/2009, governs all aspects of alcoholic beverage advertising; (iv) Law No. 27,545, Law of Gondolas; and (v) Law No. 27,642 on the Promotion of Healthy Eating (Front Labeling Law). Chile (i) Standards of the Food Sanitary Regulations contained in Decree N°977 of the Ministry of Health of 1997, and in the Sanitary Code; (ii) Standards of the Mineral Water Regulations contained in Decree N°106 of the Ministry of Health of 1997, Mineral Water Regulations; (iii) Law on Nutritional Composition of Food and its Advertising, Law N°20. 606; Decree No. 13 of the Ministry of Health, June 26, 2015, and Law on Food Advertising, Law No. 20,869; (iv) Laws governing the production, elaboration, commercialization, sale and consumption of alcoholic beverages, Law No. 18,455 and Law No. 19,925; and (v) Law establishing a framework for waste management, extended producer responsibility and promotion of recycling, Law No. 20,920. Operations in Argentina, Brazil, Chile and Paraguay are required by local laws to adhere to the regulations that are specific to the activities and businesses they conduct. Brazil (i) Federal Law No. 8,918, of July 14, 1994, which provides for the standardization, classification, registration, production and inspection of beverages, authorizing the creation of the Intersectoral Commission on Beverages and other measures; (ii) Federal Decree No. 6,871, of June 4, 2009, regulating Federal Law No. 8. 918, of July 14, 1994, which established the standardization, classification, registration, production and inspection of beverages; (iii) Decree-Law No. 986, of October 21, 1969, establishing the basic food standards; (iv) Decree- Law No. 7,841, of August 8, 1945, establishing the Mineral Water Code; (v) Federal Law No. 6. 437, of August 20, 1977, defining violations of federal health legislation, establishing the appropriate sanctions and taking other measures; (vi) Resolution No. 23 of the Ministry of Health, of March 15, 2000, which establishes the Manual of Basic Procedures for the Registration and Exemption from the Registration Requirement of Relevant Products for the Food Area; (vii) MAPA Resolutions RDC N°27, of August 6, 2010, and RDC N°240, of July 26, 2018, which define categories of food and packaging that are exempted and require mandatory sanitary registration; (viii) MAPA DRC Resolution N°208, of January 5, 2018, governing the process for petitions submitted for analysis by ANVISA’s technical sectors and revokes MAPA DRC Resolution N°204, of July 6, 2005; (ix) MAPA Normative Instruction N°72, of November 16, 2018, which approves the administrative requirements and procedures for the registration of establishments and products; and (x) MAPA Normative Instruction N°34, dated October 21, 2015, which creates the Integrated Electronic System of Agricultural Products and Establishments-SIPEAGRO-under the purview of the Ministry of Agriculture, Livestock and Supply-MAPA. Paraguay (i) Sanitary Code Law No. 836/80; (ii) Consumer and User Protection Law No. 1,334/98, as amended by Law Nos. (iii) Advertising 6366/19 and 6624/20; and Promotion of Tobacco and Alcoholic Beverages Law No. 1,333/98; (iv) Law No. 1. 642/00, which forbids the sale of alcoholic beverages to minors and their consumption on public roads; and (v) Executive Decree No. 1,635/99 and Ministry of Public Health and Social Welfare Resolution No. 643/12, which among other things regulate aspects related to the registration of food products and modifications thereto. INTEGRATED ANNUAL REPORT 2023OWNERSHIP AND CONTROL CMF 2.3.4.III.C 130 INCORPORATION DOCUMENTS Embotelladora Andina S.A. is an open stock corporation that was incorporated by public deed dated February 7, 1946, executed before the Notary Public of Santiago, Mr. Luciano Hiriart Corvalán. An abstract of this deed was recorded on page 768, No. 581, of the Commercial Registry of the Real Estate Registry of Santiago in 1946 and was published in the Diario Oficial (Official Gazette) No. 20,413 on March 25, 1946. Its bylaws were approved by Supreme Decree No. 1,364 on March 13, 1946, which is registered on page 770, No. 582 of the Registry of Commerce of the Real Estate Registry of Santiago of 1946. The last amendment to the bylaws was approved by the Special Shareholders’ Meeting held on June 25, 2012, the minutes of which were converted into a public deed on July 12, 2012, before the Notary Office of San Miguel of Mrs. Patricia Donoso Gomien. An abstract of said deed is registered on page 49,151 No. 34,479 of the Commercial Registry of the Real Estate Registry of Santiago of 2012 and was published in the Diario Oficial (Official Gazette) on August 1, 2012. Subsequently, by public deed dated October 14, 2013, granted at the Santiago Notary Office of Mr. Eduardo Avello Concha, a decrease in capital stock was recorded in accordance with the provisions of Article 27 of the Corporations Law, Law No. 18,046. An abstract of said deed was recorded in the margin of the corporate registration in the Commercial Registry of the Real Estate Registry of Santiago, on October 16 of the same year. Accordingly, the capital stock decreased by Ch$21,724,544 and was divided into 473,289,301 Series A shares and 473,281,303 Series B shares. 473,289,301 Total Series A shares 473,281,303 Total Series B shares 1,811 Total number of shareholders 734 Total number of shareholders Series A 1,077 Total number of shareholders Series B SERIES OF SHARES CMF 2.3.4.I Series A and Series B differ in their voting and economic rights. While Series A shares are entitled to elect 12 of the 14 directors, Series B shares are entitled to elect 2 of the 14 directors and to receive any and all dividends per share distributed by the Company, whether interim, final, mandatory minimum, additional or eventual, increased by 10%. The preferences of the Series A and Series B shares will last for the term expiring on December 31, 2130. Upon expiration of this term, Series A and B shares will be eliminated and the shares comprising them will automatically be transformed into common shares without any preference, eliminating the division into series of shares. INTEGRATED ANNUAL REPORT 2023131 Ownership percentage CMF 2.3.2, 2.3.3 2.9% ADRs 39.3% Controlling Group 44.8% Others 5.7% 7.3% AFPs Coca-Cola THERE WERE NO RELEVANT CHANGES IN THE COMPANY’S SHARE OWNERSHIP DURING THE REPORTING PERIOD. MAIN SHAREHOLDERS Ownership of the Company CMF 2.3.1 Controlling Group 1 262,428,986 Others Coca-Cola 2 AFPs ADRs Total Series A % Ownership Series B % Ownership Total A+B % Ownership 107,724,618 69,348,241 30,249,610 3,537,846 55.4% 22.8% 14.7% 6.4% 0.7% 109,128,834 316,200,042 - 23,971,723 23,980,704 23.1% 66.8% 0.0% 5.1% 5.1% 371,557,820 423,924,660 69,348,241 54,221,333 27,518,550 39.3% 44.8% 7.3% 5.7% 2.9% 473,289,301 100.0% 473,281,303 100.0% 946,570,604 100.0% (1) See description of the Controlling Group in the following section. (2) Considering the direct and indirect ownership interest that Coca-Cola de Chile S.A. has in Embotelladora Andina S.A. RUT Series A Series B Total Shares Ownership (%) INVERSIONES CABILDO SPA* 76062133-1 65,487,786 36,950,863 102,438,649 10.82% INVERSIONES SH SEIS LIMITADA* 76273760-4 65,489,786 25,164,863 90,654,649 9.58% COCA-COLA DE CHILE S. A. 96714870-9 67,938,179 - 67,938,179 7.18% Twelve major shareholders CMF 2.3.3 BANCHILE CORREDORES DE BOLSA S.A. 96571220-8 1,312,177 63,290,919 64,603,096 6.82% INVERSIONES NUEVA DELTA S.A.* 76309233-k 58,927,056 - 58,927,056 6.23% BANCO DE CHILE ON BEHALF OF STATE STREET 33338812-k - 45,999,772 45,999,772 4.86% LARRAIN VIAL S.A. CORREDORA DE BOLSA 80537000-9 11,533,842 31,824,963 43,358,805 4.58% BANCO SANTANDER - JP MORGAN 33338330-6 6,436,650 30,039,650 36,476,300 3.85% BANCO SANTANDER - CHILE 33338574-0 12,476,000 34,212,261 46,688,261 4.93% INVERSIONES GRAN ARAUCARIA DOS LTDA. 76727516-1 36,467,998 5,967,973 42,435,971 4.48% THE BANK OF NEW YORK MELLON 33338454-k 3,508,224 23,980,704 27,488,928 2.90% BANCO DE CHILE POR CUENTA DE TERCEROS CA *Company related to Controlling Group 33338248-2 5,275,926 24,891,488 30,167,414 3.19% INTEGRATED ANNUAL REPORT 2023CONTROLLING GROUP CMF 2.3.1, 2.3.3, 3.4.IV Embotelladora Andina S.A. is controlled by the following group of natural persons and legal entities: Controlling group Share representation Inversiones SH Seis Limitada (“SH6”) Inversiones Cabildo SpA (“Cabildo”) Holder of 65,489,786 Andina Series A shares, which it holds in its own name. Holder of 65,487,786 Andina Series A shares, which it holds in its own name. Inversiones Nueva Delta S.A. (“Nueva Delta”) Holder of 58,927,056 Andina Series A shares, which it holds in its own name. Inversiones Nueva Delta Dos S.A. (“Nueva Delta Dos”) Holder of 3,574,999 Andina Series A shares, which it holds in its own name. Inversiones Don Alfonso Limitada (“Don Alfonso”) Holder of 16,475,068 Andina Series A shares, which it holds in its own name. Inversiones El Campanario Limitada (“Campanario”) Holder of 16,475,069 Andina Series A shares, which it holds in its own name. Inversiones Los Robles Limitada (“Los Robles”) Inversiones Las Niñas Dos SpA (“Las Niñas Dos”) Holder of 16,475,069 Andina Series A shares, which it holds in its own name and under third party custody. Holder of 16,538,395 Andina Series A shares, which it holds in its own name and under third party custody. The final controllers of the aforementioned companies are the persons and representatives for management indicated hereinafter. 132 1 SH6: INVERSIONES SH SEIS LIMITADA. RUT 76.273.760-4 This company is owned directly and indirectly by: (a) Inmobiliaria e Inversiones Punta Larga Limitada, Rut 96.580.490-0, holder of 14.2069% of the capital stock. This company is 99.92% owned directly by Jaime Said Handal, Rut 4.047.015-8; (b) Inversiones Bullish Limitada, Rut 76.167.252-5, holder of 14.2069% of the capital stock. This company is 97.2873% owned indirectly by Gonzalo Said Handal, Rut 6.555.478- K; (c) Inversiones Berklee Limitada, Rut 77.077.030-0, holder of 14.2069% of the capital stock. This company is 99% owned directly by Javier Said Handal, Rut 6.384.873-5; (d) Inversiones Harvest Limitada, Rut 77.077.250-8, holder of 14.2069% of the capital stock. This company is 69.66% owned directly by Bárbara Said Handal, Rut 4.708.824- 0; (e) Inversiones Oberon Limitada, Rut 76.126.745-0, holder of 14.2069% of the capital stock. This company is 90.0885% owned indirectly by Marisol Said Handal, Rut. 6.384.872- 7; (f) Inversiones Rinascente Limitada, Rut 77.077.070-K, holder of 14.2069% of the capital stock. This company is 94,0580% owned directly by Cristina Said Handal; Rut 5.522.896-5; (g) Jaime, Gonzalo, Javier, Bárbara, Marisol and Cristina Said Handal, each hold 0.00006175% of the capital stock; and (h) Inmobiliaria Pro Seis Limitada, Rut 76.268.900-6, holder of 14.7581% of the capital stock. This company is indirectly owned in equal parts by each of the following individuals: Jaime, Gonzalo, Javier, Bárbara, Marisol and Cristina Said Handal. 2 CABILDO: INVERSIONES CABILDO SPA. RUT 76.062.133-1 This company is owned directly and indirectly by: (a) Inversiones Delfín Uno S.A., Rut 76.005.604-9, holder of 2,13% of the capital stock. This company is 99.99% Isabel Margarita Somavía Dittborn, Rut owned 3.221.015-5; (b) Inversiones Delfín Dos S.A., Rut 76.005.591-3, holder of 2.13% of the capital stock. This company is 99.99% owned by the estate of José Said Saffie, Rut 2.305.902-9; (c) Inversiones Delfín Tres SpA., Rut 76.005.585-9, holder of 38.30% of the capital stock. This company is 100% owned by Salvador Said Somavía, Rut 6.379.626-3; (d) Inversiones Delfín Cuatro SpA., Rut 76.005.582-4, holder of 19.15% of the capital stock. This company is 100% owned by Isabel Said Somavía, Rut 6.379.627-1; (e) Inversiones Delfín Cinco SpA., Rut 76.005.503-4, holder of 19.15% of the capital stock. This company is 100% owned by Constanza Said Somavía, Rut 6.379.628-K; and, (f) Inversiones Delfín Seis SpA., Rut 76.005.502-6, holder of 19.15% of the capital stock. This company is 100% owned by Loreto Said Somavía, Rut. 6.379.629-8. INTEGRATED ANNUAL REPORT 2023133 7 DON ALFONSO: LOS ROBLES: INVERSIONES DON ALFONSO LIMITADA. INVERSIONES LOS ROBLES LIMITADA. Rut 76.273.918-6 RUT 76.273.886-4 This company is owned directly and indirectly by: This company is owned directly and indirectly by: (a) 73.40437% owned by María de la Luz Chadwick Hurtado, (a) 0.107735% owned by Felipe Tomás Cruzat Chadwick, Rut Rut 5.669.689-K; 13.689.123-5; (b) 0.05062% owned by Carlos Eugenio Lavín García- (b) 0.107735% owned by Carolina María Errázuriz Chadwick, Huidobro, Rut 4.334.605-9; and Rut 16.369.519-7; (c) 26.54501% owned by Inversiones FLC Limitada (99.5% controlled by Francisco José Lavín Chadwick, Rut 10.673.048-2), whose final controller is María de la Luz Chadwick Hurtado as representative for the administration. (c) 0.107735% owned by Jacinta María Errázuriz Chadwick, Rut. 17.408.873-k; (d) 33.2256% owned by Inversiones Bocaleón Limitada (99.9902% controlled by Felipe Tomás Cruzat Chadwick); (e) 33.2256% owned by Inversiones Las Dalias Limitada (99.993% controlled by Carolina María Errázuriz Chadwick); and 3 5 NUEVA DELTA: INVERSIONES NUEVA DELTA S.A. RUT 76.309.233-K, 77.05% owned by Inversiones Nueva Sofía Limitada, RUT 76.366.690-5 This company is owned directly and indirectly by: (a) 7.01% of José Antonio Garcés Silva (senior), Rut 3.984.154-1, who also maintains political rights through a special series of shares in the parent company; (b) 1.34% of María Teresa Silva Silva, Rut 3.717.514-5; (c) 18.33% of María Teresa Garcés Silva, Rut 7.032.690- 6; (d) 18.33% of María Paz Garcés Silva, Rut 7.032.689-2; (e) 18,33% of José Antonio Garcés Silva (junior), Rut 8.745.864-4; (f) 18.33% of Matías Alberto Garcés Silva, Rut 10.825.983-3; and (g) 18.33% of Andrés Sergio Garcés Silva, Rut 10.828.517-6 INVERSIONES EL CAMPANARIO LIMITADA. CAMPANARIO: 6 (f) 33.2256% owned by Inversiones Las Hortensias Limitada (99.9903% controlled by Jacinta María Errázuriz Chadwick), whose final controller (as administrator) is María Carolina Chadwick Claro, Rut 7.011.443-7. 4 NUEVA DELTA DOS: INVERSIONES NUEVA DELTA DOS S.A. RUT 76.309.244-5, 99.95% owned by Inversiones Nueva Sofía Limitada The direct and indirect ownership of this company is the same as detailed in the preceding paragraph for Nueva Delta. Rut 76.273.959-3 This company is owned directly and indirectly by: (a) 86.225418% owned by María Soledad Chadwick Claro, Rut 7.011.445-3; (b) 6.888107% owned by Inversiones Melitta Limitada (99.99% controlled by Josefina Dittborn Chadwick, Rut 13.831.761-7); and (c) 6.886475% owned by Inversiones DV Limitada (99.99% controlled by Julio Dittborn Chadwick, Rut 15.382.118-6), whose final controller is María Soledad Chadwick Claro. LAS NIÑAS DOS: INVERSIONES LAS NIÑAS DOS SPA. RUT 76.273.943-7 This company is owned directly and indirectly by: Inversiones Las Niñas Limitada 100% owned by (96% controlled by María Eugenia Chadwick Braun, Rut 17.403.673-K, Magdalena María Chadwick Braun, Rut 17.701.220-3, María José Chadwick Braun, Rut 18.023.409-8 and Alejandra María Chadwick Braun, Rut 19.245.122-1), whose final controller (as representative for administration) is Eduardo Chadwick Claro, Rut 7.011.444-5. 8 INTEGRATED ANNUAL REPORT 2023Direct or indirect interest held by members of the controlling group or their related persons in the Company (including Series A and Series B shares). Excludes Inversiones Freire S.A.’s nominal interest of 23 Series A shares of Andina and Inversiones Freire Dos S.A.’s nominal interest of 4 Series A shares of Andina. CMF 2.3.1 Inversiones SH Limitada Estate of Jaime Said Demaría Ownership by series Inversiones Cabildo SpA Ownership by series Inversiones Nueva Delta S.A. Inversiones Nueva Delta Dos S.A. Inversiones Nueva Sofía Limitada José Antonio Garcés Silva Ownership by series Inversiones el Campanario Limitada Inversiones Los Robles Limitada Inversiones Las Niñas Dos SpA Inversiones Don Alfonso Limitada Inversiones las Niñas Limitada Ownership by series Series A 65,489,786 0 13.8371% Series A 65,487,786 13.8367% Series A 58,927,056 3,574,999 2,985,731 0 13.8367% Series A 16,475,069 16,475,069 16,538,395 16,475,068 0 13.9372% Series B 25,164,863 49,600 5.3275% Series B 36,950,863 7.8178% Series B 0 0 12,978,583 49,600 2.7527% Series B 10,174,594 10,196,883 5,126,992 3,975,928 4,460,928 7.7557% Only shareholder, other than the Controlling Group, that exceeds 10% ownership interest in the Company. Considers the direct and indirect participation that Coca-Cola de Chile S.A. has in Embotelladora Andina S.A. CMF 2.3.3 Total shares Coca-Cola Chile S.A. Percentage of ownership by series 69,348,241 14.65% - - Series A Series B 134 JOINT ACTION AGREEMENT CMF 2.3.1 The Controlling Group acts pursuant to a joint action agreement (the “Agreement”). Under the Agreement, the Controlling Group will jointly exercise control of the Company to secure a majority of the votes at shareholders’ meetings and Board of Directors’ meetings. The resolutions of the Controlling Group are approved by at least three of the four parties, except for certain matters requiring unanimity. On the other hand, and subject to compliance with the rules of the Securities Market Law, the Agreement establishes put options of each party with respect to the others at a market price plus a premium of 9.9% and 25%, with exercise windows of 30 days in June of each year, and in June 2017 and 2027, respectively; and a right of first call option for a term of one year is regulated, in the event that all but one of the parties decide to sell. The Agreement is formalized in a private instrument signed by the parties and has an indefinite term. In connection with The Coca-Cola Company’s investment in the Company, The Coca-Cola Company and the Controlling Group entered into a shareholders’ agreement on September 5, 1996, providing for certain restrictions on the transfer of Andina’s capital stock by the Controlling Group. In particular, it restricts the transfer of the Controlling Group’s Series A shares without the prior authorization of The Coca-Cola Company. This shareholders’ agreement also provides for certain corporate governance matters, including the right of The Coca-Cola Company to elect 2 of the Company’s 14 directors, as long as The Coca-Cola Company and its subsidiaries collectively own a certain percentage of Series A shares. In related agreements, the Controlling Group granted The Coca-Cola Company an option, exercisable upon certain changes in the Controlling Group’s beneficial ownership, to acquire 100% of the Controlling Group’s Series A Shares at a specified price and in accordance with the procedures set forth in those agreements. INTEGRATED ANNUAL REPORT 2023135 SUMMARY OF SHAREHOLDERS’ AND DIRECTORS’ COMMITTEE COMMENTS AND PROPOSALS CMF 10 It is reported that neither the Directors’ Committee nor shareholders or groups of shareholders representing or owning 10% or more of the issued shares with voting rights have made comments or proposals regarding the Company’s business performance, as required by General Rule No. 30 of the CMF and Article 74 of the Corporations Law, Law No. 18,046). Despite the aforementioned, the remarks made by the shareholders who voiced their opinions during the meeting were included in the minutes of the General Shareholders’ Meeting of 2023. SHAREHOLDERS’ MEETING CMF 3.7.IV The General Shareholders’ Meeting, where the Company’s management is reported annually, allows our shareholders to actively participate in Coca-Cola Andina’s management. An electronic system contracted with the Chilean Institute of Directors was used to conduct the General Shareholders’ Meeting remotely during the 2023 period, with an attendance quorum of 84.50%. By utilizing this mechanism, shareholders can exercise their right to vote from a distance while maintaining their anonymity and upholding the confidentiality and simultaneity of the votes cast. On the other hand, resolutions adopted at the General Shareholders’ Meeting are immediately made public on the Company’s website, providing real-time information to the public. 84.50% Attendance quorum at the General Shareholders’ Meeting 799,939,116 Shares represented Dividends paid CMF 2.3.4.III.A Dividend approval date Dividend payment date Fiscal year with respect to which dividend was declared Aggregate amount of dividends declared and paid (Ch$ millions) Series A Series B Ch$ per share US$ per share Ch$ per share US$ per share 12-28-2023 01-25-2024 09-27-2023 10-26-2023 07-25-2023 08-25-2023 2023 2023 2023 31,805 32.00 28,823 29.00 28,823 29.00 04-20-2023 05-26-2023 Acc.Earn.* 49,695 50.00 04-20-2023 05-09-2023 12-27-2022 01-27-2023 09-27-2022 10-28-2022 07-26-2022 08-26-2022 2022 2022 2022 2022 28,823 29.00 28,823 29.00 28,823 29.00 28,823 29.00 04-13-2022 04-26-2022 Acc.Earn.* 159,024 160.00 04-13-2022 04-26-2022 12-21-2021 01-28-2022 09-28-2021 10-29-2021 2021 2021 2021 28,823 29.00 28,823 29.00 28,823 29.00 04-15-2021 08-27-2021 Acc.Earn.* 25,841 26.00 04-15-2021 05-28-2021 12-22-2020 01-29-2021 10-27-2020 11-24-2020 2020 2020 2020 25,841 26.00 25,841 26.00 25,841 26.00 02-25-2020 08-28-2020 Acc.Earn.* 25,841 26.00 02-25-2020 05-29-2020 2019 25,841 26.00 * Accumulated earnings 0.03522 0.03091 0.03393 0.06179 0.03655 0.03613 0.03068 0.03187 0.18805 0.03408 0.03629 0.03600 0.03312 0.03560 0.03507 0.03394 0.03315 0.03199 35.20 31.90 31.90 55.00 31.90 31.90 31.90 31.90 176.00 31.90 31.90 31.90 28.60 28.60 28.60 28.60 28.60 28.60 0.03874 0.03400 0.03732 0.06797 0.04021 0.03975 0.03375 0.03505 0.20685 0.03749 0.03992 0.03960 0.03643 0.03916 0.03858 0.03734 0.03647 0.03519 Type of dividend Interim Interim Interim Final Final Interim Interim Interim Final Final Interim Interim Final Final Interim Interim Additional Final DIVIDEND POLICY AND DIVIDENDS PAID CMF 2.3.4.II the In accordance with regulations and bylaws of Embotelladora Andina S.A., our current dividend distribution policy considers distributing at least 30% of the net income for the year. Historically, the Company has made distributions through the payment of interim dividends and a final dividend, after approval by the General Shareholders’ Meeting following the close of the respective fiscal year. As authorized by the General Shareholders’ Meeting, Coca-Cola Andina has been paying additional dividends every year since 2000. INTEGRATED ANNUAL REPORT 2023136 TRANSACTIONS ON STOCK EXCHANGES CMF 2.3.4.III.B The capital stock of Embotelladora Andina S.A. at December 31, 2023 amounts to Ch$270,738 million, divided into 473,289,301 Series A shares and 473,281,303 Series B shares, which are listed on stock exchanges in Chile and in the United States (New York) through American Depositary Receipts (ADRs). The Company’s shares have been traded on the Santiago Stock Exchange since 1955. In 1997, Coca-Cola Andina performed a stock split into Series A and B shares, with mnemonic codes Andina-A and Andina-B on the Santiago Stock Exchange. The stock department in Chile is SerCor. The Company’s ADRs have been traded on the New York Stock Exchange since 1994. One ADR is equivalent to six common shares. In 1997 Coca-Cola Andina performed a stock split into Series A and B shares, with mnemonic codes AKO-A and AKO-B on the NYSE. The depositary bank for the ADRs is The Bank of New York Mellon. Price of shares traded in Chile CMF 2.3.4.III.B Price evolution of the Company’s Series A and B shares and the IPSA, for a two-year period ending December 31, 2023 (base 100). 200,00 150,00 100,00 50,00 0 Jan-22 Apr-22 Jul-22 Oct-22 Jan-23 Apr-23 Jul-23 Oct-23 Andina-A Andina-B IPSA Average price and amount traded in Chile CMF 2.3.4.III.B 2023 1st. Quarter 2nd. Quarter 3rd. Quarter 4th. Quarter 1st. Quarter 2nd. Quarter 3rd. Quarter 4th. Quarter Bolsa de Comercio de Santiago Bolsa Electrónica de Chile Source: Certificate of the respective Stock Exchanges. Andina – A Andina - B Shares traded (Millions) Total Traded (Ch$ Millions) Average Price (Ch$) Shares traded (Millions) Total Traded (Ch$ Millions) Average Price (Ch$) 2.0 0.8 9.3 4.3 0.1 0.1 0.4 0.1 3,183 1,301 16,025 7,420 108 171 628 215 1,607 1,661 1,730 1,683 1,638 1,661 1,758 1,724 58.7 41.7 51.2 43.4 5.5 2.8 3.1 39.1 117,797 85,725 112,334 87,663 10,877 5,764 6,749 84,049 2,026 2,057 2,189 2,027 2,007 2,062 2,207 1,930 INTEGRATED ANNUAL REPORT 2023137 Price of shares traded on the New York Stock Exchange CMF 2.3.4.III.B Price evolution of the Company’s Series A and B ADRs and the Dow Jones Index, for a two-year period ending December 31, 2023 ( base 100). 150,00 100,00 50,00 0 Jan-22 Apr-22 Jul-22 Oct-22 Jan-23 Apr-23 Jul-23 Oct-23 AKO/A AKO/B Dow Jones Average price and amount traded on the New York Stock Exchange CMF 2.3.4.III.B 2023 1st. Quarter 2nd. Quarter 3rd. Quarter 4th. Quarter AKO – A AKO - B ADRs Traded (Millions) Total Traded1 (US$ millions) Average Price (US$) ADRs Traded (Millions) Total Traded1 (US$ millions) Average Price (US$) 0.15 0.10 0.13 0.09 1.85 1.20 1.63 1.01 12.06 12.46 12.31 11.30 2.40 1.45 1.04 0.41 36.13 22.37 15.88 5.54 15.05 15.39 15.29 13.55 1: Total traded is calculated as the average price multiplied by the volume of ADRs traded. Source: Bloomberg OTHER SECURITIES CMF 2.3.5 Bonds payable relate to bonds issued by Embotelladora Andina S.A. in the international market in US dollars and Swiss francs, as well as bonds in UF on the Chilean market. INTEGRATED ANNUAL REPORT 2023CORPORATE STRUCTURE CMF 6.5.1.X 138 Embotelladora Andina S.A. Chile Argentina Brazil Paraguay Parent Company Consolidated subsidiaries Associates Investments without significant influence 35.00% 59.27% 66.5% 100.0% Coca-Cola Del Valle New Ventures S.A. Envases Central S.A. Vital Aguas S.A. Andina Inversiones Societarias SpA 99.99% 0.01% 99.99% 0.00007% 99.85% 0.15% 99.9959% 0.0041% 99.90% 0.10% 99.99995% 0.00005% 99.937% 0.063% 15.0% 50.0% 60.0% 50.0% 0.034% 64.423% Transportes Polar S.A. Comercializadora Novaverde S.A. Red de Transportes Comerciales Ltda. Transportes Andina Refrescos Ltda. Servicios Multivending Ltda. Embotelladora Andina Chile S.A. Andina Bottling Investments S.A. VJ S.A. Re-Ciclar S.A. Envases CMF S.A. Andina Bottling Investments Dos S.A. 35.543% 0.9157296% 0.07697% 99.99% 0.003% Embotelladora del Atlántico S.A. 99.07% 97.7533% Paraguay Refrescos S.A. Rio de Janeiro Refrescos Ltda. Alimentos de Soja S.A. 14.82% 0.003% Andina Empaques Argentina S.A. 99.975% 33.33% Circular-PET S.A. 40.00% 40.00% 8.50% 11.32% 10.26% 6.10% SRSA Participações Ltda. Sorocaba Refrescos Ltda. UBI 3 Participações Ltda. Kaik Participações Ltda. Leão Alimentos e Bebidas Ltda. Trop Frutas do Brasil Ltda. INTEGRATED ANNUAL REPORT 2023SUBSIDIARIES, EQUITY INVESTEES AND ASSOCIATES GRI 2-6 | CMF 6.5.1.I, 6.5.1.II, 6.5.1.III, 6.5.1.IV, 6.5.1.V, 6.5.1.VI, 6.5.1.VII, 6.5.1.VIII, 6.5.1.IX, 6.5.2 The participation of Rio Janeiro Refrescos in Trop Frutas Do Brasil Ltda. and Embotelladora Andina S.A. in Andina Inversiones Societarias SpA. varied over the past year. THE ENTITY DOES NOT HAVE INVESTMENTS THAT ACCOUNT FOR MORE THAN 20% OF ITS TOTAL ASSETS AND THAT ARE NOT SUBSIDIARIES OR ASSOCIATES. 139 EMBOTELLADORA DEL ATLÁNTICO S.A. ANDINA EMPAQUES ARGENTINA S.A. ALIMENTOS DE SOJA S.A. Type: Corporation Type: Corporation Type: Corporation Address: Ruta Nacional 19, Km 3,7, Córdoba CUIT: 30-52913594/3 Telephone: (54-351) 496 8888 Paid-in and subscribed capital: (thousand Ch$ at 12/31/23) 3,782,900 % the investment represents: (in the Parent Company’s assets) 6.00% % that the Parent Company holds: (in the Capital of the subsidiary or associate) > Direct: 0.9157296 Indirect: 99.073 > Corporate purpose: Manufacture, bottle and commercialize non-alcoholic beverages. Elaborate, manufacture, bottle and commercialize any other beverages and by-products. Commercial relationship: Coca-Cola bottler in Argentina. Board of Directors / Management Council: Gonzalo Manuel Soto (3); Fabián Castelli (2); Fernando Ramos (2); Laurence Paul Wiener (A); Address: Av. Roque Sáenz Peña 637 – Piso 1° - Ciudad Autónoma de Buenos Aires CUIT: 30-71213488-3 Telephone: (54-11) 4715 8000 Paid-in and subscribed capital: (thousand Ch$ at 12/31/23) 2,472,553 % the investment represents: (in the Parent Company’s assets) 0.57% % that the Parent Company holds: (in the Capital of the subsidiary or associate) > Direct: - > Indirect: 99.978 Corporate purpose: Design, manufacture and commercialize plastic products, mainly containers. Commercial relationship: Supplier of plastic bottles and preforms. Board of Directors / Management Council: Gonzalo Manuel Soto (3); Fabián Castelli (2); Jaime Cohen (1); Laurence Paul Wiener(A) General Manager: Fabián Castelli (2) General Manager: Daniel Caridi (1) Embotelladora Andina S.A. officer / (2) Embotelladora del Atlántico S.A. officer / (3) Outside Counsel / (A) Alternate Address: Marcelo T. de Alvear 684, Piso 1°, Ciudad Autónoma de Buenos Aires CUIT: 33-71523028-9 Telephone: (54-11) 5196 8300 Paid-in and subscribed capital: (thousand Ch$ at 12/31/23) 1,555,740 % the investment represents: (in the Parent Company’s assets) 0.49% % that the Parent Company holds: (in the Capital of the subsidiary or associate) > Direct: - > Indirect: 14.82 Corporate purpose: On its account, or that of third parties or associated with third parties, in this Republic or abroad, perform the following activities: manufacture, commercialize, import, export, transformation processing, fractionation, packaging, distribution of food products for human consumption and beverages in general and their raw materials and respective related products and by-products, in their different stages and processes. Commercial relationship: Produces soy-based products for Coca-Cola bottlers in Argentina. Board of Directors / Management Council: Abelardo Gudino; Denise Picot; Daniel Alejandro Rodriguez; Juan Sebastián Jimenez; Sergio Bernabé Giménez; Jorge Luis López; Fabián Eduardo Castelli (2); Teodoro Federico Kundig; David Lee; Flavio Mattos dos Santos (A); Alexandre Fernandes Delgado (A); Andrés Bartoluchi (A); María Fernanda Causarano (A); Ruben Sergio Coronel (A); Fernando Ramos Meneghetti (A) (2); Maria Julia Verra (A) ; Esteban Eduardo Mele (A); Graciela Paula Cuña (A) General Manager: - INTEGRATED ANNUAL REPORT 2023140 GRI 2-6 RIO DE JANEIRO REFRESCOS LTDA. KAIK PARTICIPAÇÕES LTDA. LEÃO ALIMENTOS E BEBIDAS LTDA. SOROCABA REFRESCOS LTDA. Type: Limited liability company Address: Rua André Rocha 2299, Taquara, Jacarepaguá, Rio de Janeiro CNPJ: 00.074.569/0001-00 Telephone (55-21) 2429 1779 Paid-in and subscribed capital: (thousand Ch$ at 12/31/23) 119,168,159 % the investment represents: (in the Parent Company’s assets) 14.88% % that the Parent Company holds: (in the Capital of the subsidiary or associate) > Direct: - > Indirect: 99.99 Corporate purpose: Manufacture and commercialize beverages in general, powdered drinks and other related semi-finished products. Commercial relationship: Coca-Cola bottler in Brazil. Board of Directors/Management Council: Renato Barbosa (2); Fernando Fragata (2); Rodrigo Klee (2); David Parkes (2); Marcio Luiz de Oliveira Bauly (2); Max Fernandes Ciarlini (2); Isabel Cristina Moreira Goncalves Salvador (2) General Manager: Renato Barbosa (2) Type: Limited liability company Type: Limited liability company Type: Limited liability company Address: Av. Engenheiro Alberto de Zagottis, 352. Jurubatuba, SP - CEP: 04675-901. CNPJ: 40.441.792/0001-54 Telephone (55-11) 2102 5563 Paid-in and subscribed capital: (thousand Ch$ at 12/31/23) 181 % the investment represents: (in the Parent Company’s assets) 0.07% % that the Parent Company holds: (in the Capital of the subsidiary or associate) > Direct: - > Indirect: 11.32 Corporate purpose: Invest in other companies with own resources. Commercial relationship: - Board of Directors/Management Council: Luiz Eduardo Tarquinio Monteiro da Costa; Carlos Eduardo Correa de Moraes Sarmento; Ricardo Vontobel; Francisco Miguel Alarcón; Renato Barbosa (2) General Manager: - Address: Rua Capitão Antônio Rosa, Nº 409, 4º andar, salas 425-428 e 430-432, Bairro Jardim Paulistano, São Paulo, SP - CEP: 01.443-010 CNPJ: 76.490.184/0001-87 Telephone (55-11) 3809 5000 Paid-in and subscribed capital:: (thousand Ch$ at 12/31/23) 197,953,157 % the investment represents: (in the Parent Company’s assets) 0.46% % that the Parent Company holds: (in the Capital of the subsidiary or associate) > Direct: - > Indirect: 10.26 Corporate purpose: Manufacture and commercialize food, beverages in general and beverage concentrates. Invest in other companies. Commercial relationship: Produces sensitive products for Coca- Cola bottlers in Brazil. Board of Directors/Management Council: Marcelo Correa Pereira; Bruno Aronne Sekeff ; Pedro Rocha Lima Massa; Renato Barbosa (2); Neuri Amabile Frigotto Pereira; Dirk Schneider; Luciana Cruz Alves de Carvalho General Manager: Marcelo Correa Pereira Address: Rodovia Raposo Tavares, Km 104, Jardim Jaraguá, Sorocaba, SP – CEP: 18052-902 CNPJ: 45.913.696/0001-85 Telephone (55-15) 3229 9909 Paid-in and subscribed capital: (thousand Ch$ at 12/31/23) 10,603,313 % the investment represents: (in the Parent Company’s assets) 1.26% % that the Parent Company holds: (in the Capital of the subsidiary or associate) > Direct: - > Indirect: 40.00 Corporate purpose: Manufacture and commercialize food, beverages in general and beverage concentrates. Invest in other companies. Commercial relationship: Coca-Cola bottler in Brazil. Board of Directors/Management Council:: Renato Barbosa (2); Cristiano Biagi; Giordano Biagi; Miguel Ángel Peirano (1); Cláudio Sergio Rodrigues; Luiz Lacerda Biagi General Manager: Cristiano Biagi (1) Embotelladora Andina S.A. officer / (2 ) Rio de Janeiro Refrescos Ltda. officer INTEGRATED ANNUAL REPORT 2023141 GRI 2-6 TROP FRUTAS DO BRASIL LTDA. SRSA PARTICIPAÇÕES LTDA. UBI 3 PARTICIPAÇÕES LTDA. Type: Limited liability company Type: Limited liability company Type: Limited liability company Address: Avenida PRF Samuel Batista Cruz, 9853, Linhares, ES – CEP: 29.909-900; CNPJ: 07.757.005/0001-02 Telephone: (55-27) 21038300 Paid-in and subscribed capital: (thousand Ch$ at 12/31/23) 71,222,565 % the investment represents: (in the Parent Company’s assets)) 0.04% % that the Parent Company holds: (in the Capital of the subsidiary or associate) > Direct: - > Indirect: 6.10 Corporate purpose: Manufacture, commercialize and export natural fruit pulp and coconut water and manufacture dairy products. Commercial relationship: Produce products for Coca-Cola bottlers in Brazil. Board of Directors/Management Council Luiz Henrique Lissoni ; Bruno Aronne Sekeff ; Pedro Rocha Lima Massa ; Neuri Amabile Frigotto Pereira ; Renato Barbosa (2); André Leonardo Alves Seabra Salles; Luciana Cruz Alves de Carvalho General Manager: Luiz Henrique Lissoni Address: Rua Antonio Aparecido Ferraz, 795, Sala 01, Jardim Itanguá, Sorocaba, SP – CEP: 18052-280 Address: Rua Teonilio Niquini, Nº 30, Galpão B, Distrito Industrial Jardim Piemont Sul, Betim, MG – CEP: 32669-700 CNPJ: 10.359.485/0001-68 Telephone: (55-15) 3229 9906 Paid-in and subscribed capital: (thousand Ch$ at 12/31/23) 3,623 % the investment represents: (in the Parent Company’s assets) 0.003% % that the Parent Company holds: (in the Capital of the subsidiary or associate) > Direct: - > Indirect: 40.00 Corporate purpose: Purchase and sale of real estate investments and property management. Commercial relationship: Supporting company for the business. Board of Directors/Management Council: Renato Barbosa (2); Luiz Lacerda Biagi General Manager: Cristiano Biagi CNPJ: 27.158.888/0001-41 Telephone: (55-21) 25591000 Paid-in and subscribed capital: (thousand Ch$ at 12/31/23) 1,890 % the investment represents: (in the Parent Company’s assets) 0.00001% % that the Parent Company holds: (in the Capital of the subsidiary or associate)da) > Direct: - > Indirect: 8.5 Corporate purpose: Invest in other companies with own resources. Purchase and sale of real estate investments and property management. Commercial relationship: Produces soy-based products for Coca-Cola bottlers in Brazil. Board of Directors/Management Council: Luciana Cruz Alves de Carvalho; Neuri Amabile Firgotto Pereira; Lía Marques Oliveira General Manager: - (1) Embotelladora Andina S.A. officer / (2 )Rio de Janeiro Refrescos Ltda. officer INTEGRATED ANNUAL REPORT 2023142 GRI 2-6 EMBOTELLADORA ANDINA CHILE S.A. VJ S.A. VITAL AGUAS S.A. COCA-COLA DEL VALLE NEW VENTURES S.A. Type: Closed stock corporation Address: Av. Miraflores 9153, Renca, Santiago RUT: 76.070.406-7 Telephone: (56-2) 2611 5838 Paid-in and subscribe capital: (thousand Ch$ at 12/31/23) 27,278,206 % the investment represents: (in the Parent Company’s assets) 2.13% % that the Parent Company holds: (in the Capital of the subsidiary or associate) > Direct: 99.99995 Indirect: 0.00005 > Corporate purpose: Manufacture, bottle, distribute and commercialize non-alcoholic beverages. Commercial relationship: Lease of productive infrastructure. Board of Directors/Management Council: Miguel Ángel Peirano (2); Andrés Wainer (2); Jaime Cohen (2) General Manager: José Luis Solórzano (2) Type: Closed stock corporation Type: Closed stock corporation Address: Av. Américo Vespucio 1651, Renca, Santiago Address: Camino a la Vital 1001, Comuna de Rengo RUT: 93.899.000-K Telephone: (56-5) 7258 4112 Paid-in and subscribe capital: (thousand Ch$ at 12/31/23) 20,675,167 % the investment represents: (in the Parent Company’s assets) 1.18% % that the Parent Company holds:: (in the Capital of the subsidiary or associate) > Direct: 15.0 > Indirect: 50.0 Corporate purpose: Manufacture, distribute and commercialize all types of food products, juices and beverages. RUT: 76.389.720-6 Telephone: (56-5) 7258 4112 Paid-in and subscribe capital: (thousand Ch$ at 12/31/23) 4,331,154 % the investment represents: (in the Parent Company’s assets) 0.31% % that the Parent Company holds: (in the Capital of the subsidiary or associate) > Direct: 66.5 Indirect: - > Corporate purpose: Manufacture, distribute and commercialize all kinds of water and beverages in general. Commercial relationship:: Produces juices for Coca-Cola bottlers in Chile. Commercial relationship: Produces mineral water for Coca-Cola bottlers in Chile. Board of Directors/Management Council: José Luis Solórzano (2); Alejandro Zalaquett (2); Cristián Hohlberg; Andrés Wainer (2); Jaime Cohen (2) (A); Fernando Jaña (2) (A); Rodrigo Ormaechea (2) (A); José Domingo Jaramillo (A) General Manager: Alberto Moreno Board of Directors/Management Council: José Luis Solórzano (2); Alejandro Zalaquett (2); Andrés Wainer (2); José Domingo Jaramillo; Rodrigo Ormaechea (2) (A); Jaime Cohen (2) (A); Fernando Jaña (2) (A); Juan Paulo Valdés (A) General Manager: Alberto Moreno Type: Closed stock corporation Address: Av. Miraflores 8755, Renca, Santiago RUT: 76.572.588-7 Telephone: N/A Paid-in and subscribe capital: (thousand Ch$ at 12/31/23) 84,442,238 % the investment represents: (in the Parent Company’s assets) 1.25% % that the Parent Company holds: (in the Capital of the subsidiary or associate) > Direct: 35.0 Indirect: - > Corporate purpose: Manufacture, distribute and commercialize all kinds of juices, waters and beverages in general. Commercial relationship: Produce water and juices for Coca-Cola bottlers in Chile Board of Directors/Management Council: Miguel Ángel Peirano (2); José Luis Solórzano (2); Rodrigo Ormaechea (2); Cristián Hohlberg; José Domingo Jaramillo; Roberta Cabral Valenca; Iliana Rezas; Luis Felipe Avellar; Santiago Avellar; Débora Mattos; Fernando Jaña (2) (A); Alejandro Zalaquett (2) (A); Rodolfo Peña (2) (A); Juan Paulo Valdés (A); Anton Szafronov (A); Natalia Otero (A); Alfredo Mahan Tumani (A); Flavio Mattos Dos Santos (A); Jonathan Lamac (A); María Paz Luna (A) General Manager: Alejandro Palma (1) Director and member of the Controlling Group of Embotelladora Andina S.A. / (2) Embotelladora Andina S.A. officer / (A) Alternate INTEGRATED ANNUAL REPORT 2023143 TRANSPORTES POLAR S.A. SERVICIOS MULTIVENDING LTDA.* ENVASES CMF S.A. GRI 2-6 TRANSPORTES ANDINA REFRESCOS LTDA.* Type: Limited Liability Company* Address: Av. Miraflores 9153, piso 4, Renca, Santiago RUT: 78.861.790-9 Telephone: (56-2) 2611 5838 Paid-in and subscribed capital: (thousand Ch$ at 12/31/23) 12,620,629 % the investment represents: (in the Parent Company’s assets) 0.58% % that the Parent Company holds: (in the Capital of the subsidiary or associate) > Direct: 99.9959 Indirect: 0.0041 > Type: Closed Stock Corporation Address: Av. Miraflores 9153, piso 4, Renca, Santiago RUT: 96.928.520-7 Telephone: (56-2) 2611 5838 Paid-in and subscribed capital: (thousand Ch$ at 12/31/23) 1,619,315 % the investment represents: (in the Parent Company’s assets) 0.28% % that the Parent Company holds: (in the Capital of the subsidiary or associate) > Direct: 99.99 Indirect: 0.01 > Corporate purpose: Provide administration and management services for domestic and international land transportation. Corporate purpose: Freight transportation in general in the beverage industry and other processed goods. Commercial relationship: Provide land transportation services. Commercial relationship: Provide land transportation services. Board of Directors / Management Council: N/A General Manager: - Board of Directors / Management Council: José Luis Solórzano (2); Rodolfo Peña (2); Alejandro Zalaquett (2) General Manager: Alejandro Vargas (2) Type: Limited Liability Company* Type: Closed Stock Corporation Address: Av. Miraflores 9153, piso 4, Renca, Santiago RUT: 78.536.950-5 Telephone: (56-2) 2611 5838 Paid-in and subscribed capital: (thousand Ch$ at 12/31/23) 862,248 % the investment represents:: (in the Parent Company’s assets) 0.07% % that the Parent Company holds: (in the Capital of the subsidiary or associate) > Direct: 99.90 Indirect: 0.10 > Corporate purpose: Commercialize products through the use of equipment and machinery. Commercial relationship: Provide product commercialization services through vending machines. Board of Directors / Management Council: N/A General Manager: - Address: La Martina 0390, Pudahuel, Santiago RUT: 86.881.400-4 Telephone: (56-2) 2544 8222 Paid-in and subscribed capital: (thousand Ch$ at 12/31/23) 32,981,986 % the investment represents: (in the Parent Company’s assets) 0.91% % that the Parent Company holds: (in the Capital of the subsidiary or associate) > Direct: - > Indirect: 50.0 Corporate purpose: Manufacture and sale of plastic products and beverage bottling and packaging services. Commercial relationship: Supplier of plastic bottles, preforms and caps. Board of Directors / Management Council: Andrés Vicuña; Cristián Hohlberg; Juan Paulo Valdés; Andrés Wainer (2); Fernando Jaña (2); Miguel Ángel Peirano (2) General Manager: Matías Mackenna *Limited Liability Company where the administration of the company corresponds to the partner Embotelladora Andina S.A. through proxies or specially appointed representatives. (1) Director and member of the Controlling Group of Embotelladora Andina S.A. / (2) Embotelladora Andina S.A. officer / (A) Alternate INTEGRATED ANNUAL REPORT 2023144 GRI 2-6 ENVASES CENTRAL S.A. ANDINA BOTTLING INVESTMENTS S.A. ANDINA BOTTLING INVESTMENTS DOS S.A. ANDINA INVERSIONES SOCIETARIAS SpA Type: Closed stock corporation Address: Av. Miraflores 8755, Renca, Santiago RUT: 96.705.990-0 Telephone: (56-5) 7258 4112 Paid-in and subscribed capital: (thousand Ch$ at 12/31/23) 7,562,354 % the investment represents: (in the Parent Company’s assets) 0.80% % that the Parent Company holds: (in the Capital of the subsidiary or associate) > Direct: 59.27 Indirect: - > Corporate purpose: Produce and package all kinds of beverages and commercialize all kinds of containers. Commercial relationship: Production of cans and some small formats for Coca-Cola bottlers in Chile. Board of Directors / Management Council: José Luis Solórzano (2); Alejandro Zalaquett (2); Andrés Wainer (2); José Domingo Jaramillo; Cristián Hohlberg; Débora Mattos; Rodrigo Ormaechea (2) (A); Jaime Cohen (2) (A); Fernando Jaña (2) (A); Juan Paulo Valdés (A); Anton Szafronov (A); Felipe Daniel (A) General Manager: Alberto Moreno Type: Closed stock corporation Type: Closed stock corporation Type: Stock corporation Address: Av. Miraflores 9153, piso 7, Renca, Santiago Address: Av. Miraflores 9153, piso 7, Renca, Santiago Address: Av. Miraflores 9153, piso 7, Renca, Santiago RUT: 96.842.970-1 Telephone: (56-2) 2338 0520 Paid-in and subscribed capital: (thousand Ch$ at 12/31/23) 311,727,582 % the investment represents: (in the Parent Company’s assets) 25.60% % that the Parent Company holds: (in the Capital of the subsidiary or associate) > Direct: 99.937 Indirect: 0.063 > RUT: 96.972.760-9 Telephone: (56-2) 2338 0520 Paid-in and subscribed capital: (thousand Ch$ at 12/31/23) 466,474,897 % the investment represents: (in the Parent Company’s assets) 18.46% % that the Parent Company holds: (in the Capital of the subsidiary or associate) > Direct: 64.423 > Indirect: 35.577 RUT: 96.836.750-1 Telephone: (56-2) 2338 0520 Paid-in and subscribed capital: (thousand Ch$ at 12/31/23) 30,082,325 % the investment represents: (in the Parent Company’s assets) 1.57% % that the Parent Company holds: (in the Capital of the subsidiary or associate) > Direct: 100 Indirect: - > Corporate purpose: Manufacture, bottle and commercialize beverages and food in general. Invest in other companies. Corporate purpose: Exclusively make permanent or income investments abroad in all kinds of movable property. Commercial relationship: Investment vehicle.. Commercial relationship: Investment vehicle. Board of Directors / Management Council: Miguel Ángel Peirano (2); Andrés Wainer (2); Jaime Cohen (2); Martín Idígoras (2) (A); Fernando Jaña (2) (A); Gonzalo Muñoz (2) (A) Board of Directors / Management Council: Miguel Ángel Peirano (2); Andrés Wainer (2); Jaime Cohen (2); Martín Idígoras (2) (A); Fernando Jaña (2) (A); Gonzalo Muñoz (2) (A) General Manager: Miguel Ángel Peirano (2) General Manager: Miguel Ángel Peirano (2) Corporate purpose: Invest in all types of companies and commercialize food in general. Commercial relationship: Investment vehicle. Board of Directors / Management Council: Miguel Ángel Peirano (2); Andrés Wainer (2); Jaime Cohen (2); Martín Idígoras (2) (A); Fernando Jaña (2) (A); Gonzalo Muñoz (2) (A) General Manager: Miguel Ángel Peirano (2) (1) Director and member of the Controlling Group of Embotelladora Andina S.A. / (2) Embotelladora Andina S.A. officer / (A) Alternate. INTEGRATED ANNUAL REPORT 2023145 GRI 2-6 RED DE TRANSPORTES COMERCIALES LTDA.* COMERCIALIZADORA NOVAVERDE S.A. RE-CICLAR S.A. Type: Limited Liability Company* Type: Closed stock corporation Type: Closed stock corporation Address: Av. Del Valle Sur 614 of. 71, Huechuraba, Santiago Address: Avenida Apoquindo 6750, piso 5, oficina 502, Las Condes RUT: 76.276.604-3 Telephone: (56-2) 29939704 Paid-in and subscribed capital: (thousand Ch$ at 12/31/23) 2,200,314 % the investment represents: (in the Parent Company’s assets) 0.12% % that the Parent Company holds: (in the Capital of the subsidiary or associate) > Direct: 99.85 Indirect: 0.15 > Corporate purpose: Freight transportation in general in the beverage industry and other processed goods. Commercial relationship: It provides land transportation and product commercialization services. Board of Directors / Management Council: N/A General Manager: - RUT: 77.526.480-2 Telephone: (56-2) 24110150 Paid-in and subscribed capital: (thousand Ch$ at 12/31/23) 14,856,772 % the investment represents: (in the Parent Company’s assets) 0.18% % that the Parent Company holds: (in the Capital of the subsidiary or associate) > Direct: 0.00007 Indirect: 99.99 > Corporate purpose: Company engaged in the processing and commercialization of fruits, ice cream, vegetables and food in general, under the Guallarauco brand. Commercial relationship: Sale of juices, flavored waters, among others, to Coca-Cola bottlers in Chile. Board of Directors / Management Council: José Luis Solórzano (2); Rodrigo Ormaechea (2); José Domingo Jaramillo; Roberta Cabral Valenca; Marcela Menutti; Débora Mattos; Fernando Jaña (2) (A); Alejandro Zalaquett (2) (A); Juan Paulo Valdés (A); Natalia Otero (A); Flavio Mattos (A); Alfredo Mahana Tumani (A) General Manager: Alejandro Palma Address: La Martina 390, Pudahuel, Santiago RUT: 77.427.659-9 Telephone: (56-2) 2544 8222 Paid-in and subscribed capital: (thousand Ch$ at 12/31/23) 21,000,000 % the investment represents: (in the Parent Company’s assets) 0.96% % that the Parent Company holds: (in the Capital of the subsidiary or associate) > Direct: 60.0 Indirect: - > Corporate purpose: Production, processing and commercialization of recyclable material. Commercial relationship: Processing and generation of recycled PET resin for Coca-Cola bottlers in Chile, among others. Board of Directors / Management Council:n: José Domingo Jaramillo; Cristián Hohlberg; Miguel Ángel Peirano (2); Andrés Wainer (2); Fernando Jaña (2) General Manager: Matías Mackenna *Limited Liability Company where the administration of the company corresponds to the partner Embotelladora Andina S.A. through proxies or specially appointed representatives. (1) Director and member of the Controlling Group of Embotelladora Andina S.A. / (2) Embotelladora Andina S.A. Officer / (A) Alternate INTEGRATED ANNUAL REPORT 2023146 GRI 2-6 PARAGUAY REFRESCOS S.A. CIRCULAR-PET S.A. Type: Corporation Type: Corporation Address: Acceso Sur, Ruta Ñemby Km 3,5 - Barcequillo -San Lorenzo, Asunción Address: Avenida, Ruta Transchaco KM 15, casi Senador Vázquez RUC: 80.003.400-7 Telephone: (595) 21 959 1000 Paid-in and subscribed capital: (thousand Ch$ at 12/31/23) 9,904,604 % the investment represents: (in the Parent Company’s assets) 12.87% % that the Parent Company holds: (in the Capital of the subsidiary or associate) > Direct: 0.07697 > Indirect: 97.7533 Corporate purpose:: Manufacture, distribution and commercialization of carbonated and non-carbonated soft drinks. Commercial relationship: Coca-Cola bottler in Paraguay. Board of Directors/Management Council: Andrés Wainer (1); Francisco Sanfurgo (2); Jaime Cohen (1); Gonzalo Muñoz (1) General Manager: Francisco Sanfurgo (2) RUC: 80.116.031-6 Telephone: (595) 21 752 820 Paid-in and subscribed capital: (thousand Ch$ at 12/31/23) 5,061,441 % the investment represents: (in the Parent Company’s assets) 0.05% % that the Parent Company holds: (in the Capital of the subsidiary or associate) > Direct: - > Indirect: 33.33 Corporate purpose: Manufacture and commercialization of post-consumer recycled PET resins from the transformation of PET flakes. Commercial relationship: Produce post-consumer PET resins to be used by the bottler. Board of Directors/Management Council: Felipe Carlos Resck; Francisco Sanfurgo (2); Carlos José Mangabeira; Carlos Hernán Rodiño (A); Eduardo Yulita (2) (A); Juan Daniel Gill (A) General Manager: Silvino Sforza (1) Embotelladora Andina S.A. Officer / (2) Paraguay Refrescos S.A. Officer / (A) Alternate INTEGRATED ANNUAL REPORT 2023MORE INFORMATION ABOUT OUR SUBSIDIARIES GRI 2-6 |CMF 6.2.1 2 VJ S.A. 147 1 ANDINA EMPAQUES ARGENTINA S.A. Andina Empaques Argentina S.A. (hereinafter “AEA”) is a company incorporated in 2011, from the division of Embotelladora del Atlántico S.A., whose purpose is the design, manufacture and product commercialization of plastic products, mainly containers. Aligned with its packaging supplier strategy for the Coca-Cola Andina group of companies and in furtherance of its packaging division development, AEA fulfilled Coca-Cola Andina Argentina’s needs for non-returnable preforms, plastic caps, and returnable PET bottles throughout 2023. Production and sales by format Principal clients AEA operates a plant for the production of preforms, returnable PET bottles, crates and plastic caps located in Tigre, Province of Buenos Aires, Argentina. The plant has thirteen preform injection lines, two blow molding lines, one crate line and three cap injection lines. The production lines operated at 83.7% of installed capacity in injection, 31.4% in blow molding, 78.3% in crates and 36.4% in plastic caps. Sales by format during 2023 totaled 21.23 million Ref PET bottles and 813 million preforms for nonreturnable bottles, 0.6 million crates and 435.7 million plastic caps. > Embotelladora del Atlántico S.A., Coca-Cola Femsa S.A., Paraguay Refrescos S.A., Reginald Lee S.A., Grupo Arca, Embotelladora Andina Chile S.A., Montevideo Refrescos S.A., Envases CMF S.A., Embol S.A.. > Embotelladora del Atlántico S.A., Reginald Lee S.A., and Grupo Arca each individually account for at least 10% of total sales. Main suppliers < Resin: DAK Américas Argentina S.A., Petroquímica Cuyo S.A, PBB Polisur S.A., Dow Chamical, GC Marketing Solution CL, Borealis AG. < Coloring: Arcolor, Clariant, Concentrados y Compuestos S.A., Julio Garcia S.A. < Packaging: Argencraf S.A., Nem S.A., Afema S.A., Fadecco-Cartocor S.A. < Electric Power: Edenor S.A., Cammesa, Termoandes S.A. 1: Subsidiary Through an agreement with The Minute Maid Co. and Coca-Cola de Chile S.A., VJ S.A. produces mainly nectars, fruit juices, fantasy and isotonic drinks under the brands Andina del Valle (fruit juices and nectars), Kapo (fantasy drink), Powerade (isotonic drink) and Glaceau Vitamin Water (flavored water with added vitamins and minerals), as well as Guallarauco products (juices and nectars). Andina del Valle juice brands are commercialized in Tetra Pak containers and returnable and nonreturnable glass bottles. Kapo is sold in sachets, Glaceau Vitamin Water in non-returnable PET bottles, Powerade in non-returnable PET bottles and Guallarauco in Tetra Pak and non-returnable PET bottles. In January 2011, the juice production business was restructured, allowing the other Coca-Cola bottlers in Chile to participate in the ownership of VJ S.A. As a result of the merger between Embotelladoras Coca-Cola Polar S.A. and Embotelladora Andina S.A. materialized on October 1, 2012, the ownership structure of VJ S.A. was modified in November 2012, as follows: Andina Inversiones Societarias SpA. owns 50%, Embonor S.A. owns 35% and Embotelladora Andina S.A. owns 15%. Production and distribution Principal clients VJ S.A. operates one production plant located in Renca (Santiago), where it has 12 lines for the production of Andina del Valle, Powerade, Glaceau Vitamin Water, KAPO, Guallarauco and Fastlyte. The average capacity utilization during 2023 was 60%. In Chile, VJ S.A. products are distributed in exclusively by Coca-Cola bottlers the country, in each of their respective franchises. Embotelladora Andina S.A., Comercializadora Novaverde S.A. and Coca-Cola Embonor S.A. are the main clients, each one individually concentrating at least 10% of total sales. In Chile, VJ S.A.’s products are distributed exclusively by Coca-Cola bottlers in the country, in each of their respective franchises. Main suppliers < Concentrate: Coca-Cola de Chile S.A., Sapore S.A. < Sweetener: Embotelladora Andina S.A. < Fruit Pulps: Comercializadora Tradecos Chile Ltda., Sucocitrico Cutrale Ltda. – Brasil, Aconcagua Foods S.A. < Containers and bottles: Tetra Pak de Chile Ltda., Envases CMF S.A., Alusa Chile S.A. < Caps: Sinea S.A., Alucaps Mexica de Occidente S.A de C.V, Importadora y Exportadora de embalajes SPA < Packaging material: Plásticos Arpoli Ltda., Corrupac S.A., Tetra Pak de Chile Ltda. < Labels: Xu Yuan Packaging Technology Co., Resinplast S.A., Impregraf Ltda. Coca-Cola de Chile S.A. and Comercializadora Tradecos Chile Ltda. individually account for at least 10% of total purchases of raw materials. INTEGRATED ANNUAL REPORT 2023 148 3 GRI 2-6 4 VITAL AGUAS S.A. ENVASES CENTRAL S.A. Through an agreement with The Coca-Cola Company, Vital Aguas S.A. prepares and packages the Vital (mineral water) and Glaceau SmartWater (purified water) brands in sparkling and still versions. The Vital mineral water brand is marketed in non-returnable glass and non- returnable PET bottles and the Glaceau SmartWater brand in non-returnable PET bottles. As a result of the merger between Embotelladoras Coca-Cola Polar S.A. and Embotelladora Andina S.A. on October 1, 2012, the ownership structure of Vital Aguas was modified as of November 2012, as follows: Embotelladora Andina S.A. owns 66.5% and Embonor S.A. owns 33.5%. The company mainly produces soft drinks (Coca-Cola, Fanta and Sprite, among others), Aquarius flavored water, Andina del Valle nectars and Monster energy drink. These products are packaged in 350ml and 220ml cans for soft drinks and 473ml for energy drinks, in 250ml, 500ml and 1.5lt PET plastic bottles for soft drinks and flavored waters, and in 300ml, 1.5lt, 1.75lt and 2lt PET plastic bottles for Andina del Valle nectars. Envases Central S.A. is owned by the bottlers of Coca-Cola products in Chile together with Coca-Cola de Chile. Andina owns 59.27%, Embonor 34.31% and Coca-Cola de Chile 6.42%. Production and distribution Main suppliers Vital Aguas operates two lines for the production of mineral water and purified water at the Chanqueahue plant, located in the municipality of Rengo in Chile. In Chile, Vital Aguas’ products are distributed exclusively by Coca-Cola bottlers in each of their respective franchises. Principal clients Embotelladora Andina S.A. and Coca-Cola Embonor S.A. each individually account for at least 10% of total sales. < Carbon dioxide: Linde Gas Chile S.A. < Labels: Resinplast S.A., Adhesol Ltda., Empack Flexible S.A. < Packaging Material: Corrupac S.A., Smurfit Kappa de Chile S.A., Plastyverg Industrial Ltda. < Caps: Envases CMF S.A., Guala Closures Deutschland GmbH. < Containers (preforms): Envases CMF S.A., Cristalerías de Chile S.A. individually accounts Envases CMF S.A. for at least 10% of total purchases of raw materials. Production and distribution Main suppliers Envases Central operates one production plant in Santiago. In Chile, Envases Central’s products are distributed exclusively by Coca-Cola bottlers in the country in each of their respective franchises. < Concentrate: Coca-Cola de Chile S.A. < Aluminum Cans and Lids : Ball Chile S.A. < Fruit Pulps: VJ S.A. < Sweetener: Embotelladora Andina S.A. < Plastic Bottles and Caps: Envases CMF Principal clients Embotelladora Andina S.A. and Coca-Cola Embonor S.A. each individually account for at least 10% of total sales. S.A., Bericap S.A. < Labels: Adhesol Ltda., Multi-Color Chile S.A., Industrial y Comercial Solucorp. < Packaging material: Plásticos Arpoli Ltda., Corrupac S.A., Plastyverg Industrial Ltda. Coca-Cola de Chile S.A., Ball Chile S.A. y VJ S.A. each individually account for at least 10% of total purchases of raw materials. 5 ENVASES CMF S.A. It is engaged mainly in the production of returnable and non-returnable bottles, preforms in returnable and non-returnable formats and caps. Since 2012, Envases CMF has been owned by Andina Inversiones Societarias S.A. (50%) and Embonor Empaques S.A. (50%). Production and sales by format Envases CMF operates one plant in Santiago for the production of bottles, preforms, caps, cases and other plastic containers. The plant has 17 preform injection lines, 11 blow molding lines, 18 conventional injection lines, 10 injection blow molding lines, 7 extrusion blow molding lines, 3 case lines and 3 cap lines. Sales by format during 2023 totaled 84.7 million non-returnable PET bottles, 19.5 million returnable PET bottles, 921.2 million preforms for non-returnable bottles and 1,101.1 million products in conventional injection. Principal clients Main suppliers > Embotelladora Andina S.A., Coca-Cola Embonor S.A., VJ S.A., Vital Aguas S.A., Envases Central S.A., Nestlé Chile S.A., Unilever Chile S.A. > Embotelladora Andina S.A., and Coca- Cola Embonor S.A. individually account for at least 10% of total sales. < Resin: China Resources Corporation, Far Eastern New Century, Sanfame Group, Alpek Polyester, Muelhstein, Formosa Plastics. < Packaging: Dyntec Chile Ltda., Cartocor. < Energy: Enel Generación S.A. China Resources Corporation and Sanfame Group individually account for at least 10% of total purchases of raw materials. INTEGRATED ANNUAL REPORT 2023149 MAIN USE Square meters Property Operation Distribution Center / Warehouses 600 Third Parties Andina executed by third party Offices / Production of Soft Drinks / Distribution Center / Warehouses 102,708 PROPERTIES AND FACILITIES CMF 6.4.I, 6.4.III LOCATION Azul Bahía Blanca Bahía Blanca Bahía Blanca Bahía Blanca Bariloche Commercial Office Real Estate (parking lot) Warehouses (M&F Palletizer -EDF deposit) Offices / Distribution Center / Warehouses Bialet Masse (Córdoba) Real Estate Bragado Commercial Office Carlos Paz (Córdoba) Commercial Office Carmen de Patagones Commercial Office / Warehouses / Crossdocking Offices / Distribution Center / Warehouses Chacabuco Chivilcoy Chivilcoy Commercial Office Comodoro Rivadavia Offices / Distribution Center / Warehouses Concepcion del Uruguay Commercial Office Embotelladora del Atlántico S.A. Concordia Córdoba Commercial Office / Third party Distribution Center / Warehouses Offices /Production of soft drinks and other still beverages / Distribution Center / Warehouses / Real estate 959,585 Distribution Center / Warehouses 1,350 Third Parties Andina executed by third party 903 73,150 1,400 2,495 880 38 270 1,600 25,798 72 7,500 118 1,214 Own Leased Own Leased Leased Own Leased Leased Leased Own Andina Andina Andina Tercero Andina Not used Andina Andina Andina Andina Leased Leased Leased Andina Andina Andina Leased Andina executed by third party Own Own Andina Andina Leased Andina executed by third party Leased Leased Leased Leased Andina Andina Andina Andina Leased Andina executed by third party Leased Andina executed by third party Leased Andina executed by third party Own Andina Third Parties Andina executed by third party Leased Andina executed by third party Third Parties Andina executed by third party Leased Own Leased Leased Andina Andina Andina Andina Córdoba (San Isidro) Deposit / Offices / Cold equipment repair workshop Córdoba Córdoba Córdoba Córdoba Córdoba Córdoba Córdoba Deposit (Rigar) Marketing and Cooling Deposit (Ricardo Balbín) Galot and Lessen Deposit - Raw Materials - Finished product Galot and Lessen Deposit-Finished product Commercial offices (Dinosaurio Mall Alto Verde) Cold deposit (Granate SRL) Raw material deposit (Granate SRL) Coronel Suarez Offices / Third party Distribution Center / Warehouses / Deposit General Pico General Roca Gualeguaychu Offices / Distribution Center / Warehouses Distribution Center / Warehouses Commercial Office / Warehouses Junin (Buenos Aires) Cross Docking Junin (Buenos Aires) Commercial Office Mendoza Mendoza Mendoza Offices / Distribution Center / Warehouses Commercial Office Cold deposit 8,808 6,270 2,500 2,800 8,400 357 1,500 4,720 1,000 15,525 2,800 2,392 995 108 36,452 520 4,240 (2,240 m2 covered) INTEGRATED ANNUAL REPORT 2023Embotelladora del Atlántico S.A. LOCATION Monte Hermoso MAIN USE Real Estate Neuquén Neuquén Neuquén Olavarria Paraná Pehuajo Pergamino Rio Gallegos Rio Gallegos Rio Grande Offices / Distribution Center / Warehouses Centenario Deposit / Offices Commercial Office Offices / Distribution Center / Warehouses Commercial Office Offices / Distribution Center / Warehouses Offices / Cross Docking Distribution Center / Warehouses Distribution Center / Warehouses Offices / Distribution Center / Warehouses Río Cuarto (Córdoba) Deposit / Distribution Center / Cross Docking Río Cuarto (Córdoba) Commercial Office Rivadavia (Mendoza)* Deposit Rosario Offices / Distribution Center / Warehouses / Parking Lot / Real Estate Rosario (calle Casilda) Deposit / Parking / Truck parking lot Rosario (Comuna Alvear) Cold deposit (Distribuidora Raymundo SRL) San Francisco (Córdoba) Commercial Office San Juan San Luis San Nicolas Offices / Distribution Center / Warehouses Commercial Office / Distribution Center / Warehouses Commercial Office San Rafael (Santa Fe) Commercial Office Santa Fe (Casilda) Santa Fe Santa Rosa Santo Tomé Trelew* Trelew Commercial Office Commercial Office Distribution Center / Warehouses Administrative Office / Distribution Center / Warehouses / Deposit Offices / Production of Soft Drinks / Distribution Center / Warehouses Warehouses Tres Arroyos Offices / Crossdocking / Warehouses 150 Operation Not used Not used Andina Andina Andina Andina Andina Andina Square meters Property Own Own Leased Leased Leased Leased Leased Own 300 10,157 48,188 230 3,065 318 1,060 15,700 937 2,491 2,460 7,482 93 800 27,814 20,152 2,165 63 48,036 5,205 50 58 40 238 1,200 75,000 51,000 1,500 1,548 1,360 94 Leased Andina executed by third party Leased Andina executed by third party Leased Own Leased Own Own Own Andina Third party Andina Not used Andina Andina Leased Andina executed by third party Leased Own Own Leased Leased Leased Leased Andina Andina Andina Andina Andina Andina Andina Third Parties Andina executed by third party Own Own Leased Leased Leased Leased Andina Andina Andina Andina Andina Andina Ushuaia Ushuaia Venado Tuerto Villa Maria Villa Mercedes Offices / Distribution Center / Warehouses Commercial Office Commercial Office / Distribution Center / Warehouses 2,449 Third Parties Andina executed by third party Commercial Office Commercial Office 125 70 Leased Leased Andina Andina INTEGRATED ANNUAL REPORT 2023Andina Empaques Argentina S.A. LOCATION Buenos Aires Buenos Aires Buenos Aires LOCATION Jacarepaguá 151 MAIN USE Square meters Property Operation Production of bottles, PET Preforms, Plastic Caps and Cases Deposit adjoining the production plant Deposit adjoining the production plant 27,520 1,041 940 Own Leased Leased Andina Andina Andina MAIN USE Square meters Property Operation Duque de Caxias Offices / Production of Soft Drinks / Distribution Center / Warehouses 2,243,953 Offices / Production of Soft Drinks / Distribution Center / Warehouses 249,470 Nova Iguaçu Bangu Distribution Center / Warehouses Distribution Center Campos dos Goytacazes Distribution Center Cabo Frio Distribution Center São Pedro da Aldeia 1 Distribution Center Itaperuna Caju 1 Caju 2 Caju 3 Cross Docking Distribution Center Distribution Center Parking Lot Rio de Janeiro Refrescos Ltda. Vitória (Cariacica) Distribution Center Cachoeiro do Itapemirim Cross Docking Ribeirão Preto Ribeirão Preto Franca Mococa Araraquara São Paulo Offices / Production of Soft Drinks / Distribution Center / Warehouses Real Estate Distribution Center Distribution Center Distribution Center Apartment São Joao da Boa Vista Cross Docking São Pedro da Aldeia 2 Parking Lot Nova Friburgo Commercial Office / Cross Docking Guarapari Colatina São Mateus Rio das Ostras Passos Guarapari Xerém Anhanguera Commercial Office Commercial Office / Cross Docking Commercial Office / Cross Docking Commercial Office Distribution Center Commercial Office Deposit Deposit Own Own Own Own Own Own 82,618 44,389 36,083 1,985 10,139 Concession 2,500 4,866 8,058 7,400 93,320 8,000 238,096 279,557 32,500 33,669 11,658 69 20,773 6,400 350 218 3,840 2,007 527 8,500 218 10,000 57,162 Leased Own Own Leased Own Leased Own Own Own Leased Own Own Own Concession Leased Leased Leased Leased Leased Leased Leased Leased Leased Andina Andina Andina Andina Andina Andina Andina Andina Andina Andina Andina Andina Andina Andina Andina Andina Andina Andina Andina Andina Andina Andina Andina Andina Andina Andina Andina Andina Andina Andina INTEGRATED ANNUAL REPORT 2023LOCATION MAIN USE Square meters Property Operation 152 Offices / Production of Soft Drinks / Distribution Center / Warehouses 415,517 Renca Renca Renca Renca Warehouses Warehouses Warehouses Carlos Valdovinos Distribution Center / Warehouses Puente Alto Maipú Bodega MCC Colina Chimba Distribution Center / Warehouses Distribution Center / Warehouses Distribution Center / Warehouses Distribution Center / Warehouses Distribution Center / Warehouses Embotelladora Andina S.A. Demetrop (Metropolitan Region) Warehouses Trailerlogistic (Metropolitan Region) Warehouses Monster (Metropolitan Region) Warehouses Rancagua San Antonio Antofagasta Antofagasta Calama Tocopilla Coquimbo Copiapó Ovalle Vallenar Illapel Punta Arenas Coyhaique Puerto Natales Distribution Center / Warehouses Distribution Center / Warehouses Offices / Production of Soft Drinks / Distribution Center / Warehouses Warehouses Distribution Center / Warehouses Distribution Center / Warehouses Offices / Distribution Center / Warehouses Distribution Center / Warehouses Distribution Center / Warehouses Distribution Center / Warehouses Distribution Center / Warehouses Offices / Production of Soft Drinks / Distribution Center / Warehouses 109,517 Distribution Center / Warehouses Distribution Center / Warehouses 5,093 850 55,562 11,211 46,965 106,820 68,682 45,833 9,280 6,550 1,000 n/a n/a n/a 25,920 19,809 34,729 8,028 10,700 562 31,383 26,800 6,223 5,000 n/a Own Own Own Own Own Own Own Leased Leased Leased Leased Leased Leased Own Own Own Own Own Own Own Own Own Own Leased Own Own Leased Andina Andina Andina Andina Andina Andina Andina Andina Andina Andina Andina Andina Andina Andina Andina Andina Andina Andina Andina Andina Andina Andina Andina Andina Andina Andina Andina INTEGRATED ANNUAL REPORT 2023153 Vital Jugos S.A. LOCATION Renca* MAIN USE Offices / Production of Juices Square meters Property 40,000 Own Operation Andina Vital Aguas S.A. LOCATION Rengo MAIN USE Offices / Production of Waters Square meters Property 346,532 Own Operation Andina Envases Central S.A. LOCATION Renca MAIN USE Offices / Production of Soft Drinks Square meters Property 51,907 Own Operation Andina Re-Ciclar S.A. LOCATION Lampa MAIN USE Square meters Property Offices / RPET Resin production (under construction) 7,500 Own Operation Andina Paraguay Refrescos S.A. LOCATION San Lorenzo Coronel Oviedo Encarnación Ciudad del Este MAIN USE Square meters Property Operation Offices / Production of Soft Drinks / Warehouses Offices / Warehouses Offices / Warehouses Offices / Warehouses 275,292 32,911 12,744 14,620 Own Own Own Own Andina Andina Andina Andina INTEGRATED ANNUAL REPORT 2023BOTTLER AGREEMENTS GRI 2-6 | CMF 6.2.VII Coca-Cola Andina is a franchisee of The Coca-Cola Company pursuant to the Bottler Agreements we have signed. It is through them that the Company obtains the license to produce and distribute The Coca-Cola Company’s branded products within its franchised territories in Argentina, Brazil, Chile and Paraguay. The maintenance and renewal of these bottling agreements are essential to the Company’s operations. international The Bottler Agreements are standard agreements, which are renewed at the request of the bottler and at the sole discretion of The Coca-Cola Company. The Company cannot guarantee that these agreements will be renewed upon expiration or that they will be renewed under the same or better terms. This agreement, as a license territory, includes the provinces of Córdoba, Mendoza, San Juan, San Luis, Entre Ríos, Chubut, Santa Cruz, Neuquén, Río Negro, La Pampa, Tierra del Fuego, Antarctica and South Atlantic Islands, as well as part of the provinces of Santa Fe and Buenos Aires. The license for the territories in Argentina expires in September 2027. 154 This agreement, as a license territory, includes a large part of the state of Rio de Janeiro, the entire state of Espírito Santo and part of the states of São Paulo and Minas Gerais. The license for the territories in Brazil expires in October 2027. In 2019, VJ S.A. and The Coca-Cola Company entered into a Bottler’s Agreement for beverage products whereby The Coca-Cola Company authorized VJ S.A. to produce, process and bottle products under certain brands, in containers previously approved by The Coca-Cola Company. Andina and Embonor hold the rights to acquire VJ S.A.’s products. In 2019, The Coca-Cola Company and Vital Aguas S.A. entered into a Water Production and Bottling Agreement to prepare and bottle several types of water. This agreement, as a license territory, includes the Metropolitan Region; the province of San Antonio, in the Valparaíso Region; the province of Cachapoal, including the commune of San Vicente de Tagua-Tagua, in the Libertador Bernardo O’Higgins Region; the Antofagasta Region; the Atacama Region; the Coquimbo Region; the Aysén del General Carlos Ibáñez del Campo Region; and the Magallanes and Chilean Antarctica Region. This agreement, as a license territory, covers all of Paraguay. The license for the Paraguayan territory expires in March 2028. The bottler agreement expires on December 31, 2024. The bottler agreement expires on December 31, 2024. INTEGRATED ANNUAL REPORT 2023DISTRIBUTION AGREEMENTS GRI 2-6 | CMF 6.2.VI, 6.2.VII Distribution agreements in Argentina, Brazil, Chile and Paraguay allow for the distribution of the products agreed upon in those agreements within each country’s license territories. 155 DISTRIBUTION AGREEMENTS BY COUNTRY Argentina > > > Alcoholic beverages commercialization agreement with Compañía Industrial Cervecera S.A., primarily for beers, ciders, and wines. This agreement was valid through June 12, 2023. Energy drinks distribution agreement with Monster Energy Company, entered into on December 13, 2017. The duration of the contract is ten years, automatically renewable for successive periods of 5 years and provided certain conditions are met. Alcoholic beverages distribution agreement for the territory of the Provinces of Mendoza, San Juan and San Luis, entered into on June 28, 2022 with Grupo Peñaflor S.A., effective until June 2026. Chile > > > > > Energy drinks distribution agreement with Monster Energy Company, entered into on August 1, 2016. The duration of the agreement is 10 years, automatically renewable for successive periods of 5 years and provided certain conditions are met. Alcoholic beverages distribution agreement with Diageo Chile Limitada, primarily for spirits, entered into on April 26, 2018. This agreement was renewed on January 17, 2023, for 5 years from that date until January 16, 2028. Alcoholic beverages distribution agreement with Cooperativa Agrícola y Pisquera Elqui Limitada and Viña Francisco de Aguirre S.A., mainly for distilled beverages, entered into on August 21, 2019. The duration of the agreement if 5 years, renewable upon compliance with certain conditions. Alcoholic beverages distribution agreement with Cervecería Chile S.A., mainly for beers, entered into on August 17, 2020. The duration of the agreement is 5 years from November 1, 2020, renewable upon compliance with certain conditions. Alcoholic beverages distribution agreement with Sociedad Anónima Viña Santa Rita, mainly for wines, entered into on August 19, 2021. The duration of the agreement is 5 years from November 2, 2021, renewable upon compliance with certain conditions. THE DEVELOPMENT OF ANDINA’S CORPORATE PURPOSE IS NOT STRICTLY DEPENDENT ON THE EXISTENCE OF SPECIFIC PATENTS, WITH THE EXCEPTION OF THE CORRESPONDING ALCOHOL PATENTS. THE COMPANY POSSESSES ALL PERTINENT AND ESSENTIAL PERMITS, MUNICIPAL PATENTS, LICENSES, AND SANITARY AUTHORIZATIONS THAT ARE REQUIRED FOR ITS PROPER FUNCTIONING IN ALL PROCESSES, PROCEDURES, OPERATIONS, AND IN ACCORDANCE WITH ITS CORPORATE PURPOSE. Brazil > > > Energy drinks distribution agreement with Monster Energy Company, entered into on August 2, 2016. The duration of the contract is ten years, automatically renewable for successive periods of 5 years and provided certain conditions are met. Alcoholic beverages distribution agreement with Cervejarias Kaiser Brasil S.A., primarily for beers. This agreement is valid until December 31, 2026. Alcoholic beverages distribution agreement with Estrella de Galicia Importação e Comercialização de Bebidas e Alimentos Ltda., primarily for beers. This agreement is valid until September 3, 2033. > Distribution agreement with Campari do Brasil Ltda., to distribute a portion of the Campari product portfolio throughout the franchise territory. This agreement is valid until December 31, 2026. > On August 9, 2023, Andina Brazil signed a Distribution Agreement with Perfetti Van Melle with an expiration date of August 9, 2028, authorized by the Framework Agreement signed by the Coca-Cola Brazil system in July 2022, to distribute the Perfetti Van Melle brand portfolio throughout Brazil. Paraguay > > Energy drinks distribution agreement with Monster Energy Company, entered into on May 11, 2018. The duration of the agreement is 10 years, automatically renewable for successive periods of 5 years and provided certain conditions are met. In October 2022, PARESA and Cervepar S.A. signed a 5-year Logistics and Sales Framework Agreement, and in this context, as of September 2023, PARESA began distributing alcoholic beverages, mainly beers under the Brahma, Budweiser 66, and Skol brands, among others, in the departments of Caazapá and Concepción. INTEGRATED ANNUAL REPORT 2023156 8 Financial Statements INTEGRATED ANNUAL REPORT 2023157 MATERIAL EVENTS CMF 9 The Material Events and their effects for the reporting period from January 1 to December 31, 2023 are as follows: 1 March NOTICE OF REMOTE 2023 GSM On March 1, 2023, the CMF was informed of the following: The following was resolved, among other matters, at a Company’s Regular Board of Directors’ Meeting held on February 28, 2023: 1. To convene a General Shareholders Meeting for April 20, 2023, at 10:00 a.m. (the “Meeting”), which will be carried out 100% remotely from the Company’s offices located at Av. Miraflores 9153, Renca, Metropolitan Region. The aforementioned in accordance with the provisions of General Rule No. 435 and Circular No. 1141. 2. The matters to be discussed at the Meeting shall be those required for this type of meetings, including, among others, to ratify the interim dividends paid against 2022 earnings and approve, the distribution of profits and the distribution of new dividends as described below: 1. A first dividend for the following amounts: a) Ch$29 (twenty-nine Chilean Pesos) per Series A Shares and; b) Ch$31.9 (thirty-one point nine Chilean Pesos) per Series B Shares. If the Shareholders’ Meeting approves the payment of the aforementioned new dividends, they will be paid beginning on May 9th, 2023. 2. A second dividend for the following amounts: c) Ch$50 (fifty Chilean Pesos) per Series A Shares and; d) Ch$55 (fifty-five Chilean Pesos) per Series B Shares. If the Shareholders’ Meeting approves the payment of the aforementioned new dividends, they will be paid beginning on May 26th, 2023. The Shareholders’ Registry will close on the fifth business day prior to the respective payment date, for payment of the dividends indicated above. INTEGRATED ANNUAL REPORT 2023 20 April 2023 GSM RESOLUTIONS On April 20, 2023, the CMF was informed of the following: The following resolutions were adopted at the General Shareholders’ Meeting held on April 20, 2023, among others: 1. The approval of the Annual Report, the Statement of Financial Position and the Financial Statements for the year 2022; as well as the Report of the Independent Auditing Firm with respect to the mentioned Financial Statements; 2. The approval of earnings distribution and dividend payments; 3. The approval of the Company’s dividend distribution policy and the distribution and payment procedures; 4. The approval of compensation for Directors and members of the Culture, Ethics and Sustainability Committee, the Executive Committee, the Directors’ Committee pursuant to Article 50 bis of Chilean Corporate Law and members of the Audit Committee established pursuant to the Sarbanes-Oxley Act; the annual report of the Directors’ Committee and the expenses incurred by the Board and the Directors’ Committee; 5. The appointment PricewaterhouseCoopers Consultores, Auditores y Compañía Limitada as the Company’s Independent Auditing Firm for the year 2023; of 6. The appointment of the following companies as Rating Agencies for the year 2023: Fitch Chile Clasificadora de Riesgo Limitada and International Credit Rating Clasificadora de Riesgo Limitada as rating agencies; and Fitch Ratings, Inc. and S&P Global Ratings as international rating agencies; local 7. The approval of the report on Board resolutions allowing related party transactions in accordance with Articles 146 and forward of Chilean Corporate Law, regarding transactions that took place after the last Ordinary Shareholders’ Meeting; and 158 31 May RESIGNATION OF DIRECTOR MARCO ANTONIO ARAUJO: On May 31, 2023, the CMF was informed of the following: During the regular session held yesterday, the Board of Directors of the Company was notified of the resignation of Mr. Marco Antonio Araujo as director. This resignation responds to personal reasons and will be effective as of that date. The Board of Directors, along with thanking Mr. Araujo for his valuable collaboration, accepted his resignation and appointed Mr. Luis Felipe Coelho Duprat Avellar as his replacement until the next General Shareholders’ Meeting. 8 The appointment of Diario Financiero as the newspaper where notices and announcements of ordinary and should be shareholders’ meetings extraordinary published. Regarding number 2 above, the General Shareholders’ Meeting approved to ratify the interim dividends paid against 2022 earnings and approved the distribution of profits and dividends as described below: 1. A first, final, additional dividend No. 225, against 2022 fiscal year earnings for the following amounts: a) Ch$29 (twenty-nine Chilean Pesos) per each Series A Share; and b) Ch$31,9 (thirty-one point nine Chilean Pesos) per each Series B Share. The new dividend indicated above will be paid beginning on May 9th, 2023. 25 July 2. A second final, eventual dividend No. 226, against accumulated earnings, for the following amounts: c) Ch$50 (fifty Chilean Pesos) per each Series A Share, and d) Ch$55 (fifty-five Chilean Pesos) per each Series B Share. The new dividend indicated above will be paid beginning on May 26th, 2023. The closing date of the Shareholders’ Registry for the payment of the aforementioned dividends will be the fifth business day prior to the respective payment start date. DIVIDEND PAYMENT 227: On July 25, 2023, the CMF was informed of the following: INTERIM DIVIDEND As authorized by the General Shareholders’ Meeting held on April 20, 2023, the Board of Directors during session held on July 25, 2023, agreed to distribute the following amounts as interim dividend: a. Ch$29.0 (twenty-nine Chilean pesos) per each Series A Shares; and b. Ch$31.9 (thirty-one point nine Chilean pesos) per each Series B Shares. This dividend will be paid on account of income from the 2023 fiscal year and will be available to shareholders beginning August 25, 2023. The Shareholders’ Registry will close on the fifth business day prior to the payment date. INTEGRATED ANNUAL REPORT 2023159 20 September PLACEMENT OF FOREIGN BONDS: On September 20, 2023, the CMF was informed of the following: As of this date, the Company has placed bonds in the public market in Switzerland, totaling CHF 170,000,000 (one hundred and seventy million Swiss francs) as principal amount, with a maturity date set for the year 2028. In this regard, please find attached the form contained in the annex to Circular No. 1,072 of this Commission. 27 September 29 December DIVIDEND PAYMENT 228: On September 27, 2023, the CMF was informed of the following: DIVIDEND PAYMENT 229: On December 29, 2023, the CMF was informed of the following: INTERIM DIVIDEND INTERIM DIVIDEND As authorized by the General Shareholders’ Meeting held on April 20, 2023, the Board of Directors during session held on September 26, 2023, agreed to distribute the following amounts as interim dividend: As authorized by the General Shareholders’ Meeting held on April 20, 2023, the Board of Directors during session held on December 28, 2023, agreed to distribute the following amounts as interim dividend: a. Ch$29.0 (twenty-nine Chilean pesos) per each Series A a . Ch$32.0 (thirty-two Chilean pesos) per each Series A Shares; and Shares; and b. Ch$31.9 (thirty-one point nine Chilean pesos) per each b. Ch$35.20 (thirty-five point two Chilean pesos) per each Series B Shares. Series B Shares. This dividend will be paid on account of income from the 2023 fiscal year and will be available to shareholders beginning October 26, 2023. The Shareholders’ Registry will close on the fifth business day prior to the payment date. This dividend will be paid on account of income from the 2023 fiscal year and will be available to shareholders beginning January 25, 2024. The Shareholders’ Registry will close on the fifth business day prior to the payment date. INTEGRATED ANNUAL REPORT 2023160 SUMMARIZED FINANCIAL STATEMENTS - SUBSIDIARIES CMF 11 Year ended December 31, 2023 and 2022 EMBOTELLADORA ANDINA CHILE S.A. VJ S.A. STATEMENT OF FINANCIAL POSITION STATEMENT OF FINANCIAL POSITION 2023 (ThCh$) 2022 (ThCh$) 2023 (ThCh$) 2022 (ThCh$) Assets Current assets Non-current assets Total assets Liabilities Current liabilities Non-current liabilities Total liabilities Equity Capital Reserves Accumulated earnings Total equity INCOME STATEMENT Operating income Non-operating income Income (loss) before taxes Income tax expense Profit (loss) CASH FLOW STATEMENT Operating cash flow Investment cash flow Financing cash flow Effects of exchange rate variation on cash and cash equivalents Cash and cash equivalents at the beginning of the period Balance Cash and cash equivalents 10,921,093 46,351,288 57,272,381 444,644 7,905,386 8,350,030 862,025 48,230,845 49,092,870 425,666 6,349,129 6,774,795 36,569,067 36,569,067 12,353,284 48,922,351 5,749,008 42,318,075 8,391,811 1,464 8,393,275 (1,789,000) 6,604,275 7,065,795 22,301 7,088,096 (390,365) 6,697,731 19,157,434 (19,157,435) (1,644,211) 1,652,447 0 0 9,999 9,998 0 0 1,763 9,999 Assets Current assets Non-current assets Total assets Liabilities Current liabilities Non-current liabilities Total liabilities Equity Capital Reserves Accumulated earnings Total equity INCOME STATEMENT Operating income Non-operating income Income (loss) before taxes Income tax expense Profit (loss) CASH FLOW STATEMENT Operating cash flow Investment cash flow Financing cash flow Effects of exchange rate variation on cash and cash equivalents Cash and cash equivalents at the beginning of the period 29,670,457 19,914,658 49,585,115 20,549,744 1,839,580 22,389,324 20,675,167 496,584 6,024,040 27,195,791 1,663,161 194,895 1,858,056 (202,652) 1,655,404 27,190,770 19,346,711 46,537,481 20,026,609 1,228,226 21,254,835 20,675,167 533,561 4,073,918 25,282,646 2,167,491 53,270 2,220,761 417,035 2,637,796 2,366,967 (2,365,286) 40,142 2,131,716 (4,362,318) 7,247 (21,197) (21,591) 2,740,413 4,985,359 Balance Cash and cash equivalents 2,761,039 2,740,413 INTEGRATED ANNUAL REPORT 2023161 VITAL AGUAS S.A. ENVASES CENTRAL S.A. STATEMENT OF FINANCIAL POSITION STATEMENT OF FINANCIAL POSITION 2023 (ThCh$) 2022 (ThCh$) 2023 (ThCh$) 2022 (ThCh$) Assets Current assets Non-current assets Total assets Liabilities Current liabilities Non-current liabilities Total liabilities Equity Capital Reserves Accumulated earnings Total equity INCOME STATEMENT Operating income Non-operating income Income (loss) before taxes Income tax expense Profit (loss) CASH FLOW STATEMENT Operating cash flow Investment cash flow Financing cash flow Effects of exchange rate variation on cash and cash equivalents Cash and cash equivalents at the beginning of the period 7,064,592 5,272,662 12,337,254 7,326,743 5,516,881 12,843,624 5,061,917 137,827 5,199,744 4,331,154 12,533 2,793,823 7,137,510 498,002 40,448 538,450 (35,744) 502,706 324,349 (296,251) 71,161 (2,714) 6,073,685 154,669 6,228,354 4,331,154 19,675 2,264,441 6,615,270 811,284 (292,164) 519,120 72,506 591,626 322,449 (283,497) 10,069 (24,913) 2,139,157 2,115,049 Assets Current assets Non-current assets Total assets Liabilities Current liabilities Non-current liabilities Total liabilities Equity Capital Reserves Accumulated earnings Total equity INCOME STATEMENT Operating income Non-operating income Income (loss) before taxes Income tax expense Profit (loss) CASH FLOW STATEMENT Operating cash flow Investment cash flow Financing cash flow Effects of exchange rate variation on cash and cash equivalents Cash and cash equivalents at the beginning of the period 20,446,648 21,015,727 41,462,375 16,775,490 6,293,558 23,069,048 7,562,354 557,298 10,273,675 18,393,327 2,398,977 (147,363) 2,251,614 (389,321) 1,862,293 3,858,383 (2,009,346) 28,232 (2,646) 22,918,372 22,057,335 44,975,707 21,712,326 6,887,495 28,599,821 7,562,354 579,875 8,233,657 16,375,886 2,548,326 (139,851) 2,408,475 46,234 2,454,709 5,766,359 (6,104,356) 8,680 (112,470) 3,182,270 3,624,057 Balance Cash and cash equivalents 2,235,702 2,139,157 Balance Cash and cash equivalents 5,056,893 3,182,270 INTEGRATED ANNUAL REPORT 2023162 TRANSPORTES ANDINA REFRESCOS LTDA. SERVICIOS MULTIVENDING LTDA. STATEMENT OF FINANCIAL POSITION STATEMENT OF FINANCIAL POSITION 2023 (ThCh$) 2022 (ThCh$) 2023 (ThCh$) 2022 (ThCh$) Assets Current assets Non-current assets Total assets Liabilities Current liabilities Non-current liabilities Total liabilities Equity Capital Reserves Accumulated earnings Total equity INCOME STATEMENT Operating income Non-operating income Income (loss) before taxes Income tax expense Profit (loss) CASH FLOW STATEMENT Operating cash flow Investment cash flow Financing cash flow Effects of exchange rate variation on cash and cash equivalents Cash and cash equivalents at the beginning of the period Balance Cash and cash equivalents 9,706,350 36,605,771 46,312,121 22,797,589 10,287,439 33,085,028 12,639,173 (1,214,005) 1,801,925 13,227,093 3,691,977 (244,990) 3,446,987 (905,369) 2,541,618 25,961,884 (23,885,364) (2,075,997) 0 3,210 3,733 10,375,126 30,691,794 41,066,920 19,844,028 9,255,097 29,099,125 12,639,173 (1,788,753) 1,117,375 11,967,795 3,205,972 (28,814) 3,177,158 (805,306) 2,371,852 6,615,506 (5,048,626) (1,566,415) 0 2,745 3,210 Assets Current assets Non-current assets Total assets Liabilities Current liabilities Non-current liabilities Total liabilities Equity Capital Reserves Accumulated earnings Total equity INCOME STATEMENT Operating income Non-operating income Income (loss) before taxes Income tax expense Profit (loss) CASH FLOW STATEMENT Operating cash flow Investment cash flow Financing cash flow Effects of exchange rate variation on cash and cash equivalents Cash and cash equivalents at the beginning of the period Balance Cash and cash equivalents 1,754,841 305,700 2,060,541 516,832 25,946 542,778 862,248 1,886 653,629 1,517,763 132,466 3,567 136,033 (17,361) 118,672 531,634 (750,730) 313,512 0 50,943 145,359 1,525,191 452,918 1,978,109 555,669 24,572 580,241 862,248 662 534,958 1,397,868 115,431 13,850 129,281 11,510 140,791 661,973 (425,109) (317,730) 0 131,809 50,943 INTEGRATED ANNUAL REPORT 2023163 ANDINA BOTTLING INVESTMENTS S.A. ANDINA BOTTLING INVESTMENTS DOS S.A. STATEMENT OF FINANCIAL POSITION STATEMENT OF FINANCIAL POSITION 2023 (ThCh$) 2022 (ThCh$) 2023 (ThCh$) 2022 (ThCh$) Assets Current assets Non-current assets Total assets Liabilities Current liabilities Non-current liabilities Total liabilities Equity Capital Reserves Accumulated earnings Total equity INCOME STATEMENT Operating income Non-operating income Income (loss) before taxes Income tax expense Profit (loss) CASH FLOW STATEMENT Operating cash flow Investment cash flow Financing cash flow Effects of exchange rate variation on cash and cash equivalents Cash and cash equivalents at the beginning of the period Balance Cash and cash equivalents 2,237,254 586,909,727 589,146,981 2,690,419 752,660,715 755,351,134 237,748 0 237,748 682,542 0 682,542 311,727,582 (104,883,358) 382,065,009 588,909,233 (498,834) 110,142,824 109,643,990 (9,766,576) 99,877,414 311,727,582 (22,357,349) 465,298,359 754,668,592 (448,716) 113,025,673 112,576,957 (5,773,658) 106,803,299 (3,620,868) 661,612 0 1,779,378 149,022 0 2,653,506 (1,485,734) 444,583 138,833 1,918 444,583 Assets Current assets Non-current assets Total assets Liabilities Current liabilities Non-current liabilities Total liabilities Equity Capital Reserves Accumulated earnings Total equity INCOME STATEMENT Operating income Non-operating income Income (loss) before taxes Income tax expense Profit (loss) CASH FLOW STATEMENT Operating cash flow Investment cash flow Financing cash flow 81,370,532 343,263,453 424,633,985 420,202,850 273,509,225 693,712,075 63,232 0 63,232 287,279 (61,947) 225,332 466,474,897 466,474,897 (119,221,037) (152,875,392) 77,316,893 424,570,753 379,887,238 693,486,743 (495,203) 110,457,910 109,962,707 (5,737,246) 104,225,461 (362,901,924) 930,705 356,394,800 (445,302) 91,744,667 91,299,365 (5,356,076) 85,943,289 205,319 0 0 Effects of exchange rate variation on cash and cash equivalents Cash and cash equivalents at the beginning of the period Balance Cash and cash equivalents 5,458,641 (73,891) 137,351 19,573 5,923 137,351 INTEGRATED ANNUAL REPORT 2023164 ANDINA INVERSIONES SOCIETARIAS SPA. RIO DE JANEIRO REFRESCOS LTDA. STATEMENT OF FINANCIAL POSITION STATEMENT OF FINANCIAL POSITION 2023 (ThCh$) 2022 (ThCh$) 2023 (ThCh$) 2022 (ThCh$) Assets Current assets Non-current assets Total assets Liabilities Current liabilities Non-current liabilities Total liabilities Equity Capital Reserves Accumulated earnings Total equity INCOME STATEMENT Operating income Non-operating income Income (loss) before taxes Income tax expense Profit (loss) CASH FLOW STATEMENT Operating cash flow Investment cash flow Financing cash flow Effects of exchange rate variation on cash and cash equivalents Cash and cash equivalents at the beginning of the period Balance Cash and cash equivalents 970,965 35,162,511 36,133,476 1,291,078 36,937,698 38,228,776 25,116 0 25,116 30,082,325 (32,166) 6,058,203 36,108,362 (3,148) 3,248,327 3,245,179 (24,272) 3,220,907 (37,909) 0 0 829 46,049 8,970 9,418 0 9,418 30,082,325 15,237 8,121,800 38,219,362 (2,899) 4,166,020 4,163,121 (23,375) 4,139,746 5,501 0 (105) 6,290 34,362 46,049 Assets Current assets Non-current assets Total assets Liabilities Current liabilities Non-current liabilities Total liabilities Equity Capital Reserves Accumulated earnings Total equity INCOME STATEMENT Operating income Non-operating income Income (loss) before taxes Income tax expense Profit (loss) CASH FLOW STATEMENT Operating cash flow Investment cash flow Financing cash flow Effects of exchange rate variation on cash and cash equivalents Cash and cash equivalents at the beginning of the period 276,111,517 651,665,020 927,776,537 383,021,239 566,116,304 949,137,543 284,887,153 300,646,803 585,533,956 140,642,493 536,281,288 676,923,781 119,168,159 8,169,875 214,904,547 342,242,581 112,822,687 (17,704,155) 95,118,532 (27,122,886) 67,995,646 119,168,159 (22,088,232) 175,133,835 272,213,762 84,531,293 (9,667,664) 74,863,629 (21,342,331) 53,521,298 118,389,616 110,533,381 (209,887,714) 58,391,224 (42,173,211) (3,064,412) 7,255,827 497,193 69,923,621 56,272,827 Balance Cash and cash equivalents 96,214,731 69,923,621 INTEGRATED ANNUAL REPORT 2023165 EMBOTELLADORA DEL ATLÁNTICO S.A. ANDINA EMPAQUES ARGENTINA S.A. STATEMENT OF FINANCIAL POSITION STATEMENT OF FINANCIAL POSITION 2023 (ThCh$) 2022 (ThCh$) 2023 (ThCh$) 2022 (ThCh$) Assets Current assets Non-current assets Total assets Liabilities Current liabilities Non-current liabilities Total liabilities Equity Capital Reserves Accumulated earnings Total equity INCOME STATEMENT Operating income Non-operating income Income (loss) before taxes Income tax expense Profit (loss) CASH FLOW STATEMENT Operating cash flow Investment cash flow Financing cash flow Effects of exchange rate variation on cash and cash equivalents Cash and cash equivalents at the beginning of the period 79,240,262 186,371,255 265,611,517 132,214,928 243,866,619 376,081,547 105,077,757 22,626,937 127,704,694 138,653,369 23,668,595 162,321,964 3,782,900 33,005,856 101,118,067 137,906,823 58,021,804 (9,840,824) 48,180,980 (24,332,539) 23,848,441 3,782,900 82,458,475 127,518,208 213,759,583 80,077,074 (5,024,110) 75,052,964 (37,463,176) 37,589,788 28,627,766 (22,193,349) 3,911,735 57,486,703 (38,889,708) (41,768) (20,057,831) (11,644,764) 26,294,380 19,383,917 Assets Current assets Non-current assets Total assets Liabilities Current liabilities Non-current liabilities Total liabilities Equity Capital Reserves Accumulated earnings Total equity INCOME STATEMENT Operating income Non-operating income Income (loss) before taxes Income tax expense Profit (loss) CASH FLOW STATEMENT Operating cash flow Investment cash flow Financing cash flow 9,149,013 9,397,856 18,546,869 4,907,443 561,677 5,469,120 2,472,553 (4,586,655) 15,191,851 13,077,749 7,355,054 (8,074,702) (719,648) (668,384) (1,388,032) 3,702,349 (2,228,164) 0 16,481,794 11,897,459 28,379,253 6,679,478 915,427 7,594,905 2,472,553 1,731,912 16,579,883 20,784,348 8,566,356 (7,403,256) 1,163,100 (1,188,196) (25,096) 2,675,714 (1,589,561) 0 Effects of exchange rate variation on cash and cash equivalents Cash and cash equivalents at the beginning of the period (2,342,275) (1,321,611) 2,977,610 3,213,068 Balance Cash and cash equivalents 16,582,701 26,294,380 Balance Cash and cash equivalents 2,109,520 2,977,610 INTEGRATED ANNUAL REPORT 2023166 TRANSPORTES POLAR S.A. RE-CICLAR S.A. STATEMENT OF FINANCIAL POSITION STATEMENT OF FINANCIAL POSITION 2023 (ThCh$) 2022 (ThCh$) 2023 (ThCh$) 2022 (ThCh$) Assets Current assets Non-current assets Total assets Liabilities Current liabilities Non-current liabilities Total liabilities Equity Capital Reserves Accumulated earnings Total equity INCOME STATEMENT Operating income Non-operating income Income (loss) before taxes Income tax expense Profit (loss) CASH FLOW STATEMENT Operating cash flow Investment cash flow Financing cash flow Effects of exchange rate variation on cash and cash equivalents Cash and cash equivalents at the beginning of the period Balance Cash and cash equivalents 8,264,102 9,076,514 17,340,616 7,688,036 3,148,022 10,836,058 1,619,315 4,040,195 845,048 6,504,558 10,719,499 (989,068) 9,730,431 (2,645,881) 7,084,550 10,914,550 (8,860,985) (2,053,762) (113) 903 593 7,533,502 7,350,176 14,883,678 6,990,804 1,722,007 8,712,811 1,619,315 4,232,666 318,886 6,170,867 10,590,624 (2,128,837) 8,461,787 (1,364,595) 7,097,192 3,961,181 (3,858,772) (102,061) 0 555 903 Assets Current assets Non-current assets Total assets Liabilities Current liabilities Non-current liabilities Total liabilities Equity Capital Reserves Accumulated earnings Total equity INCOME STATEMENT Operating income Non-operating income Income (loss) before taxes Income tax expense Profit (loss) CASH FLOW STATEMENT Operating cash flow Investment cash flow Financing cash flow Effects of exchange rate variation on cash and cash equivalents Cash and cash equivalents at the beginning of the period 6,613,813 26,500,107 33,113,920 1,596,354 9,403,691 11,000,045 7,746,698 12,476,145 20,222,843 569,435 9,179,977 9,749,412 21,000,000 10,700,000 0 1,113,875 22,113,875 0 (226,569) 10,473,431 (383,942) 1,047,392 663,450 (26,879) 636,571 (72,923) (313,841) (386,764) 0 (386,764) (1,227,541) (13,050,113) 9,705,507 310,593 (6,567,829) 12,274,732 0 0 7,432,354 1,414,858 Balance Cash and cash equivalents 2,860,207 7,432,354 INTEGRATED ANNUAL REPORT 2023167 PARAGUAY REFRESCOS S.A. RED DE TRANSPORTES COMERCIALES LTDA. STATEMENT OF FINANCIAL POSITION STATEMENT OF FINANCIAL POSITION 2023 (ThCh$) 2022 (ThCh$) 2023 (ThCh$) 2022 (ThCh$) Assets Current assets Non-current assets Total assets Liabilities Current liabilities Non-current liabilities Total liabilities Equity Capital Reserves Accumulated earnings Total equity INCOME STATEMENT Operating income Non-operating income Income (loss) before taxes Income tax expense Profit (loss) CASH FLOW STATEMENT Operating cash flow Investment cash flow Financing cash flow Effects of exchange rate variation on cash and cash equivalents Cash and cash equivalents at the beginning of the period 81,710,657 277,112,895 358,823,552 72,297,644 269,314,097 341,611,741 44,297,696 18,552,180 62,849,876 40,454,954 16,451,513 56,906,467 9,904,604 164,927,760 121,141,312 295,973,676 55,775,158 (2,588,230) 53,186,928 (6,003,229) 47,183,699 9,904,604 156,883,356 117,917,314 284,705,274 50,579,364 828,634 51,407,998 (5,853,395) 45,554,603 18,256,542 (19,936,603) 0 24,568,062 (18,135,556) (462,602) (165,121) (1,507,161) 41,294,709 36,831,966 Assets Current assets Non-current assets Total assets Liabilities Current liabilities Non-current liabilities Total liabilities Equity Capital Reserves Accumulated earnings Total equity INCOME STATEMENT Operating income Non-operating income Income (loss) before taxes Income tax expense Profit (loss) CASH FLOW STATEMENT Operating cash flow Investment cash flow Financing cash flow Effects of exchange rate variation on cash and cash equivalents Cash and cash equivalents at the beginning of the period Balance Cash and cash equivalents 39,449,527 41,294,709 Balance Cash and cash equivalents 6,130,985 1,315,052 7,446,037 4,225,097 524,166 4,749,263 2,200,313 (104,565) 601,026 2,696,774 936,260 (127,729) 808,531 (206,323) 602,208 137,356 (39,679) 0 0 865,717 963,394 5,594,525 1,910,446 7,504,971 4,445,516 860,324 5,305,840 2,200,313 0 (1,182) 2,199,131 (263,220) (276,721) (539,941) 115,266 (424,675) (413,899) (22,947) 0 0 1,302,563 865,717 INTEGRATED ANNUAL REPORT 2023168 CONSOLIDATED FINANCIAL STATEMENTS CMF 11 THESE FINANCIAL STATEMENTS ARE AVAILABLE AT: INTEGRATED ANNUAL REPORT 2023169 9 ESG indicators and standards INTEGRATED ANNUAL REPORT 2023170 y t i n u m m o C g n i l c y c e R VALUE CHAIN PROCESS l s a i r e t a m w a r f o s r e i l p p u S g n i l t t o b d n a n o i t c u d o r P i s e c v r e s d n a n o i t u b i r t s D i l e a s r o F n o i t p m u s n o C IMPACT AND MATERIALITY MATRIX GRI 2-25, 3-3 CATEGORY MATERIAL SUBJECT IMPACT Sustainable leadership Our Corporate Governance system and management become an essential part of creating value not only for shareholders, but for all our stakeholders. This issue is the foundation on which the organizational culture is built, allowing us to perform well. Circular perspective We are committed to managing initiatives and projects that allow us to continue reducing the impact of packaging on the environment. Returnable packaging and environmental stewardship are at the core of our packaging strategy, along with collection, recycling and reduction. Water awareness At Coca-Cola Andina we are aware and careful in the use of this resource. We seek to reduce our water consumption continuously and permanently and to protect local water sources for future generations. Market leadership, growth and cost control Cost and resource efficient operation Geopolitical context of countries and markets Sustainable strategy and the ESG view of the business Geopolitical uncertainties in the markets in which we operate Responsible business and sustainable value creation Regulatory compliance and business ethics Regulatory compliance, anti-corruption and free competition policy and adaptation to regulatory changes Digital transformation and innovation Incorporating innovation and new technologies for a more efficient operation Returnability, circular economy and packaging Waste management and responsible use of resources Water management and water scarcity Circularity, recovery, returnability and packaging life-cycle management Use of packaging materials can have a negative impact on the environment, especially if they are not properly managed at the end-of-life stage. Efficient packaging design can reduce environmental impact and generate cost savings. Waste generation in the operation Fresh water consumption (for human consumption), including water consumption in water-stressed areas Water reuse and recirculation in production processes: Improving water management through efficiency, recycling and proper disposal can reduce operating costs. Effluent discharge: Inadequate wastewater treatment can generate negative impacts on the environment and affect the reputation of the entity. Programs for safe access to water in communities Generation of direct greenhouse gas (GHG) emissions of Scope 1 Climate Action We take actions to reduce GHG emissions andmanage the carbon footprint throughout the value chain. Climate change and emissions Fuel use efficiencies: Reduces costs and mitigates exposure to fossil fuel price volatility. Promoting energy transition and the use of renewable energies Use of fossil fuels in vehicles and refrigeration: May increase dependence on non-renewable resources and contribute to climate change. Significant energy consumption: High energy demand in manufacturing facilities, distribution centers and warehouses generates negative environmental impacts, including climate change and pollution. Energy efficiency and use of renewable energy: Contributes to the reduction of environmental impacts by using cleaner and more sustainable energy sources. Diverse, confident and committed team At Coca-Cola Andina we seek to provide our employees with the best place to work, convinced that happiness at work is fundamental for the development of our activities, the well-being of our people, economic growth and the success of the organization. Well-being, benefits and work environment Promoting purpose, culture management and healthy work environment Promoting diversity, gender equity and inclusion Promoting diversity, managing inclusion and equitable compensation at all levels Employee health and safety Compliance and promotion of safety for our employees Labor and union relations Transparent labor relations and collective bargaining Talent attraction, retention and development Employee development, attraction of new talent and retention of internal talent T C A P M I E H T F O E R U T A N + - + + + + - + - - + - + - + - - + + + + + + I L A T N E T O P / L A E R R P R R R R R R R R R P R R R R R R R R R R R e c n a n r e v o g e t a r o p r o C t n e m e g a n a m e p o e P l n o i t a v o n n i d n a y g o o n h c e T l l s e a s d n a g n i t e k r a M G S E T C A P M I F O E P O C S G G G G G E E E E E E E S E E E E E S S S S S T C E R D N I I / T C E R D I D I D D D D D D D D D D D D D D D D D D D D D INTEGRATED ANNUAL REPORT 2023 CATEGORY MATERIAL SUBJECT IMPACT Breadth of portfolio and value strategy Development of products with improved nutritional value: Opportunities to develop products with improved nutritional value and meet consumer demand. Portfolio, quality and nutrition We are working to expand our portfolio and offer consumers a wider variety of greattasting beverages, including more low-sugar and sugar-free options and reformulations of our products. Nutrition and healthy lifestyles Product health and safety Supply chain management Together with TCCC, we work in partnership with our suppliers to respect and protect the human rights of all those who work in our supply chain. We have a supplier code of conduct and seek to ensure that our suppliers respect it and have a positive impact in the countries where we operate. Responsible sourcing (supply chain management) Health and nutrition products, including lower sugar and healthier beverages. Changes in consumer perceptions of health impacts and industry products, which could lead to changes in purchasing decisions. Regulations and taxes on high-sugar products: Efforts to reduce obesity through regulations or taxes on sugar-sweetened beverages may affect the industry’s profitability and demand for its products in the future. Concerns about other commonly used ingredients: The potential for adverse health effects related to artificial sweeteners and other ingredients may raise additional concerns and increase the potential for litigation or regulation. Product quality, safety and excellence Environmental and social impacts of ingredient supply chain Supply chain disruption: Supply chain disruption can reduce revenues and negatively affect market share if alternatives are not found for major suppliers Supply disruptions: Exposure to resource scarcity factors may result in supply disruptions, affecting the entity’s ability to operate efficiently and meet market demand. Input scarcity risks: Climate change, water scarcity and land use restrictions may present risks to the entity’s long-term ability to source essential ingredients. Price volatility: Price fluctuation due to supply availability, affected by factors such as climate change and resource scarcity, can negatively affect the entity’s profitability. Human rights in the supply chain: Problems related to labor practices, environmental responsibility, ethics or supplier corruption can negatively affect an entity’s reputation and diminish consumer confidence. Greater transparency in labeling: Responding to consumer demand for greater transparency in labeling can build trust and brand loyalty. Compliance with labeling regulations: Complying with labeling regulations can avoid penalties or litigation and maintain a good reputation with regulators and consumers. Customer proximity Our proximity to our customers allows us to achieve their constant development and reach the highest levels of service. We measure and manage the variables that have an impact on their satisfaction, address their concerns and requirements, and carry out innovations, especially in the area of digitalization. Connection with the communities At Coca-Cola Andina we undertake this responsibility, developing relationship programs with our nearby communities that allow us to generate a real impact on people’s quality of life. Customer relations and satisfaction Service level and customer satisfaction Economic development, employment and local entrepreneurship Sales channels and geographic coverage Innovation. Digitalization. Promotion of e-commerce Economic and social development of local communities Local hiring Relationship with communities, donations and public-private partnerships Territorial relations and dialogue with communities +: POSITIVE IMPACTS / -: NEGATIVE IMPACTS G: GOVERNANCE DOMAINS / S: SOCIAL DOMAINS / E: ENVIRONMENTAL DOMAINS 171 y t i n u m m o C g n i l c y c e R VALUE CHAIN PROCESS l s a i r e t a m w a r f o s r e i l p p u S g n i l t t o b d n a n o i t c u d o r P i s e c v r e s d n a n o i t u b i r t s D i l e a s r o F n o i t p m u s n o C T C A P M I E H T F O E R U T A N + + - - - + - - - - - - + + + + + + + + I L A T N E T O P / L A E R R R P P P R P P P P P R R R R R R R R T C E R D N I I / T C E R D I D D I D D D I I I I I D D D D D I D D e c n a n r e v o g e t a r o p r o C t n e m e g a n a m e p o e P l n o i t a v o n n i d n a y g o o n h c e T l l s e a s d n a g n i t e k r a M G S E T C A P M I F O E P O C S S S S G G S E G S S S S S S G G G S S S INTEGRATED ANNUAL REPORT 2023 ESG IMPACT TABLES AND INDICATORS MARKET & PORTFOLIO ISO 9001 ISO 14001 ISO 45001 FSSC 22000 / HACCP Certifications GRI 403-1; 416-1; 417-1 Montecristo Plant Bahía Blanca Plant Trelew Plant Ribeirão Preto Plant Jacarepaguá Plant Duque de Caxias Plant Renca Plant Antofagasta Plant Punta Arenas Plant Asunción Plant Quality: ISO 9001 / Environment: ISO 14001 / Health and Safety: ISO 45001; Food Safety: FSSC 22000 / HACCP 172 Useful life of assets CMF 4.1 Assets Buildings Plant and equipment Fixed and accessory installations Furniture and fixtures Vehicles Information technology equipment Other property, plant and equipment Containers and cases Range of years 15-80 5-20 10-50 4-5 4-10 3-5 3-10 1-8 Liters of beverage produced [m³] Argentina Brazil Chile* Paraguay 2020 2021 2022 2023 931,243,174 1,031,566,871 1,146,146,475 1,153,476,348 1,347,586,469 1,366,493,262 1,538,195,587 1,639,011,236 944,489,736 1,032,501,289 1,009,880,533 370,194,120 392,308,400 420,158,669 996,204,518 435,636,937 Total Main Subsidiaries 3,593,513,499 3,822,869,822 4,114,381,264 4,224,329,040 * Only Andina Chile INTEGRATED ANNUAL REPORT 2023BRANDS AND MARKETS CMF 6.2.I, 6.2.V Soft drinks Juices Waters < Aquarius < Aquarius Zero Gasificada < Benedictino < Benedictino Sabores < Bonaqua Con Gas < Bonaqua Sin Gas < Crystal < Dasani < Glaceau Vitamin Water < Guallarauco Agua de Fruta < Vital < Andina Del Valle < Andina Del Valle Light < Andina Del Valle Fresh < Cepita < Cepita Fresh < Cepita Nutridefensas < Del Valle 100% < Del Valle Fresh < Del Valle Frut < Del Valle Mais < Del Valle Mais Light < Frugos Light/Sin azúcar/0% < Guallarauco Aloe Vera < Guallarauco Jugo < Guallarauco Limonada < Guallarauco Néctar < Kapo < Cantarina < Coca-Cola < Coca-Cola Light < Coca-Cola Plus Café < Coca-Cola Zero/Sin azúcar < Crush Light/Zero/Sin azúcar Inca Kola Inca Kola Zero < Fanta < Fanta Zero/Sin azúcar < < < Kuat < Nordic < Nordic Agua Tónica < Nordic Zero < Quatro Light/Liviana/ Zero/Sin azúcar < Schweppes < Schweppes Light/ Zero/Sin azúcar < Schweppes Tónica < Schweppes Tónica Light < Sprite < Sprite Zero/Sin azúcar Other non-alcolic beverages < AdeS Frutales < AdeS Leches < Burn < Fastlyte < Guaraná Power I9 Isotónico < < Leão Ice Tea < Leão Ice Tea Light/ Zero/Sin azúcar < Matte Leão < Matte Leão Zero < Monster < Monster Zero/Light/Sin azúcar < Powerade < Powerade Zero/Light/ Sin azúcar < Reign 173 In Argentina and during 2023, some beer brands were commercialized, such as Amstel, Heineken, Sol, Imperial, Palermo, Schneider, Kunstmann, Isenbeck, Miller, Blue Moon, Grolsch, Warsteiner, Iguana, Salta Cautiva and Santa Fe, among others.; Wines and sparkling wines of the brands Alaris, Alma Mora, Colección Privada, Dadá, Dolores, Don David, El Bautismo, Elementos, Fair for Life, Finca Las Moras, Fond de Cave, Los Árboles, Los Intocables, Navarro Correas, Paz, San Telmo, Suter, Termidor, Trapiche, Blend de Extremos, El Esteco, El Que Ríe Último Ríe Mejor, Finca Notables, Iscay Syrah, La Mascota, Medalla, Origen, Unánime; Liquors of the brands Baileys, Gin Tanqueray, Vodka Smirnoff, Whisky J&B, Whisky Johnnie Walker, Whisky Old Parr, Whisky Vat-69, Whisky White Horse, Legui, and other alcoholic beverages of the brands Schweppes, Frizze and Smirnoff ICE. In Brazil we distribute beers of the brands Bavaria, Heineken, Kaiser, Sol, Therezópolis, Estrella Galicia, Eisenbahn, Tiger; Liquors of the brands Aperol, Bulldog, Campari, Cinzano, Cynar, Dreher, Drury’S, Old Eight, Sagatiba, Skyy, Bickens, Espolon, Frangelico, Wild Turkey; Wines and sparkling wines of the brand Liebfraulmilch, and other alcoholic beverages of the brands Schweppes, Jack Daniels & Coca-Cola, Lemon-Dou. In Chile we distribute beers of the brands Budweiser, Corona/Coronita/ Corona Light, Imperial, Stella Artois, Becker, Becks, Cusqueña, Báltica, Kilómetro 24.7, Quilmes, Bud light, Michelob Ultra, Modelo, Pilsen del Sur, Malta del Sur, Leffe, Goose Island, Hoegaarden, Baltica; we also distribute Baileys, Bourbon Bulleit, Gin Tanqueray, Ron Cacique, Ron Pampero, Ron Zacapa, Sheridan’s, Tequila Don Julio, Vodka Ciroc, Vodka Smirnoff, Whisky Bell’s, Whisky Buchanan’s, Whisky J&B, Whisky Johnnie Walker, Whisky Old Parr, Whisky Sandy Mac, Whisky Singleton, Whisky Vat-69, Whisky White Horse, Pisco Monte Fraile, Pisco Hacienda La Torre, Pisco Alto del Carmen/ Alto del Carmen Ice, Pisco Capel/Capel Ice, Pisco Brujas de Salamanca, Pisco Artesanos del Cochiguaz, Ron Maddero, Gin Gordon, Lepac, Estrella del Elqui. Additionally, we distribute Wines and sparkling wines of the brands Prologo Late Harvest, Vino Grosso, Espumante Francisco de Aguirre, Espumante Sensus, Espumante Myla, 120, Amaranta/Amaranta Spritz, Bodega Uno, Cabernario, Carmen, Casa Real, Cavanza, Doña Paula, Floresta, Hermanos Carrera, Heroes, Invictas, Los Cardos, Medalla Real, Rita, Sangria Guay, Santa Rita, Stellar-Ice, Terra Andina, Pkdor, Bougainville, Cigar Box, Pewen, Secret Reserve, Triple C, and other alcoholic beverages of the brands Sour Inca de Oro, Jack Daniels & Coca-Cola. In Paraguay we distribute beers of the brands Budweiser, Corona/Coronita/ Corona Light, Brahma, Ouro Fino, Patagonia Amber, Pilsen, SKOL. We also distribute other alcoholic products of the brand Mikes. INTEGRATED ANNUAL REPORT 2023174 LOW SUGAR SEGMENTS AND NUTRITIONAL ADDITIVES Kilocalories/liter of beverage sold (Over NARTD volume sold) GRI 417-1 Andina Argentina Andina Brazil Andina Chile Andina Paraguay Total Coca-Cola Andina 2020 315.4 320.5 218.3 333.3 287.6 2021 295.6 309.4 209.0 322.6 275.0 2022 282.0 260.6 184.7 310.0 247.8 2023 274.4 258.4 180.7 305.8 244.1 Revenues by category [MUS$] SASB FB-NB-260A.1 Revenues from non-caloric and low-caloric beverages Revenues from beverages with no added sugar Revenues from artificially sweetened beverages 2020 2021 2022 2023 629 93 329 729 122 407 840 144 467 984 174 531 Reformulated products % Sales volume of reformulated products involving sugar reduction. Andina Argentina Andina Brazil Andina Chile Andina Paraguay 2020 2021 2022 2023 5.9% 3.7% 5.0% 1.0% 1.7% 6.3% 8.7% 4.8% 28.9% 0.3% 7.8% 2.0% 0.0% 1.5% 0.0% 2.7% QUALITY AND EXCELLENCE: SENSORY ANALYSIS Sensory Analysis: Number of trained panelists [quantity/year] Argentina Brazil Chile Paraguay Total Coca-Cola Andina Sensory Analysis: Percentage of products tested [% of products/year] GRI 416-1 Argentina Brazil Chile Paraguay 2020 2021 2022 2023 171 105 133 70 479 2020 100% 100% 100% 100% 108 108 136 70 422 2021 100% 100% 100% 100% 139 93 156 78 466 2022 100% 100% 100% 100% 116 113 167 77 473 2023 100% 100% 100% 100% Total Coca-Cola Andina 100% 100% 100% 100% Reformulated products % Sales volume of products reformulated for other reasons* (excluding sugar reduction) Andina Argentina Andina Brazil Andina Chile 2020 2021 2022 2023 0.7% 0.0% 0.0% 0.0% 11.0% 12.5% 0.0% 0.4% 0.1% 0.0% 11.7% 2.7% 0.4% 0.0% Andina Paraguay 0.0% 0.0% *Nutritional additives and fruit juices, among others. INTEGRATED ANNUAL REPORT 2023175 CLIENT DEVELOPMENT Number of clients thousands of clients/year CMF 6.2.IV No client individually accounts for more than 10% of the sales made. Considers clients serviced directly Andina Argentina Andina Brazil Andina Chile Andina Paraguay 2020 2021 2022 2023 65 87 64 43 66 87 67 49 68 84 70 52 66 85 68 53 Total Coca-Cola Andina 259 269 274 273 Consumer complaint rate Total operational claims x 1,000,000) / Bottles sold. GRI 2-25 Andina Argentina Andina Brazil Andina Chile Andina Paraguay Total Coca-Cola Andina 2020 2021 2022 2023 3.9 4.6 8.5 0.5 5.3 3.2 3.4 5.6 0.4 3.9 2.3 2.5 5.5 0.4 3.5 2.5 2.9 6.2 0.4 3.8 Percentage of client service via call-center Claims Orders (sales) Requests (services, visits, etc.) 2020 2021 2022 2023 4.3% 6.2% 9.5% 6.1% 52.1% 37.3% 32.0% 24.2% 17.4% 15.9% 21.3% 17.7% Inquiries 26.2% 40.5% 37.3% 52.0% Total calls [#/year] 1,152,034 1,057,438 1,038,934 1,144,233 Total Sales Volume [M UC] M UC = Millions of Unit Cases (unit of product used to measure volumes, equivalent to approximately 5,678 liters). SASB FB-NB-000.A Soft drinks Waters Juices and other non-alcoholic beverages Beer and other alcoholic beverages* 2020 2021 2022 2023 Argentina Brazil Chile Paraguay Argentina Brazil Chile Paraguay Argentina Brazil Chile Paraguay Argentina Brazil Chile Paraguay 145.2 205.5 153.8 55.1 157.4 204.3 168.6 57.6 169.8 224.5 166.1 59.9 162.3 238.1 160.8 62.2 12.0 17.9 41.1 6.5 14.1 18.6 51.0 7.8 16.4 20.4 57.4 8.7 16.8 24.6 59.1 8.7 9.5 18.8 33.9 4.8 13.1 22.0 47.9 4.9 15.1 28.5 54.5 5.8 14.9 32.4 49.4 6.5 0.0 23.0 7.5 - 0.0 21.5 39.5 - 0.1 4.7 41.7 - 0.3 5.8 40.5 0.2 Total 166.7 265.1 236.3 66.4 184.7 266.4 307.0 70.3 201.4 278.0 319.8 74.4 194.2 300.9 309.9 77.6 * In Argentina, the volume of beer sold by order and on behalf of is not included. Note: Total Coca-Cola Andina 2023: 50.11 million hectoliters sold. INTEGRATED ANNUAL REPORT 2023176 Annual per capita consumption Measured in number of 8 oz bottles/year. Soft drinks Waters Juices and other non-alcoholic beverages Beers and other alcoholic beverages 2020 2021 2022 2023 Argentina Brazil Chile Paraguay Argentina Brazil Chile Paraguay Argentina Brazil Chile Paraguay Argentina Brazil Chile Paraguay 250.0 209.7 360.6 181.9 271.0 204.1 388.1 187.6 293.0 221.3 376.5 192.6 225.0 250.7 335.7 197.2 19.0 18.1 88.0 21.3 24.0 18.0 107.5 25.3 28.0 18.7 116.4 28.0 23.0 22.9 111.1 27.7 16.0 16.7 48.7 16.2 23.0 18.1 65.0 16.1 26.0 19.7 70.7 18.5 20.0 23.0 58.1 20.5 71.0 23.4 18.1 - 73.0 21.5 94.1 - 68.0 4.5 98.6 - 19.0 5.5 88.3 0.6 Total 356.0 267.9 515.3 219.4 391.0 261.7 654.8 228.9 415.0 264.2 662.2 239.1 287.0 302.1 593.2 246.0 Soft drink sales by format [SSD format UC/ SSD total UC] 2020 2021 2022 2023 Argentina Brazil Chile Paraguay Argentina Brazil Chile Paraguay Argentina Brazil Chile Paraguay Argentina Brazil Chile Paraguay Multi-serving non-returnable 37.7% 58.2% 40.7% 42.8% 39.6% 60.4% 44.2% 41.4% 43.8% 62.4% 42.8% 43.5% 46.5% 61.5% 40.9% 44.8% Multi-serving returnable 54.1% 26.8% 44.5% 46.4% 50.1% 23.9% 37.7% 44.7% 43.8% 20.3% 35.7% 40.1% 40.8% 20.5% 38.0% 38.3% Single-serving non- returnable 7.1% 12.0% 10.6% 8.3% 8.9% 12.3% 13.7% 11.0% 10.6% 13.7% 16.8% 13.4% 11.1% 14.3% 14.3% 13.8% Single-serving returnable SSD Post Mix 0.6% 0.5% 1.5% 1.5% 2.4% 1.8% 1.9% 0.7% 0.7% 0.8% 1.6% 1.7% 2.7% 1.8% 2.0% 1.0% 0.6% 1.2% 1.7% 1.9% 2.9% 1.8% 1.9% 1.2% 0.7% 1.1% 1.7% 2.0% 3.1% 3.7% 1.6% 1.4% Mix Returnable SSD 54.7% 28.3% 47.0% 48.3% 50.8% 25.5% 40.4% 46.7% 44.4% 22.0% 38.6% 41.9% 41.4% 22.2% 41.1% 40.0% SSD = Sparkling Softdrinks Sales by channel [UC channel/total UC] 2020 2021 2022 2023 Argentina Brazil Chile Paraguay Argentina Brazil Chile Paraguay Argentina Brazil Chile Paraguay Argentina Brazil Chile Paraguay Traditional (Mom & Pops) 36.5% 33.8% 54.0% 42.4% 34.3% 32.6% 49.8% 40.5% 34.9% 32.7% 46.4% 38.3% 33.0% 31.7% 46.1% 37.9% Wholesales Supermarkets On-premise 36.3% 21.9% 11.5% 36.0% 33.4% 21.7% 13.5% 36.9% 32.1% 21.7% 12.9% 36.0% 27.9% 22.7% 11.4% 35.8% 23.1% 32.7% 24.5% 12.3% 26.7% 33.1% 26.3% 11.9% 26.2% 32.7% 28.2% 13.4% 32.3% 32.9% 29.5% 13.5% 4.2% 11.7% 10.0% 9.3% 5.6% 12.6% 10.4% 10.7% 6.8% 13.0% 12.5% 12.3% 6.8% 12.7% 13.0% 12.8% Soft drink sales by category [UC SSD category/ UC total SSD] Coca-Cola Other sugary 2020 2021 2022 2023 Argentina Brazil Chile Paraguay Argentina Brazil Chile Paraguay Argentina Brazil Chile Paraguay Argentina Brazil Chile Paraguay 65.3% 72.7% 55.4% 55.4% 65.5% 72.5% 55.7% 55.7% 65.1% 72.2% 55.0% 56.3% 64.6% 70.9% 55.5% 58.1% 18.0% 14.2% 16.2% 26.7% 17.7% 13.9% 15.6% 26.3% 18.4% 13.9% 14.8% 25.0% 18.7% 15.3% 13.7% 23.4% Coca-Cola Sin Azúcar/Light 11.4% 6.9% 23.6% 2.9% 11.7% 7.4% 24.0% 3.2% 11.5% 8.4% 25.8% 3.5% 10.9% 9.8% 26.2% 3.5% Other Light 5.3% 6.3% 4.8% 15.0% 5.2% 6.3% 4.7% 14.7% 5.0% 5.5% 4.5% 15.2% 5.7% 4.1% 4.6% 15.0% SSD = Sparkling Softdrinks INTEGRATED ANNUAL REPORT 2023WATER MANAGEMENT Total water withdrawal [m3/year] GRI 303-5 | SASB FB-NB-140A.1 There is no water retained in water storage facilities or reservoirs. Water Ratio (WUR) [Liters of water/liter of beverage produced] GRI 303-5 The 2030 water ratio target for Coca-Cola Andina’s main subsidiaries is 1.27. Andina Argentina Andina Brazil Andina Chile Andina Paraguay Main subsidiaries Coca-Cola Andina Other consolidated subsidiaries* Total Coca-Cola Andina Andina Argentina Andina Brazil Andina Chile Andina Paraguay Main Subsidiaries Coca-Cola Andina Other consolidated subsidiaries* Total Coca-Cola Andina 2020 2,168,179 1,867,946 1,993,497 668,740 6,698,362 2020 2.33 1.39 2.11 1.81 1.86 2021 2,154,593 1,893,388 2,013,054 698,928 6,759,963 2021 2.09 1.39 1.95 1.78 1.77 2022 2,297,134 2,116,134 1,857,748 761,713 7,032,728 2022 2.00 1.38 1.84 1.81 1.71 2023 2,412,991 2,250,136 1,759,056 832,875 7,255,057 855,720 8,110,777 2023 2.09 1.37 1.77 1.91 1.72 1.78 1.72 * Other consolidated subsidiaries are Vital Jugos, Vital Aguas and Envases Central. 2.13 2020 Water ratio (WUR) [liters of water used / liters of beverage produced in water stress area] Main Subsidiaries Renca Plant 1.79 2023 1.96 2021 1.84 2022 177 Total water withdrawal [m³] in water stress zone GRI 303-5 | SASB FB-NB-140A.1 Among the main subsidiaries, only the Renca production plant is located in a water stress zone. The central zone of Chile is considered a high water stress zone, so we added 3 plants of other consolidated subsidiaries that are located in this zone. 2,413,732 Total water withdrawal in water stress zone (m3) 2023 29.8% Percentage of total water withdrawal in water stress zone * The percentage of total water withdrawal in the water stress zone of the main subsidiaries is 21.5%. 1,558,012 Water withdrawn in water stress zone by Main subsidiaries (Renca) (m3) 2023 855,720 Water withdrawn in water stress zone by Other consolidated subsidiaries (m3) 2023 INTEGRATED ANNUAL REPORT 2023178 Water source [m3/year] GRI 303-3 | SASB FB-NB-140A.1 Main Subsidiaries Other consolidated subsidiaries* Total Coca-Cola Andina Underground Network Surface Rain Other 2020 5,249,830 978,097 386,842 396 83,197 2021 5,323,868 1,081,408 354,143 545 0 2022 5,392,772 1,160,137 479,099 720 0 2023 5,596,989 1,195,047 462,282 738 0 2023 827,870 27,851 0 0 0 2023 6,424,858 1,222,898 462,282 738 0 Total water used 6,698,362 6,759,963 7,032,728 7,255,057 855,720 8,110,777 Water source by operation [m3/year] GRI 303-3 Andina Argentina Andina Brazil Andina Chile Andina Paraguay Main subsidiaries Coca-Cola Andina Other consolidated subsidiaries* Total Coca-Cola Andina Underground Network Surface Rain 2,311,830 100,895 0 266 923,740 863,642 462,282 473 1,528,544 230,511 0 0 832,875 0 0 0 5,596,989 1,195,047 462,282 738 827,870 27,851 0 0 6,424,858 1,222,898 462,282 738 Total water used 2,412,991 2,250,136 1,759,056 832,875 7,255,057 855,720 8,110,777 Water source in water stress zone [m3/year] GRI 303-3 | SASB FB-NB-140A.1 Main Subsidiaries Other consolidated subsidiaries* Total Coca-Cola Andina 2020 2021 2022 2023 2023 2023 Underground 1,657,203 1,736,339 1,594,815 1,528,544 827,870 2,356,414 Network Surface Rain 29,106 22,180 21,157 29,467 27,851 57,318 0 0 0 0 0 0 0 0 0 0 0 0 Total water used 1,686,309 1,758,519 1,615,971 1,558,012 855,720 2,413,732 Water use in production process [m3/year] GRI 303-5 Main Subsidiaries 2020 2021 2022 2023 Beverages 3,593,513 3,822,870 4,114,381 4,224,329 Auxiliary services 3,104,848 2,937,094 2,918,347 3,030,728 Total water used 6,698,362 6,759,963 7,032,728 7,255,057 Other consolidated subsidiaries* Total Coca-Cola Andina 2023 481,239 374,481 855,720 2023 4,705,568 3,405,208 8,110,777 * Other consolidated subsidiaries are Vital Jugos, Vital Aguas and Envases Central. INTEGRATED ANNUAL REPORT 2023179 Total water consumption [m³/year] GRI 303-5 | SASB FB-NB-140A.1 Total water consumption (m³) Main subsidiaries Other consolidated subsidiaries Water stress zones Percentage of total water consumption in water-stressed areas* *The percentage of total water consumption in the water stress zone of the main subsidiaries is 20.5%. 2023 4,931,820 4,398,692 533,129 1,434,713 29.1% Effluent discharge [m3/year] Own treatment Third party treatment Total effluent discharge Effluent discharge by destination [m3/year] GRI 303-4 Underground Surface Third party Total effluent discharge 2020 2,246,407 939,393 3,185,800 2020 288,394 2,589,415 307,991 3,185,800 Main subsidiaries Other consolidated subsidiaries* Total Coca-Cola Andina 2021 1,983,532 875,135 2,858,667 2021 139,898 1,412,843 1,305,926 2,858,667 2022 2,034,929 744,367 2,779,296 Main subsidiaries 2022 86,886 478,657 2,213,753 2,779,296 2023 2,158,129 698,236 2,856,365 2023 0 1,267,885 1,558,480 2,856,365 2023 285,179 37,413 322,592 2023 2,443,308 735,648 3,178,956 Other consolidated subsidiaries* Total Coca-Cola Andina 2023 0 0 322,592 322,592 2023 0 1,267,885 1,911,072 3,178,956 Effluent discharge by category [m3/year] GRI 303-4 Effluent discharge by category [m3] in water stress zone GRI 303-4 3,178,956 Total effluent discharge 979,018 Total effluent discharge 1,341,029 Fresh water (total dissolved solids ≤ 1000 mg/l) 1,837,928 Other waters (total dissolved solids > 1000 mg/l) 979,018 Fresh water (total dissolved solids ≤ 1000 mg/l) 0 Other waters (total dissolved solids > 1000 mg/l) * Other consolidated subsidiaries are Vital Jugos, Vital Aguas and Envases Central. 656,427 Main subsidiaries 322,592 Other consolidated subsidiaries* INTEGRATED ANNUAL REPORT 2023180 Discharge of wastewater at own treatment plants [m3/year] Discharge of wastewater at third party treatment plants [m3/year] Discharge by treatment level [m3/year] Water reuse [m3/year] Andina Argentina Andina Brazil Andina Chile Andina Paraguay Main subsidiaries Coca-Cola Andina Other consolidated subsidiaries* Total Coca-Cola Andina Andina Argentina Andina Brazil Andina Chile Andina Paraguay Main subsidiaries Coca-Cola Andina Other consolidated subsidiaries* Total Coca-Cola Andina Primary Secondary Tertiary Total Coca-Cola Andina Andina Argentina Andina Brazil Andina Chile Andina Paraguay Main subsidiaries Coca-Cola Andina Other consolidated subsidiaries* Total Coca-Cola Andina 2020 1,330,246 496,159 121,456 298,546 2021 1,077,157 510,280 89,475 306,620 2022 1,190,393 416,095 86,886 341,554 2023 1,267,416 407,479 85,996 397,238 2,246,407 1,983,532 2,034,929 2,158,129 2020 40,046 0 899,347 0 939,393 2021 39,307 0 835,828 0 875,135 2022 43,188 0 701,179 0 744,367 285,179 2,443,308 2023 41,809 0 656,427 0 698,236 37,413 735,648 Main subsidiaries Other consolidated subsidiaries* Total Coca-Cola Andina 2023 249,178 1,671,726 935,461 2,856,365 2020 133,357 83,197 0 299,245 2021 184,118 119,382 20,093 432,896 2023 37,413 285,179 0 322,592 2022 243,543 498,776 1,732 309,504 2023 286,590 1,956,905 935,461 3,178,956 Effluent water reuse [m3/year] 2023 289,543 600,732 32,415 320,918 515,799 756,489 1,053,554 1,243,608 115,846 1,359,454 * Other consolidated subsidiaries are Vital Jugos, Vital Aguas and Envases Central. Discharge by treatment level 2023 [m³] 3,178,956 Total Coca-Cola Andina 286,590 Primary 1,956,905 Secondary 935,461 Tertiary Andina Argentina Andina Brazil Andina Chile Andina Paraguay Main subsidiaries Coca-Cola Andina Other consolidated subsidiaries* 2023 0 180,228 32,415 0 212,643 0 Total Coca-Cola Andina 212,643 INTEGRATED ANNUAL REPORT 2023PACKAGING Market Share on Returnable Sparkling Soft Drinks (SSD) Source: Reports published by A.C. Nielsen 90.1% 2022 90.7% 2023 96.4% 2022 96.6% 2023 79.0% 2022 80.7% 2023 98.8% 2022 99.2% 2023 Plastic containers Main subsidiaries Other consolidated subsidiaries* Total Coca-Cola Andina 181 Total plastic container weight [Tn/year] Percentage of recyclable plastic containers [%/total] Percentage of recycled content in plastic containers [%] 2020 73,661 100% 23.6% 2021 82,224 100% 27.5% 2022 90,418 100% 34.8% 2023 92,427 100% 46.0% Note: All indicators include film, thermo-contractible, cases, caps and PET resin from returnable and disposable bottles. Label not included. Recycled resin PET OW [Ton] Andina Argentina Andina Brazil Andina Chile Andina Paraguay Main subsidiaries Coca-Cola Andina Other consolidated subsidiaries* Total Coca-Cola Andina 2020 746 3,371 0 0 2021 1,025 4,937 0 0 2022 2,533 5,613 0 300 2023 3,700 7,254 0 1,537 4,117 5,962 8,445 12,491 Recycled resin PET OW [%] GRI 301-2 Andina Argentina Andina Brazil Andina Chile Andina Paraguay Main subsidiaries Coca-Cola Andina Other consolidated subsidiaries* Total Coca-Cola Andina 2023 7,791 100% 0.0% 2021 7.0% 21.4% 0.0% 0.0% 2023 100,218 100% 42.4% 2022 14.3% 22.1% 0.0% 4.0% 2023 20.4% 27.2% 0.0% 19.1% 10.1% 12.8% 18.4% 0% 17.0% 0 12,491 2021 482 732,838 Main subsidiaries Other consolidated subsidiaries* Total Coca-Cola Andina 2022 558 883,097 2023 377 530,001 2023 522 704,464 2023 899 1,234,465 PET savings Total tons saved [Tn] Total US$ saved 2020 413 488,535 * Other consolidated subsidiaries are Vital Jugos, Vital Aguas and Envases Central. INTEGRATED ANNUAL REPORT 2023182 Post-consumer recovery [Tn] Andina Argentina Andina Brazil Andina Chile Andina Paraguay 2020 500 7,734 145 41 2021 1,257 7,463 133 42 2022 2,234 9,244 21 2023 4,364 10,496 33 2,656 6,217 Total Coca-Cola Andina 8,420 8,896 14,155 21,110 Note: Brazil includes cans in 2020 Polyethylene savings Total tons saved (Tn) 142 2021 Total Coca-Cola Andina 100 2022 Total Coca-Cola Andina 29 2023 Total Coca-Cola Andina Returnability [% returnable volume / NARTD volume] Returnability target for 2030 is 42.8%. Andina Argentina Andina Brazil Andina Chile Andina Paraguay 2020 2021 2022 2023 47.5% 24.2% 36.3% 40.0% 43.3% 21.7% 30.5% 38.2% 37.4% 18.7% 28.4% 33.8% 34.5% 18.8% 30.4% 32.1% Total Coca-Cola Andina 35.1% 31.6% 28.0% 27.5% Investment in packaging and cases MUS$ Andina Chile considers all investments in cases and packaging used by Andina Chile and other consolidated subsidiaries. Post-consumer recovery [%] GRI 301-3 Post-consumer PET OW recovery indicators are collected and reported on each management committee month by month. Consumption of packaging [Tn] SASB FB-NB-410A.1 Includes only primary and secondary packing. Andina Argentina Andina Brazil Andina Chile Andina Paraguay Total Coca-Cola Andina 2020 9.2 7.1 12.5 4.0 32.8 2021 11.9 7.3 13.8 5.1 38.0 2022 15.6 6.6 16.0 7.7 46.0 2023 15.8 8.6 15.6 5.0 45.0 Andina Argentina Andina Brazil Andina Chile Andina Paraguay 2020 4.3% 2021 8.3% 22.5% 32.5% 1.1% 0.8% 0.8% 0.7% 2022 2023 12.7% 36.8% 0.1% 25.0% 39.2% 0.2% 38.9% 79.5% Total recovery 10.9% 14.6% 21.4% 29.5% Total weight of non- renewable materials used Total weight of renewable or recycled materials used Total weight of materials used Percentage of materials with renewable or recycled materials 2021 92,717 16,200 108,917 14.9% Main subsidiaries Other consolidated subsidiaries* Total Coca-Cola Andina 2022 99,095 20,741 119,836 17.3% 2023 94,491 27,761 121,652 22.3% 2023 12,364 3,219 15,583 20.7% 2023 106,855 30,380 137,235 22.1% * Other consolidated subsidiaries are Vital Jugos, Vital Aguas and Envases Central. INTEGRATED ANNUAL REPORT 2023183 Packaging Materials - Percentage Used 17% Cardboard and wood 60% Plastic Raw Material Consumption [Tn] 2023, by type and operation Andina Argentina Andina Brazil Andina Chile Andina Paraguay Main subsidiaries Coca-Cola Andina Other consolidated subsidiaries* Total Coca-Cola Andina GRI 301-1 Virgin plastic PET for OW 14,476 19,438 14,815 6,522 55,250 5,764 61,014 Recycled plastic PET for OW 3,700 7,254 Virgin glass for OW Recycled glass for OW Virgin aluminum Recycled aluminum Tetrabrik Virgin plastic lids Recycled plastic lids 517 196 210 789 1,072 1,680 - - 1,390 4,170 1,687 2,449 - - - 187 - - 1,593 1,537 12,491 - 12,491 - - - - 649 891 517 196 1,787 4,959 3,408 6,614 2,650 3,168 663 883 2,557 1,321 797 859 2,670 7,516 4,729 7,411 - - - - - - - Virgin plastic thermo-contractible 1,730 3,027 1,196 997 6,950 948 7,899 Recycled plastic thermo-contractible - - Virgin plastic stretch film 270 529 Recycled plastic stretch film Wooden pallets - - - - - 271 - 3,606 - - - - 146 1,216 281 1,497 - - - 3,606 8,820 - - - - 3,606 8,820 Wooden pallets (from cultivated forests) 4,261 4,280 - 279 Sugar Fructose CO2 (input) 51,030 104,364 56,108 21,246 232,748 12,329 245,077 27,947 - - 16,894 44,841 - 44,841 9,607 11,337 7,282 3,042 31,268 3,124 34,392 Chapadur (pressboard separator) 6,272 5,034 - 863 12,169 - 12,169 Cardboard separator Plastic Chapadur 500 668 2,110 - - - - - - 3,278 752 4,030 RefPET bottles with virgin resin 2,228 1,197 3,847 236 7,508 RefPET Bottles with recycled resin - - - - - Virgin Glass Bottles for Returnables Recycled Glass Bottles for Returnables Virgin Plastic Cases Recycled Plastic Cases Total weight of non-renewable materials used Total weight of renewable materials used 2,908 4,140 540 251 1,785 446 - 816 4,938 2,204 459 98 1,825 11,456 1,327 8,117 - 999 233 1,398 120,989 152,905 96,411 53,311 423,617 28,850 452,467 13,338 16,966 2,302 3,376 35,981 3,219 39,200 *Calculation on the basis of production consumption - - - - - - - 3% Tetrabrik 6% Aluminum 14% Glass - 7,508 - 11,456 8,117 999 1,398 Total weight of materials used 134,327 169,871 98,713 56,687 459,598 32,069 491,667 Note: Includes raw materials and all packaging: primary, secondary and tertiary. * Other consolidated subsidiaries are Vital Jugos, Vital Aguas and Envases Central. INTEGRATED ANNUAL REPORT 2023184 WASTE Solid waste generation [gr waste/liter of beverage produced] Andina Argentina Andina Brazil Andina Chile Andina Paraguay Main Subsidiaries Coca-Cola Andina Other consolidated subsidiaries* Total Coca-Cola Andina 2020 13.9 7.8 13.0 18.1 2021 13.0 7.9 13.9 18.1 2022 12.5 8.4 13.3 15.7 11.8 11.9 11.5 2023 19.4 7.8 12.4 14.1 12.7 7.4 12.2 Recycling of solid waste [% of total] GRI 306-4 2020 2021 2022 2023 Andina Argentina 91.8% 91.6% 91.9% 93.6% Andina Brazil Andina Chile 90.4% 88.3% 93.9% 96.4% 89.5% 92.1% 90.2% 92.6% Generation of solid waste [Tn] 2020 2021 2022 2023 Andina Argentina 12,982 13,448 14,351 22,335 Andina Brazil Andina Chile 10,522 10,759 12,878 12,808 12,294 14,380 13,466 12,318 Andina Paraguay 93.7% 91.6% 92.0% 94.0% Andina Paraguay 6,694 7,083 6,612 6,158 Main Subsidiaries Coca-Cola Andina Other consolidated subsidiaries* Total Coca-Cola Andina Paper / Cardboard Glass Caps Metals (all except aluminum) Aluminum PET Plastic (all except PET and PP caps) Wood Organics Other recyclables Other non-recyclables Subtotals Includes non-hazardous waste only Solid waste generation by type 2023 [Tn] GRI 306-3, 306-4, 306-5 * Other consolidated subsidiaries are Vital Jugos, Vital Aguas and Envases Central. 91.1% 91.0% 91.9% 94.1% 96.5% 94.2% 2021 3,341 11,679 988 1,251 111 5,829 3,940 8,743 1,282 3,475 3,884 2020 2,697 10,296 1,129 1,175 87 6,644 3,335 9,504 1,074 2,554 2,763 Main subsidiaries Coca-Cola Andina Other consolidated subsidiaries* Total Coca-Cola Andina 42,492 45,670 47,306 53,619 3,580 57,198 Main Subsidiaries Other Consolidated Subsidiaries* Total Coca-Cola Andina 2022 3,366 10,995 960 993 176 6,413 3,788 9,157 991 5,273 3,695 2023 3,747 11,367 1,003 1,363 280 6,392 2,546 11,598 1,014 10,163 2,723 52,196 2023 460 120 12 577 62 183 300 959 612 113 121 3,519 2023 4,207 11,487 1,015 1,940 341 6,575 2,846 12,557 1,626 10,276 2,845 55,715 41,258 44,523 45,807 INTEGRATED ANNUAL REPORT 2023185 Waste diverted from disposal by recovery operations [Tn] GRI 306-4 Hazardous waste 2023 Main subsidiaries Other consolidated subsidiaries* Total Coca-Cola Andina Waste directed to disposal [Tn] GRI 306-5 Preparation for reuse Recycling Other recovery operations Total hazardous waste Non-hazardous waste Preparation for reuse Recycling Composting Other recovery operations Total non-hazardous waste Total waste diverted from disposal 22 387 833 1,242 20,625 27,151 1,014 409 49,200 50,442 51 413 835 1,298 22,119 28,245 1,669 1,064 52,598 53,897 28 26 1 56 1,493 1,094 655 156 3,399 3,455 2023 Hazardous waste Incineration (with energy recovery) Incineration (without energy recovery) Transfer to landfill Other disposal operations Total hazardous waste Non-hazardous waste Incineration (with energy recovery) Incineration (without energy recovery) Transfer to landfill Other disposal operations Total non-hazardous waste Total waste directed for disposal Main subsidiaries Other consolidated subsidiaries* Total Coca-Cola Andina - 1 - 180 180 - - 2,996 - 2,996 3,177 - - 5 - 5 - - 121 - 121 126 - 1 5 180 185 - - - 3,118 - 3,118 3,303 * Other consolidated subsidiaries are Vital Jugos, Vital Aguas and Envases Central. INTEGRATED ANNUAL REPORT 2023186 ENERGY Energy consumption by fuel type [MJ] GRI 302-1 Energy consumption by type: renewable and non-renewable [%] SASB FB-NB-130A.1 Main Subsidiaries Other consolidated subsidiaries* Total Coca-Cola Andina 2020 2021 2022 2023 2023 2023 Total fuel consumption from non-renewable sources 797,347,764 683,846,884 754,918,143 823,177,630 157,605,655 980,783,285 Total fuel consumption from renewable sources 314,437,529 468,351,571 502,806,069 516,979,962 45,161,952 562,141,914 Total energy consumption 1,111,785,293 1,152,198,455 1,257,724,212 1,340,157,592 202,767,607 1,542,925,199 Percentage of non-renewable energy consumption Percentage of renewable energy consumption Main Subsidiaries Other consolidated subsidiaries* Total Coca-Cola Andina 2020 71.7% 28.3% 2021 59.4% 40.6% 2022 60.0% 40.0% 2023 61.4% 38.6% 2023 77.7% 22.3% 2023 63.6% 36.4% Energy consumption by operation [MJ] GRI 302-1, GRI 302-4 | SASB FB-NB- 130A.1 Andina Argentina Andina Brazil Andina Chile Andina Paraguay Total Main Subsidiaries Other consolidated subsidiaries* Total Coca-Cola Andina Energy consumption reductions [MJ] Main Subsidiaries. Base year 2017. Note: Does not include distribution vehicle fleet. 2017 2018 2019 2020 2021 2022 2023 417,306,969 409,235,774 361,853,002 333,985,664 350,182,948 386,366,713 424,799,182 344,041,575 351,777,338 384,559,873 364,996,908 375,850,814 420,352,470 446,109,496 231,575,870 271,475,113 246,493,622 238,674,407 238,318,360 240,569,230 267,006,312 193,164,293 192,404,299 193,682,342 174,128,314 187,846,333 210,435,799 202,242,602 1,186,088,706 1,224,892,525 1,186,588,839 1,111,785,293 1,152,198,455 1,257,724,212 1,340,157,592 202,767,607 1,542,925,199 +3.3% 0.0% -6.3% -2.9% +6.0% +13.0% Energy consumption: percentage of electricity from the grid SASB FB-NB-130A.1 48.6% Main subsidiaries 43.5% Other consolidated subsidiaries* 47.9% Total Coca-Cola Andina Energy consumption outside the organization [MJ] GRI 302-2 1,178,719,698 Total Coca-Cola Andina 2023 Cold equipment, logistic fleet and distribution center * Other consolidated subsidiaries are Vital Jugos, Vital Aguas and Envases Central. INTEGRATED ANNUAL REPORT 2023187 Energy consumption by type of use [MJ] GRI 302-1 Main Subsidiaries Other consolidated subsidiaries* Total Coca-Cola Andina 2023 2023 2023 Energy Use Ratio (EUR) [MJ/liter of beverage produced] GRI 302-3 Electricity consumption 844,167,602 88,165,154 923,332,756 Heating consumption 168,747,794 Cooling consumption 0 0 0 168,747,794 0 Steam consumption 215,418,057 110,820,339 326,238,396 Other 111,824,140 3,782,114 115,606,254 Total consumption 1,340,157,592 202,767,607 1,542,925,199 No energy sold Andina Argentina Andina Brazil Andina Chile Andina Paraguay Total Main Subsidiaries Other consolidated subsidiaries* Total Coca-Cola Andina 2020 0.359 0.271 0.253 0.470 0.309 2021 0.339 0.275 0.231 0.479 0.301 2022 0.337 0.273 0.238 0.501 0.306 2023 0.368 0.272 0.268 0.464 0.317 0.421 0.328 Note: target 2030 for Main Subsidiaries is 0.255. Types of energy included in the intensity ratio (fuel, electricity, heating, cooling, steam). The EUR ratio covers energy consumption within the organisation. Reduction of product energy requirements (MJ/liter of beverage produced) GRI 302-4, 302-5 Base year 2017 Andina Argentina Andina Brazil Andina Chile Andina Paraguay Total Main Subsidiaries 2020 2.5% -3.3% -9.7% -11.3% -4.4% 2021 -3.0% -1.8% 2022 -3.7% -2.4% -17.6% -14.9% 2023 5.2% -2.8% -4.3% -9.7% -6.9% -5.5% -12.4% -5.5% -2.0% Reduction of product energy requirements GRI 302-4, 302-5 -4.4% 2020 -6.9% 2021 -5.5% 2022 -2.0% 2023 * Other consolidated subsidiaries are Vital Jugos, Vital Aguas and Envases Central. INTEGRATED ANNUAL REPORT 2023188 Energy consumption from renewable sources by operation [% of consumption] Argentina Brazil Chile Paraguay Total Main Subsidiaries Other consolidated subsidiaries* Total Coca-Cola Andina 2020 5.5% 0.0% 58.0% 90.6% 28.3% 2021 2.4% 38.5% 60.8% 90.7% 40.6% 2022 0.0% 38.8% 61.6% 91.0% 40.0% 2023 0.0% 39.3% 54.1% 97.5% 38.6% 22.3% 36.4% Energy consumption from non- renewable sources [MJ] Main Subsidiaries Other consolidated subsidiaries* Total Coca-Cola Andina 2020 2021 2022 2023 2023 2023 Electricity Other Fuels 462,150,180 333,149,539 357,823,850 380,432,778 43,003,202 423,435,980 335,197,584 350,697,346 397,094,293 442,744,852 114,602,453 557,347,305 GRI: 302-1 Total 797,347,764 683,846,884 754,918,143 823,177,630 157,605,655 980,783,285 Note: The category “Other Fuels” includes direct use of fossil fuels (natural gas, diesel, propane, among others). Energy consumption from renewable sources [MJ] Biomass Hydroelectric Solar Wind Biogas Biodiesel Other Total Main Subsidiaries Other consolidated subsidiaries* Total Coca-Cola Andina 2020 2021 2022 2023 2023 2023 58,072,592 63,641,780 69,735,917 75,499,265 99,745,025 106,773,375 121,789,901 0 0 0 0 152,926 0 0 0 0 0 0 0 0 0 0 75,499,265 0 0 0 0 152,926 0 23,963 138,335,286 0 18,284,626 8,229,543 0 0 0 289,682,910 311,280,251 441,327,771 45,161,952 486,489,723 314,437,529 468,351,571 502,806,069 516,979,962 45,161,952 562,141,914 Note: The category of “Other” includes blend of renewable energies. * Other consolidated subsidiaries are Vital Jugos, Vital Aguas and Envases Central. INTEGRATED ANNUAL REPORT 2023EMISSIONS In 2023, the carbon footprint measurement approach is modified, adopting a financial control approach according to GHG Protocol. A recalculation is made for 2022, incorporating it as the base year for measurement under this new approach. Carbon footprint share 2023 by operation [%] 30.3% 28.3% 23.9% Argentina Brazil Chile 7.9% Paraguay 6.2% 3.4% Subsidiaries Chile Andina Empaques Emissions (TnCO2eq) GRI 305-1, 305-2, 305-3 Total Scope 1 Total Scope 2 Total Scope 3 2022 72,995 53,891 2023 78,306 63,800 986,416 998,130 Total Coca-Cola Andina 1,113,302 1,140,235 Gases included in emission calculation 1, 2 and 3: CO2 , CH4 , N2O, HFC, PFC, SF6 , NF3. Reduction plans by emission source (TnCO2eq reduced) TnCO2eq Base year: 2021 GRI 305-5 TnCO2eq reduced in 2023 Var % 2022-2023 Scope 1 Scope 2 Scope 3 72,995 +5,310 +7.3% 53,891 +9,909 +18.4% 986,416 +11,714 +1.2% Total Coca-Cola Andina 1,113,302 +26,934 +2.4% Gases included in emission reduction calculation: CO2 , CH4 , N2O, HFC, PFC, SF6 , NF3. 2030 targets will be redefined according to SBTi validation process for 1.5°C and WB2°C trajectories. Emissions detail Scope 2 63,800 Market-based emissions method 52,127 Location-based emissions method 189 Carbon footprint share 2023 by scope type (%) 6.9% Scope 1 5.6% Scope 2 87.5% Scope 3 Biogenic CO2 emissions 2023 (TnCO2eq) GRI 305-1, 305-3 10,217 Total Coca-Cola Andina 404 Total Scope 1 9,813 Total Scope 3 INTEGRATED ANNUAL REPORT 2023190 Distance traveled by trucks (Km) SASB FB-NB-000.C 2020 2021 2022 2023 Own trucks 17,260,419 20,839,551 25,876,170 27,761,027 Third party trucks 70,153,983 81,197,579 81,775,093 86,663,639 Total Coca-Cola Andina 87,414,402 102,037,129 107,651,263 114,424,666 Note: does not consider km traveled by third parties in Brazil. Global Warming Potential (GWP) Rates GEI CO2 CH4 N20 GWP 1 34 298 Total emissions ratio for Coca-Cola Andina (grCO2eq/liter of beverage produced) GRI 305-4 Total Scope 1+2+3 Total Scope 1+2 2022 2023 240.4 27.4 242.3 30.2 Gases included in emissions ratio calculation: CO2 , CH4 , N2O, HFC, PFC, SF6 , NF3. Emissions by operation [TnCO2eq/year] 2022 2023 Andina Argentina 324,485 345,805 Andina Brazil Andina Chile 316,021 322,973 265,891 272,506 Andina Paraguay 86,260 89,644 Subsidiaries Chile 84,282 70,537 Andina Empaques 36,364 38,769 Total Coca-Cola Andina 1,113,302 1,140,235 Gases included in emissions ratio calculation: CO2 , CH4 , N2O, HFC, PFC, SF6 , NF3. Subsidiaries Chile and Andina Empaques show values corresponding to the financial approach avoiding duplication with other operations Trucks by operation (Quantity) Own trucks Third party trucks Total Coca-Cola Andina Average age of fleet : 7.68 years. 2020 2021 2022 2023 1,133 1,691 2,824 1,218 1,571 2,789 1,414 1,607 3,021 1,412 1,580 2,992 Type of trucks [Quantity/year] 2020 2021 2022 2023 Euro V emission standard or higher 1,233 1,616 2,005 2,022 Other 1,591 1,173 1,016 970 Total Coca-Cola Andina 2,824 2,789 3,021 2,992 Note: Considers own and third party trucks. Fuel consumed by the vehicles in the fleet SASB FB-NB-110A.1 Total fuel consumption by fleet vehicles (GJ) Own fleet Third party fleet Percentage of renewable fuel consumption (%) (Own fleet) Percentage of renewable fuel consumption (%) (Own fleet+third party) 2023 1,037,798 377,104 660,694 11.6% 4.7% INTEGRATED ANNUAL REPORT 2023191 Cold equipment 2023 Electronic controller only equipment LED only equipment Electronic controller + LED equipment Other without electronic controller and LED Total Coca-Cola Andina Amount [units] Nº 25,170 37,605 262,587 108,357 433,719 [%] 5.8% 8.7% 60.5% 25.0% 100% Percentage of cold equipment with energy savings Emissions by categories [TnCO2eq/year] 71.7% 2020 71.7% 2021 75.9% 2022 75.0% 2023 Scope 1 Scope 2 Scope 3 Total Coca-Cola Andina Source Fixed combustion Mobile combustion Other emissions Electricity Cat. 1 Raw materials Cat. 2 Capital goods Cat. 3 Indirect emissions (energy) Cat. 4 Upstream transportation Cat. 5 Waste Cat. 6 Corporate travel Cat. 7 In itinere travel Cat. 12 End of life Cat. 13 EDF - Energy Consumption 2023 29,006 39,786 9,514 63,800 699,634 29,386 22,787 86,324 8,255 1,124 5,327 11,882 133,410 1,140,235 INTEGRATED ANNUAL REPORT 2023192 SUPPLIERS Number of suppliers [Quantity/year] GRI 2-6; CMF 7.1IV Andina Argentina Andina Brazil Andina Chile Andina Paraguay 2020 2,227 3,491 1,744 1,042 2021 2,140 3,459 1,719 1,005 2022 2,357 3,283 1,788 1,040 2023 2,457 3,389 1,766 1,018 Total Main Subsidiaries Coca-Cola Andina 8,504 8,323 8,468 8,630 Critical suppliers assessed [Quantity/year] GRI 308-2; 414-2; CMF 7.2 Andina Argentina Andina Brazil Andina Chile Andina Paraguay Total Main Subsidiaries Coca-Cola Andina 2020 59 46 176 52 333 2021 68 52 219 68 407 2022 52 46 188 70 356 2023 20 49 123 63 255 Local suppliers [% over total] GRI 2-6; CMF 7.1IV Andina Argentina Andina Brazil Andina Chile Andina Paraguay 2020 2021 2022 2023 96.3% 99.7% 94.9% 94.0% 96.1% 99.5% 92.0% 90.0% 96.6% 99.3% 91.6% 89.5% 96.8% 99.1% 94.2% 89.4% Total suppliers assessed [Quantity/year] GRI 308-2; 414-2; CMF 7.2 Andina Argentina Andina Brazil Andina Chile Andina Paraguay 2020 2021 2022 2023 303 253 312 496 313 258 375 425 298 255 297 432 400 277 214 462 Total Main Subsidiaries Coca-Cola Andina 1,364 1,371 1,282 1,353 Spending on local suppliers [% over total] GRI 204-1; CMF 7.1I Andina Argentina Andina Brazil Andina Chile Andina Paraguay 2020 2021 2022 2023 95.1% 99.2% 98.0% 49.1% 95.4% 98.7% 98.8% 58.0% 96.6% 97.0% 98.4% 60.0% 95.8% 98.8% 99.0% 57.3% Number of suppliers assessed in accordance with environmental and/ or social criteria GRI 308-2, 414-2 429 Total suppliers assessed for environmental impacts 2023 581 Total suppliers assessed for social impacts 2023 INTEGRATED ANNUAL REPORT 2023193 Supplier payment management 2023 GRI 2-6 | CMF 7.1.I, 7.1.II, 7.1.III, 7.1.IV LOCAL SUPPLIERS FOREIGN SUPPLIERS LOCAL SUPPLIERS FOREIGN SUPPLIERS Embotelladora del Atlántico S.A Up to 30 days Between 31 and 60 days More than 60 days Up to 30 days Between 31 and 60 days More than 60 days Transportes Andina Refrescos Ltda. Up to 30 days Number of invoices paid 55,403 9,173 5,067 27 110 312 Number of invoices paid 6,272 Total amount of invoices paid 150,036 37,208 10,512 1,230 3,248 2,030 Total amount of invoices paid 92,399 Between 31 and 60 days 1,099 9,325 More than 60 days Up to 30 days Between 31 and 60 days More than 60 days 311 4,381 2 15 4 28 9 62 Total amount of interest due to late payment of invoices - - - - - - Total amount of interest due to late payment of invoices - - - - - - Number of suppliers 2,190 1,347 886 16 20 43 Number of suppliers 458 187 71 1 1 1 Note: amounts in ARS million. 1) The above data exclude payments between related companies of the Andina Group. 2) Includes only invoices with actual payment disbursement to the supplier (a payment was made by the bank). 3) Excludes Rappel invoices, which are deducted by the Supermarkets from the payment of the products sold. 4) Excludes credit and debit notes. Note: amounts in CLP million. 1) The above data exclude payments between related companies of the Andina Group. 2) Includes only invoices with actual payment disbursement to the supplier (a payment was made by the bank). 3) Excludes credit and debit notes. Rio de Janeiro Refrescos S.A Up to 30 days Between 31 and 60 days More than 60 days Up to 30 days Between 31 and 60 days More than 60 days Transportes Polar SA. LOCAL SUPPLIERS FOREIGN SUPPLIERS LOCAL SUPPLIERS FOREIGN SUPPLIERS Up to 30 days Between 31 and 60 days More than 60 days Up to 30 days Between 31 and 60 days More than 60 days Number of invoices paid 67,142 21,186 7,113 Total amount of invoices paid 1,368 1,806 322 46 6 38 71 Total amount of interest due to late payment of invoices 0 - - - - - Number of suppliers 2,691 1,691 837 17 17 5 0 3 Number of invoices paid 1,367 553 Total amount of invoices paid 31,379 8,188 122 356 Total amount of interest due to late payment of invoices - - - - Number of suppliers 111 80 21 1 3 1 4 13 11 28 - - 2 1 Note: amounts in BRL million. 1) The above data exclude payments between related companies of the Andina Group. 2) Includes only invoices with actual payment disbursement to the supplier (a payment was made by the bank). 3) Excludes Rappel invoices, which are deducted by the Supermarkets from the payment of the products sold. 4) Excludes credit and debit notes. Note: amounts in CLP million. 1) The above data exclude payments between related companies of the Andina Group. 2) Includes only invoices with actual payment disbursement to the supplier (a payment was made by the bank). 3) Excludes credit and debit notes. Embotelladora Andina S.A. Up to 30 days Between 31 and 60 days More than 60 days Up to 30 days Between 31 and 60 days More than 60 days Embotelladora Andina Chile SA. LOCAL SUPPLIERS FOREIGN SUPPLIERS Number of invoices paid 21,467 18,926 2,142 77 412 588 Total amount of invoices paid 423,164 524,269 36,407 1,189 5,566 12,118 Total amount of interest due to late payment of invoices 263 - - - - - Number of suppliers 1,468 702 227 33 58 74 Number of agreements registered in the Registry of Agreements 0 8 0 0 0 0 Note: amounts in CLP million Includes Holding. 1) The above data exclude payments between related companies of the Andina Group. 2) Includes only invoices with actual payment disbursement to the supplier (a payment was made by the bank). 3) Excludes Rappel invoices, which are deducted by the Supermarkets from the payment of the products sold. 4) Excludes credit and debit notes. LOCAL SUPPLIERS FOREIGN SUPPLIERS Up to 30 days Between 31 and 60 days More than 60 days Up to 30 days Between 31 and 60 days More than 60 days Number of invoices paid 3 Total amount of invoices paid 646 Total amount of interest due to late payment of invoices Number of suppliers - 2 - - - - 3 10 - 1 - - - - - - - - - - - - Note: amounts in CLP million. 1) The above data exclude payments between related companies of the Andina Group. 2) Includes only invoices with actual payment disbursement to the supplier (a payment was made by the bank). 3) Excludes credit and debit notes. INTEGRATED ANNUAL REPORT 2023194 Servicios Multivending Ltda. Up to 30 days Between 31 and 60 days More than 60 days Up to 30 days Between 31 and 60 days More than 60 days VJ S.A Up to 30 days Between 31 and 60 days More than 60 days Up to 30 days Between 31 and 60 days More than 60 days LOCAL SUPPLIERS FOREIGN SUPPLIERS LOCAL SUPPLIERS FOREIGN SUPPLIERS Number of invoices paid 427 Total amount of invoices paid 1,507 Total amount of interest due to late payment of invoices Number of suppliers - 59 244 529 - 52 92 99 - 22 - - - - - - - - - - - - Note: amounts in CLP million. 1) The above data exclude payments between related companies of the Andina Group. 2) Includes only invoices with actual payment disbursement to the supplier (a payment was made by the bank). 3) Excludes credit and debit notes. Number of invoices paid 8,182 2,357 142 232 122 25 Total amount of invoices paid 70,478 25,067 1,357 7,963 4,514 2,193 Total amount of interest due to late payment of invoices Number of suppliers Number of agreements registered in the Registry of Agreements - 610 0 - 71 4 - 12 0 - 37 0 - 9 0 - 2 0 Note: amounts in CLP million. 1) The above data exclude payments between related companies of the Andina Group. 2) Includes only invoices with actual payment disbursement to the supplier (a payment was made by the bank). 3) Excludes credit and debit notes. Red de Transportes Comerciales Ltda. Up to 30 days Between 31 and 60 days More than 60 days Up to 30 days Between 31 and 60 days More than 60 days Vital Aguas S.A. Up to 30 days Between 31 and 60 days More than 60 days Up to 30 days Between 31 and 60 days More than 60 days LOCAL SUPPLIERS FOREIGN SUPPLIERS LOCAL SUPPLIERS FOREIGN SUPPLIERS Number of invoices paid 2,641 Total amount of invoices paid 10,259 Total amount of interest due to late payment of invoices - 301 907 - Number of suppliers 293 115 94 12,081 - 42 31 60 - 6 - - - - - - - - Number of invoices paid 1,082 1,425 390 Total amount of invoices paid 8,765 13,601 1,584 Total amount of interest due to late payment of invoices - - - Number of suppliers 203 221 108 16 328 - 4 22 659 - 8 37 505 - 9 Note: amounts in CLP million. 1) The above data exclude payments between related companies of the Andina Group. 2) Includes only invoices with actual payment disbursement to the supplier (a payment was made by the bank). 3) Excludes credit and debit notes. Note: amounts in CLP million. 1) The above data exclude payments between related companies of the Andina Group. 2) Includes only invoices with actual payment disbursement to the supplier (a payment was made by the bank). 3) Excludes credit and debit notes. Paraguay Refrescos S.A Up to 30 days Between 31 and 60 days More than 60 days Up to 30 days Between 31 and 60 days More than 60 days Envases Central S. A. Up to 30 days Between 31 and 60 days More than 60 days Up to 30 days Between 31 and 60 days More than 60 days LOCAL SUPPLIERS FOREIGN SUPPLIERS LOCAL SUPPLIERS FOREIGN SUPPLIERS Number of invoices paid 8,280 5,300 2,757 269 524 515 Number of invoices paid 8,857 6,542 Total amount of invoices paid 481,737 199,059 83,625 140,326 286,708 228,135 Total amount of invoices paid 122,244 95,993 Total amount of interest due to late payment of invoices - - - Number of suppliers 547 567 290 - 38 - 76 - 100 Total amount of interest due to late payment of invoices Number of suppliers - 477 - 9 94 493 - 405 290 4,101 - 20 61 788 - 11 110 966 - 8 Note: amounts in PGY million. 1) The above data exclude payments between related companies of the Andina Group. 2) Includes only invoices with actual payment disbursement to the supplier (a payment was made by the bank). 3) Excludes credit and debit notes. Note: amounts in CLP million. 1) The above data exclude payments between related companies of the Andina Group. 2) Includes only invoices with actual payment disbursement to the supplier (a payment was made by the bank). 3) Excludes credit and debit notes. INTEGRATED ANNUAL REPORT 2023195 LOCAL SUPPLIERS FOREIGN SUPPLIERS Empaques Argentina Up to 30 days Between 31 and 60 days More than 60 days Up to 30 days Between 31 and 60 days More than 60 days Number of invoices paid 2,270 722 Total amount of invoices paid 3,135 1,351 Total amount of interest due to late payment of invoices - - Number of suppliers 340 191 342 685 - 67 14 420 - 5 45 139 - 9 55 174 - 21 Note: amounts in ARS million. 1) The above data exclude payments between related companies of the Andina Group. 2) Includes only invoices with actual payment disbursement to the supplier (a payment was made by the bank). 3) Excludes credit and debit notes. 8 Agreements with exceptional payment terms, in the range of 31 to 60 days in Chile. CMF 7.1.V Audit of the social and environmental responsibility of suppliers: Non-conformity rate SASB FB-NB-430A.1 Audit of the social and environmental responsibility of suppliers: Corrective action rate SASB FB-NB-430A.1 1 Significant cases of non-conformity 2023 2 Minor cases of non-conformity 2023 100% Corrective action rate 2023 (on cases of major non-conformities) 100% Corrective action rate 2023 (on cases of minor non-conformities) INTEGRATED ANNUAL REPORT 2023196 TALENT AND DIVERSITY DIVERSITY IN THE BOARD OF DIRECTORS Nationality of the Board of Directors CMF 3.2.XIII.A, 3.2.XIII.B Age range of the Board of Directors GRI 405-1 | CMF 3.2.XIII.C Seniority of the Board of Directors CMF 3.2.XIII.D Directors with Disabilities CMF 3.2.XIII.E DIVERSITY OF EMPLOYEES Employees by type of contract By number of own employees (Head Count) as of December 31, 2023. GRI 2-7 | CMF 5.2 Women Men Women Men Women Men Women Men Argentina Brazil Chile Paraguay Holding Total Chilean Argentinean Brazilian Puerto Rican Total 1 10 0 1 0 1 0 1 1 13 Under 30 years of age Between 30 and 40 years of age Between 41 and 50 years of age Between 51 and 60 years of age Between 61 and 70 years of age Over 70 years of age 0 0 0 0 0 1 1 5 0 5 Less than 3 years Between 3 and 6 years Over 6 and under 9 years Over 9 and under 12 years More than 12 years 1 2 0 3 0 1 0 2 0 5 0 2 Total 1 13 Total 1 13 Without disabilities With disabilities 1 13 0 0 WOMEN MEN TOTAL Indefinite Fixed term 302 1,400 648 158 18 74 7 198 5 - Total 376 1,407 846 163 18 Indefinite Fixed term 2,607 6,641 2,446 785 28 385 7 806 113 - Total 2,992 6,648 3,252 898 28 Indefinite Fixed term 2,909 8,041 3,094 943 46 459 14 1,004 118 - Total 3,368 8,055 4,098 1,061 46 2,526 284 2,810 12,507 1,311 13,818 15,033 1,595 16,628 Argentina corresponds to Andina Argentina and Andina Empaques Argentina. Chile corresponds to Andina Chile, Vital Aguas, Vital Jugos, Envases Central and Reciclar. INTEGRATED ANNUAL REPORT 2023197 Percentage of employees by type of employment contract CMF 5.2 Indefinite Fixed term Total Women 89.9% 10.1% Men 90.5% 9.5% Total 90.4% 9.6% 100.0% 100.0% 100.0% Percentage of employees by type of workday CMF 5.3 Regular working day Part-time Total Women Men 95.6% 4.4% 99.2% 0.8% Total 98.6% 1.4% 100.0% 100.0% 100.0% Note: Own staffing (Head Count). There are no employees with adaptability agreements for employees with family responsibilities for this period. Employees by type of workday By number of own employees (Head Count) as of December 31, 2023. GRI 2-7 | CMF 5.3 Argentina Brazil Chile Paraguay Holding Total Women Men Total Regular working day Part-time Total Regular working day Part-time Total Regular working day Part-time Total 376 1,284 846 163 17 - 123 - - 1 376 1,407 846 163 18 2,992 6,541 3,252 898 28 - 107 - - - 2,992 6,648 3,252 898 28 3,368 7,825 4,098 1,061 45 - 230 - - 1 3,368 8,055 4,098 1,061 46 2,686 124 2,810 13,711 107 13,818 16,397 231 16,628 For this period, there are no employees with an adaptability agreement for employees with family responsibilities. Argentina corresponds to Andina Argentina and Andina Empaques Argentina. Chile corresponds to Andina Chile, Vital Aguas, Vital Jugos, Envases Central and Reciclar. 13.34% of employees using telework or flexible work arrangements CMF 5.3 34.13% Women 9.11% Men Collaborators categorized by own and third-party employees By number of employees (FTE) as of December 31, 2023. GRI 2-8 Employees categorized by function By number of own employees (Head Count) as of December 31, 2023. GRI 405-1 | CMF 5.1.1 Total collaborators: own employees Total collaborators: third-party Women Men TOTAL 2,884 14,192 17,076 634 1,957 2,591 Total collaborators: own + third-party 3,518 16,148 19,667 FTE: Full Time Equivalent (with overtime). Third-party collaborators refers only to those who perform core business activities such as outsourced sales force, stockers and call center personnel. Women Men Total Senior Management Management Headships Worker Salesforce Administrative Administrative support staff Other professionals Other technicians 0 13 396 528 641 1,018 85 29 100 10 45 1,325 8,306 2,016 1,267 200 30 619 10 58 1,721 8,834 2,657 2,285 285 59 719 There are no employees with adaptability agreements for employees with family responsibilities for this period. Total 2,810 13,818 16,628 INTEGRATED ANNUAL REPORT 2023Nationality allocation By number of own employees (Head Count) as of December 31, 2023. CMF 5.1.2 Total employees Senior Management Management Headships Worker Salesforce Administrative Administrative support staff Other professionals Other technicians Total Women Senior Management Management Headships Worker Salesforce Administrative Administrative support staff Other professionals Other technicians Total Men Senior Management Management Headships Worker Salesforce Administrative Administrative support staff Other professionals Other technicians Total l n a o g n A 0 0 0 1 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 1 n a v i i l o B i n a n i t n e g r A 3 12 612 n a i l i z a r B n a e l i h C 0 0 1 1 6 6 29 506 331 1,762 40 4,396 1,650 457 523 0 0 1 1 3 0 0 0 1,578 792 248 19 496 440 669 29 36 159 i n a b m o o C l 0 1 3 65 8 11 1 0 1 3,370 45 8,042 3,349 90 0 2 82 86 29 182 0 0 0 381 3 10 530 0 0 0 4 1 1 0 0 0 6 0 0 1 0 1 147 202 467 436 78 9 67 0 8 93 157 116 262 5 17 26 0 0 2 22 4 5 0 0 1 1,407 684 34 1 5 6 21 359 238 0 1 1 1,676 36 4,194 1,493 43 428 341 0 0 1 0 2 0 0 0 1,111 356 170 10 429 324 407 24 19 133 4 6 1 0 0 2,989 39 6,635 2,665 56 n a i l a t I 198 n a y a u g a r a P 0 8 236 488 105 172 0 2 33 i n a v u r e P 0 0 3 60 1 3 1 0 2 1,044 70 0 2 61 9 5 77 0 2 0 156 0 6 175 479 100 95 0 0 33 888 0 0 0 6 1 0 1 0 1 9 0 0 3 54 0 3 0 0 1 61 i n a c x e M 0 0 0 1 0 0 0 0 0 1 0 0 0 1 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 1 e s e u g u t r o P n a y a u g u r U 0 1 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 1 l n a e u z e n e V 0 0 l a t o T 10 58 25 1,721 246 8,834 62 2,657 106 2,285 5 2 27 285 59 719 473 16,628 0 0 9 32 16 54 1 1 5 0 13 396 528 641 1,018 85 29 100 118 2,810 0 0 10 45 16 1,325 214 8,306 46 52 4 1 22 2,016 1,267 200 30 619 355 13,818 0 1 0 0 1 0 0 0 0 2 0 0 0 0 1 0 0 0 0 1 0 1 0 0 0 0 0 0 0 1 i n a c n m o D i n a i r o d a u c E i h s n a p S 0 0 0 2 0 2 0 0 0 4 0 0 0 0 0 0 0 0 0 0 0 0 0 2 0 2 0 0 0 4 0 0 2 2 2 0 0 0 0 6 0 0 1 0 0 0 0 0 0 1 0 0 1 2 2 0 0 0 0 5 0 0 1 1 1 1 0 0 0 4 0 0 1 0 1 1 0 0 0 3 0 0 0 1 0 0 0 0 0 1 . . S U n a i t i a H 0 0 0 118 0 2 1 0 0 121 0 0 0 9 0 0 0 0 0 9 0 0 0 109 0 2 1 0 0 112 0 0 0 0 1 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 1 n a b u C 0 0 0 2 0 1 0 0 0 3 0 0 0 0 0 0 0 0 0 0 0 0 0 2 0 1 0 0 0 3 INTEGRATED ANNUAL REPORT 2023 Staffing categorized by age range By number of own collaborators (Head Count) as of December 31, 2023. GRI 405-1 | CMF 5.1.3 Total staffing Under 30 years of age Between 30 and 40 years of age Between 41 and 50 years of age Between 51 and 60 years of age Between 61 and 70 years of age Over 70 years of age Senior Management Management Headships Worker Salesforce Administrative Administrative support staff Other professionals Other technicians 0 0 105 2,282 893 731 50 18 139 0 8 687 3,248 1,077 912 85 32 284 2 23 648 2,197 546 416 75 6 178 4 22 252 951 128 189 57 0 107 4 5 29 153 10 37 16 3 11 Total 4,218 6,333 4,091 1,710 268 Women Senior Management Management Headships Worker Salesforce Administrative Administrative support staff Other professionals Other technicians Total Men Senior Management Management Headships Worker Salesforce Administrative Administrative support staff Other professionals Other technicians 0 0 49 196 240 386 9 9 46 935 0 0 56 2,086 653 345 41 9 93 0 2 200 201 261 391 24 16 42 1,137 0 6 487 3,047 816 521 61 16 242 0 6 113 91 116 169 24 3 8 530 2 17 535 2,106 430 247 51 3 170 0 4 34 36 22 63 25 0 4 188 4 18 218 915 106 126 32 0 103 0 1 0 4 2 9 3 1 0 20 4 4 29 149 8 28 13 2 11 Total 3,283 5,196 3,561 1,522 248 199 Total 10 58 1,721 8,834 2,657 2,285 285 59 719 16,628 0 13 396 528 641 1,018 85 29 100 2,810 10 45 1,325 8,306 2,016 1,267 200 30 619 13,818 0 0 0 3 3 0 2 0 0 8 0 0 0 0 0 0 0 0 0 0 0 0 0 3 3 0 2 0 0 8 INTEGRATED ANNUAL REPORT 2023Less than 3 years Between 3 and 6 years Over 6 and under 9 years Between 9 and 12 years More than 12 years Employees categorized by length of service By number of own collaborators (Head Count) as of December 31, 2023. Senior Management CMF 5.1.4 Management Total employees Headships Worker Salesforce Administrative Administrative support staff Other professionals Other technicians 0 10 265 4,603 1,434 1,099 167 31 253 1 11 305 1,376 586 489 81 13 193 1 3 150 539 138 153 17 4 48 4 13 286 855 185 233 15 8 79 Total 7,862 3,055 1,053 1,678 Women Senior Management Management Headships Worker Salesforce Administrative Administrative support staff Other professionals Other technicians Total Men Senior Management Management Headships Worker Salesforce Administrative Administrative support staff Other professionals Other technicians 0 3 116 395 486 568 55 17 56 1,696 0 7 149 4,208 948 531 112 14 197 0 2 84 70 102 229 24 7 24 542 1 9 221 1,306 484 260 57 6 169 0 2 39 10 21 55 1 0 3 131 1 1 111 529 117 98 16 4 45 0 3 54 27 13 87 4 5 6 199 4 10 232 828 172 146 11 3 73 Total 6,166 2,513 922 1,479 200 Total 10 58 1,721 8,834 2,657 2,285 285 59 719 16,628 0 13 396 528 641 1,018 85 29 100 2,810 10 45 1,325 8,306 2,016 1,267 200 30 619 13,818 4 21 715 1,461 314 311 5 3 146 2,980 0 3 103 26 19 79 1 0 11 242 4 18 612 1,435 295 232 4 3 135 2,738 INTEGRATED ANNUAL REPORT 2023201 Employees categorized by individuals with disabilities By number of own collaborators (Head Count) as of December 31, 2023. CMF 5.1.5 Women Men Total Senior Management Management Headships Worker Salesforce Administrative Administrative support staff Other professionals Other technicians Total 0 0 2 13 1 168 31 0 1 216 0 0 1 58 4 111 55 0 6 235 0 0 3 71 5 279 86 0 7 451 Salary gap: Mean Salary ratio calculated with the mean = (Mean gross hourly wage Women/ Mean gross hourly wage Men)*100 GRI 405-2 | CMF 5.4.2 Ratio of initial basic salary vs. legal minimum wage GRI 202-1 Argentina Brazil Chile Paraguay 2020 2021 2022 2023 330.6% 316.5% 317.8% 298.5% 115.4% 107.6% 117.9% 107.2% 143.4% 182.9% 163.0% 151.1% 114.0% 126.1% 118.2% 60.0% Salary gap: Median Salary ratio calculated with the median = (Median gross hourly wage Women/ Median gross hourly wage Men)*100 GRI 405-2 | CMF 5.4.2 Note: Minimum initial basic salary with no additional payments. There are no significant proportions of collaborators who receive their salaries based on minimum wage rules. Argentina corresponds to Andina Argentina and Andina Empaques Argentina. Chile corresponds to Andina Chile, Vital Aguas, Vital Jugos, Envases Central and Reciclar. Senior Management Management Headships Worker Salesforce Administrative Administrative support staff Other professionals Other technicians Total Senior Management Management Headships Worker Salesforce Administrative Administrative support staff Other professionals Other technicians Total TOTAL Coca-Cola Andina N/A 75.7% 97.5% 98.1% 78.2% 87.0% 82.4% 116.4% 97.5% 111.2% TOTAL Coca-Cola Andina N/A 85.3% 92.2% 112.4% 92.5% 95.7% 66.1% 101.2% 89.9% 147.4% Ratio between basic salary and total remuneration GRI 405-2 Senior Management Management Headships Worker Salesforce Administrative Administrative support staff Other professionals Other technicians Women N/A 87.6% 76.7% 91.2% 95.4% 87.7% N/A N/A N/A Argentina Men 87.6% 88.0% 74.1% 92.4% 96.3% 85.3% N/A N/A N/A Total Women 87.6% 87.9% 74.4% 92.3% 96.2% 86.2% N/A N/A N/A N/A 62.7% 64.2% 92.6% 77.8% 89.8% 93.1% 87.6% 91.4% Brazil Men 54.2% 55.5% 77.4% 72.5% 67.9% 89.7% 91.9% 87.1% 90.4% Total 86.9% 88.9% 88.7% 83.8% 74.6% Total Women 54.2% 56.7% 73.6% 73.5% 70.8% 89.8% 92.3% 87.3% 90.5% 76.2% N/A 81.0% 84.2% 84.6% 65.7% 89.7% 75.5% 92.1% 80.1% Chile Men 65.2% 79.9% 83.4% 83.1% 60.1% 84.7% 68.8% 93.6% 78.2% Total Women 65.2% 80.2% 83.6% 83.3% 61.6% 86.7% 70.1% 93.0% 78.5% 81.0% N/A 81.8% 86.4% 97.1% 28.9% 94.1% N/A 93.1% N/A 88.6% Paraguay Men 74.3% 79.4% 68.0% 85.2% 29.6% 94.6% N/A N/A 82.8% 76.3% Total 74.3% 79.8% 72.9% 85.5% 29.6% 94.4% N/A 93.1% 82.8% 78.2% 83.3% 80.4% Argentina corresponds to Andina Argentina and Andina Empaques Argentina. Chile corresponds to Andina Chile, Vital Aguas, Vital Jugos, Envases Central and Reciclar. INTEGRATED ANNUAL REPORT 2023202 Percentage of people who used postnatal leave Percentage of people who used postnatal leave, considering the total number of people eligible to use such leave. Argentina Brazil Chile Paraguay CMF 5.7 Holding Total Women 2.3% 5.3% 7.6% 3.8% 5.6% 5.3% Men 1.8% 2.5% 3.1% 2.5% 7.1% 2.5% Total 1.8% 3.0% 4.0% 2.7% 6.5% 3.0% Argentina corresponds to Andina Argentina and Andina Empaques Argentina. Chile corresponds to Andina Chile, Vital Aguas, Vital Jugos, Envases Central and Reciclar. INTERNAL CLIMATE AND BENEFITS Internal climate assessment (organizational commitment) Argentina Brazil Chile Paraguay 2022 3.5 4.1 3.7 3.7 2023 3.61 4.15 3.73 3.82 Note: In 2022 the survey presents a change in methodology, we moved to a questionnaire that focuses only on the main climate variables, with a score from 1 to 5. Argentina corresponds to Andina Argentina and Andina Empaques Argentina. Chile corresponds to Andina Chile. Argentina Brazil Chile Paraguay 2020 2021 2022 2023 1.97% 2.10% 5.35% 1.60% 2.95% 2.28% 7.05% 1.03% 3.53% 1.86% 6.42% 1.29% 3.50% 1.64% 4.09% 1.96% Note: own staffing Argentina corresponds to Andina Argentina and Andina Empaques Argentina. Chile corresponds to Andina Chile, Vital Aguas, Vital Jugos, Envases Central and Reciclar. Absenteeism rate (Percentage of absenteeism/ year) Average days used during postnatal leave By number of own employees (Head Count) as of December 31, 2023. Argentina Brazil Chile Paraguay Total Senior Management Management Headships Worker Salesforce Administrative Administrative support staff Other professionals Other technicians Total Women N/A N/A 15 59 63 53 N/A N/A N/A 44 Men N/A N/A 4 4 5 4 N/A N/A N/A 4 Women N/A N/A 88 82 93 96 100 120 80 93 Men N/A N/A 5 5 5 5 5 N/A 4 5 Women N/A N/A 95 69 182 128 0 89 105 116 Men N/A 0 12 15 15 16 N/A 20 0 14 Women N/A N/A 135 N/A N/A 126 N/A N/A N/A 132 Men N/A N/A 14 14 14 14 N/A N/A 14 14 Women N/A N/A 91 74 109 107 50 95 99 100 Men N/A 0 10 8 10 10 5 20 4 8 Days granted for postnatal leave for men: Argentina: 3 days (plus 4 additional days granted by the Company); Brazil: 5 days; Chile: 5 days (10 additional consecutive days granted by the Company); Paraguay: 14 calendar days (including holidays and Sundays). Days granted for postnatal leave for women: Argentina: 90 days; Brazil: 120 days; Chile: 84 days (extended postnatal: 84 days or 126 half days); Paraguay: 126 calendar days (including holidays and Sundays). Number of collaborators who have returned to work after completing parental leave by operation GRI 401-3 Argentina Brazil Chile Paraguay Total Coca-Cola Andina 2020 2021 2022 2023 Women 14 41 40 14 109 Men 97 149 82 58 386 Women 16 41 29 7 93 Men 65 167 70 45 347 Women 10 32 32 4 78 Men 59 121 81 48 309 Women 10 40 47 7 104 Men 51 135 75 38 299 Note: own staffing Argentina corresponds to Andina Argentina and Andina Empaques Argentina. Chile corresponds to Andina Chile, Vital Aguas, Vital Jugos, Envases Central, Reciclar and Holding. INTEGRATED ANNUAL REPORT 2023Additional benefits GRI 401-2, 403-6 | CMF 5.8 Health benefits Social benefits % of operations with this benefit Full time employees Part time employees or temporary workers Maternity and paternity leave in excess of what is mandated by law 75.0% 75.0% Medical assistance and insurance 100.0% 75.0% Life Insurance in excess of what is mandated by law 100.0% 100.0% Dental plan 50.0% 50.0% Health insurance or social security plan, depending on the country. Includes the employee and family group, the company assumes the entire disparity between the value of the plan and legal and other forms of contributions. 50.0% 50.0% Food re-education programs. 50.0% 50.0% Gymnastics at work: access to physical activity plans in the company’s own facilities or by agreement, for the care of employees. 75.0% 75.0% Preventive vaccination programs (dengue, flu, yellow fever, hepatitis A, etc.) 75.0% 75.0% Medical check-up 100.0% 100.0% Sports and recreation program for workers 50.0% 50.0% Discount agreements with food companies and others. 75.0% 75.0% Refreshments: Fruit and yogurt for administrative positions. 50.0% 50.0% On-site nutritionist 50.0% 50.0% Discount agreements with health institutions and pharmacies. 50.0% 50.0% Conferences, workshops and talks of interest to employees and their families. 75.0% 75.0% Education benefits Scholarships for academic excellence for employees' children for university careers 25.0% 25.0% Discounts on the fees of different educational programs for employees. Leaves of absence for study exams in excess of what is mandated by law 100.0% 75.0% 75.0% 50.0% 203 Leave for marriage, death in the immediate family, siblings and grandparents in excess of what is mandated by law Flexible hours for areas where operations are not affected (e.g. short Fridays). Special holidays (Labor Day, Women's Day, Children's Day, Secretary's Day, etc.) Additional vacation week for senior positions and above. Casual Fridays Accompanying retirees Half-birthday (FCCT) Internal library Vacation leave during vacation period Paid vacation leave with vacation bonus % of operations with this benefit Full time employees Part time employees or temporary workers 75.0% 75.0% 75.0% 75.0% 100.0% 100.0% 75.0% 75.0% 100.0% 50.0% 25.0% 50.0% 50.0% 75.0% 75.0% 50.0% 25.0% 50.0% 50.0% 75.0% Gift of summer and winter clothing for administrative areas 25.0% 25.0% Spouse's death leave in excess of the law Moving leave above the law Blood donation leave above the law Additional 2 days’ vacation leave for travel over 1000 kms for a minimum of 10 days (DCCT) Christmas party for employee and family Christmas gift for employees' children Extension of leave of absence for death of indirect family member in excess of what is mandated by law Home Office Breastfeeding room Nursery - Crèche room Tickets to participate in events. 75.0% 25.0% 50.0% 75.0% 25.0% 50.0% 50.0% 50.0% 25.0% 25.0% 25.0% 25.0% 75.0% 75.0% 100.0% 75.0% 75.0% 75.0% 75.0% 75.0% 50.0% 75.0% INTEGRATED ANNUAL REPORT 2023204 Economic benefits % of operations with this benefit Full time employees Part time employees or temporary workers Free beverage for internal consumption Birthday/Christmas/other drinks benefit Free beverage for employees' children's birthdays School kit, bonus for children under 18 years of age Housing subsidies Retirement bonus Transportation service for all personnel Canteen service (with some % discount) Contests for children of employees with the highest GPA Christmas box Year-end/Christmas gift Newborn gift Products available to employees for internal consumption Payday (last working day of the month or preceding Friday) Discount on the purchase of company products Loans Discount club (vehicles, properties, services, etc.) Additional for university or tertiary degree for DCCT employees. Reimbursement of hotel expenses for DCCT employees with a cap. Extraordinary salary advance Payment of medical leave subsidy for first 3 days which are not covered by health plan. Galicia bank branch at Montecristo plant Optional auto/home insurance with company's insurance agreement Employer's contribution to life insurance and/or incorporation of spouse into the insurance policy Gifts for specific celebrations (workers' day, women's day, children's day, secretary's day, etc.) Financing of recreational activities (e.g., wedding reception, children's day, etc.). Merit-based salary review 100.0% 100.0% 75.0% 100.0% 50.0% 100.0% 50.0% 75.0% 25.0% 100.0% 50.0% 50.0% 75.0% 100.0% 75.0% 50.0% 75.0% 75.0% 75.0% 75.0% 50.0% 50.0% 50.0% 75.0% 75.0% 50.0% 75.0% 100.0% 100.0% 50.0% 75.0% 25.0% 75.0% 50.0% 75.0% 25.0% 100.0% 50.0% 50.0% 75.0% 100.0% 75.0% 25.0% 75.0% 50.0% 50.0% 50.0% 50.0% 50.0% 50.0% 75.0% 75.0% 50.0% 50.0% INTEGRATED ANNUAL REPORT 2023TALENT ATTRACTION AND DEVELOPMENT Number of new collaborators hired 2023 (Number of collaborators) GRI 401-1 205 Argentina Brazil Chile Paraguay Holding Under 30 years of age Between 30 and 50 years Over 50 years old Total Women 33 24 - 57 Men 67 66 1 134 Women 221 186 16 423 Men 905 957 62 1,924 Women 28 30 1 59 Men 47 73 15 135 Argentina corresponds to Andina Argentina and Andina Empaques Argentina. Chile corresponds to Andina Chile, Vital Aguas, Vital Jugos, Envases Central and Reciclar. Women Men Women Men 12 9 1 22 16 23 2 41 0 2 0 2 New collaborators hiring rate 2023 (new collaborators / own staffing) Under 30 years of age GRI 401-1 Between 30 and 50 years Over 50 years old Total Argentina Brazil Chile Paraguay Holding Women 0.28 0.10 0.00 0.15 Men 0.14 0.03 0.00 0.04 Women 0.40 0.24 0.19 0.30 Men 0.48 0.24 0.09 0.29 Women 0.13 0.05 0.01 0.07 Men 0.07 0.04 0.02 0.04 Women 0.26 0.09 0.08 0.13 Men 0.07 0.04 0.03 0.05 Women 0.00 0.17 0.00 0.11 Argentina corresponds to Andina Argentina and Andina Empaques Argentina. Chile corresponds to Andina Chile, Vital Aguas, Vital Jugos, Envases Central and Reciclar. Average monthly turnover rate GRI 401-1 2020 2021 2022 2023 Argentina Brazil 0.2% 0.4% 0.5% 0.6% 2.7% 2.4% 2.4% 2.2% Chile 1.1% 1.2% 1.6% 1.4% Paraguay 0.3% 0.4% 0.5% 0.3% Note: Does not include equity investees. Note: Voluntary turnover rate Coca-Cola Andina 2023: 1.4%. Argentina corresponds to Andina Argentina and Andina Empaques Argentina. Chile corresponds to Andina Chile, Vital Aguas, Vital Jugos, Envases Central and Reciclar. 0 1 0 1 Men 0.00 0.05 0.00 0.04 INTEGRATED ANNUAL REPORT 2023Total training hours 2023 by function category Total training hours Women Men Average training hours 2020 2021 2022 2023 Note: Own staffing 2020 2021 2022 2023 Note: Own staffing 40,045 63,715 59,010 88,106 Women 19.4 27.3 21.8 31.4 156,232 253,455 245,879 314,349 Men 11.6 18.5 17.8 22.7 Total 196,277 317,170 304,889 402,455 Total 12.6 19.8 18.5 24.2 206 Total 273 2,140 88,665 Women Men Senior Management Management Headships Worker Salesforce Administrative Administrative support staff Other professionals Other technicians 44 572 18,818 18,767 4,763 22,944 1,164 17,736 3,299 229 1,568 69,847 149,437 168,204 17,458 18,868 4,907 32,547 19,487 22,221 41,812 6,071 50,283 22,786 Total 88,106 314,349 402,455 Note: Own staffing Total training hours 2023 by operation Argentina Brazil Women Men Total Women Men Total Women Chile Men Paraguay Holding Total Women Men Total Women Men Total Senior Management Management Headships Worker Salesforce - 39 - - 339 378 0 10 2 49 2 59 - - - 217 715 932 44 298 227 312 271 610 - 8 4,329 24,202 28,530 2,525 8,692 11,218 10,144 33,221 43,365 1,705 3,551 5,256 115 5,506 37,046 42,552 4,154 75,211 79,365 9,076 33,308 42,384 567 8,332 8,899 7,025 10,139 1,041 1,781 2,822 31 41 3,872 3,903 321 362 - - 0 153 182 - - 0 161 296 - - Administrative 11,616 12,314 23,930 4,926 1,070 1,091 2,161 204 34 238 Administrative support staff Other professionals Other technicians - 5 - - 72 - 77 126 126 2,847 18,090 20,937 - 761 761 452 511 55 - 240 - 295 - 962 - - - - - - - - - 3,114 6,127 1,081 81 4,431 10,558 3,928 4,057 5,138 28 998 611 639 18 99 17,650 32,457 50,107 Total 22,062 82,430 104,492 19,939 117,575 137,514 42,084 103,852 145,936 3,695 10,123 13,818 326 369 696 Note: Own staffing Argentina corresponds to Andina Argentina and Andina Empaques Argentina. Chile corresponds to Andina Chile, Vital Aguas, Vital Jugos, Envases Central and Reciclar. Average annual training hours 2023 by function category GRI 404-1 | CMF 5.8.III Senior Management Management Headships Worker Salesforce Administrative Administrative support staff Women N/A 44.0 47.5 35.5 7.4 22.5 13.7 Men 22.9 34.9 52.7 18.0 8.7 14.9 24.5 Total 27.3 36.9 51.5 19.0 8.4 18.3 21.3 Topics and subjects covered in the training sessions GRI 205-2, 404-2 | CMF 5.8.IV 2020 2021 2022 2023 Job skills development 40.5% 45.9% 43.0% 46.2% Skills development and employability 20.4% 16.0% 25.1% 29.5% Job security 27.2% 16.8% 23.9% 17.0% Sustainability and environment 6.5% 18.1% 2.0% 3.8% Ethics and code of conduct 5.4% 3.2% 5.9% 3.5% Other professionals 611.6 1,084.9 852.3 Note: Own staffing Other technicians Total Note: Own staffing 33.0 31.4 31.5 22.7 31.7 24.2 INTEGRATED ANNUAL REPORT 2023Average annual training hours 2023 by operation Argentina Brazil Women Men Total Women Men Total Women Senior Management Management Headships Worker Salesforce Administrative Administrative support staff Other professionals Other technicians Total N/A 39.0 56.2 64.0 18.9 63.8 N/A N/A N/A 58.7 0.0 56.5 46.1 21.9 19.4 36.1 N/A N/A N/A 27.6 0.0 54.0 47.4 24.0 19.3 45.8 N/A N/A N/A 31.0 N/A 10.1 17.3 20.6 6.7 14.1 13.9 9.0 42.5 14.2 1.6 9.9 24.3 17.9 6.3 12.4 23.7 1.8 42.2 17.7 207 Paraguay Holding Total Women Men Total Women Men Total Chile Men 0.0 44.7 1.6 9.9 22.3 18.0 6.4 13.3 20.6 N/A 43.4 97.5 39.3 7.6 12.5 4.0 5.2 1,103.1 1,622.9 1,391.9 42.2 17.1 0.0 49.7 4.9 31.9 4.0 35.6 0.0 N/A 227.0 271.0 44.4 149.0 130.8 121.1 26.2 17.2 19.6 4.8 2.1 5.5 6.3 21.8 18.3 3.4 6.8 13.5 N/A 0.0 N/A 22.7 34.6 19.9 8.1 3.1 11.5 N/A N/A 15.0 11.3 55.4 21.6 8.0 3.3 12.4 N/A 0.0 28.3 13.0 N/A 2.0 28.7 N/A N/A 25.4 N/A 0.0 N/A 18.1 0.0 17.1 18.2 N/A N/A 17.2 0.0 N/A N/A 13.2 0.0 12.4 21.2 N/A N/A 23.8 0.0 0.0 N/A 15.1 Note: Own staffing Argentina corresponds to Andina Argentina and Andina Empaques Argentina. Chile corresponds to Andina Chile, Vital Aguas, Vital Jugos, Envases Central and Reciclar. Investment in training CMF 5.8.I Investment in training (US$) 944,815 967,222 1,118,018 2021 2022 2023 Percentage of revenues invested in training Sales (MUS$) Note: Own staffing 0.03% 2,848 0.03% 3,058 0.04% 3,094 Percentage of employees with performance evaluations GRI 404-3 Argentina Brazil Chile Paraguay 2020 2021 2022 2023 55.4% 96.5% 86.8% 94.3% 100.0% 100.0% 100.0% 100.0% 97.1% 74.9% 98.2% 88.8% 97.8% 34.8% 97.8% 49.2% Only Argentina considers seasonal staffing in the calculation. Additionally, in the case of Paraguay, it does not consider staff with less than 6 months of seniority and in the case of Chile, it does not consider operators or staff with less than 6 months of seniority. Note: over own staffing Argentina corresponds to Andina Argentina and Andina Empaques Argentina. Chile corresponds to Andina Chile, Vital Aguas, Vital Jugos and Envases Central. INTEGRATED ANNUAL REPORT 2023208 HEALTH AND SAFETY Fatality rate: Own staffing CMF 5.6 2022 2023 Andina Argentina Andina Brazil Andina Chile Andina Paraguay Main subsidiaries Coca-Cola Andina VJSA VASA ECSA Other consolidated subsidiaries* Total Coca-Cola Andina 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 Occupational disease rate: Own staffing CMF 5.6 2022 2023 Andina Argentina Andina Brazil Andina Chile Andina Paraguay Main subsidiaries Coca-Cola Andina VJSA VASA ECSA Other consolidated subsidiaries* Total Coca-Cola Andina 4.1 0.0 0.0 0.0 0.8 0.0 0.0 0.0 0.0 0.8 1.0 0.0 0.0 0.0 0.2 0.0 0.0 0.0 0.0 0.2 Calculation: No. of fatalities due to occupational accidents / No. of workers x 100,000. Calculation: No. of occupational diseases / No. of workers x 100. Accident rate: Own staffing CMF 5.6 2022 2023 Andina Argentina Andina Brazil Andina Chile Andina Paraguay Main subsidiaries Coca-Cola Andina VJSA VASA ECSA Other consolidated subsidiaries* Total Coca-Cola Andina 3.3 0.6 0.8 0.4 1.2 2.5 0.0 1.3 1.8 1.2 2.9 0.7 0.9 0.8 1.2 1.7 1.4 0.7 1.4 1.2 Average days lost due to accidents: Own staffing CMF 5.6 Andina Argentina Andina Brazil Andina Chile Andina Paraguay Main subsidiaries Coca-Cola Andina VJSA VASA ECSA Other consolidated subsidiaries* Total Coca-Cola Andina 25.6 9.4 18.1 5.5 19.6 29.1 0.0 21.5 27.4 19.9 2022 2023 Calculation: No. of work accidents / No. of workers x 100. Calculation: days lost due to accidents / No. of work accidents. Occupational accident fatality rate: Own staffing GRI 403-9 Andina Argentina Andina Brazil Andina Chile Andina Paraguay Main subsidiaries Coca-Cola Andina Other consolidated subsidiaries* Total Coca-Cola Andina 2022 0.00 0.00 0.00 0.00 0.00 0.00 0.00 2023 0.00 0.00 0.00 0.00 0.00 0.00 0.00 Occupational accident fatality rate: Third-party staffing GRI 403-9 Andina Argentina Andina Brazil Andina Chile Andina Paraguay Main subsidiaries Coca-Cola Andina Other consolidated subsidiaries* Total Coca-Cola Andina 2022 0.00 0.00 0.00 0.00 0.00 0.00 0.00 Calculation: No. of deaths due to occupational accidents*200,000/HH worked. Calculation: No. of deaths due to occupational accidents*200,000/HH worked. 30.7 10.2 40.7 17.6 25.9 20.4 11.0 3.0 16.6 25.5 2023 0.03 0.00 0.00 0.00 0.01 0.00 0.01 INTEGRATED ANNUAL REPORT 2023209 Injury rate due to occupational accidents with major consequences: Own staffing GRI 403-9 Andina Argentina Andina Brazil Andina Chile Andina Paraguay Main subsidiaries Coca-Cola Andina 2022 0.09 0.00 0.00 0.00 0.02 2023 0.03 0.00 0.00 0.00 0.01 Injury rate due to occupational accidents with major consequences: Third-party staffing GRI 403-9 Andina Argentina Andina Brazil Andina Chile Andina Paraguay Main subsidiaries Coca-Cola Andina 2022 0.12 0.00 0.00 0.00 0.04 2023 0.00 0.00 0.00 0.00 0.00 Calculation: No. of injuries due to occupational accidents with major consequences x200,000/HH worked. Note: Does not consider other consolidated subsidiaries. Calculation: No. of injuries due to occupational accidents with major consequences x200,000/HH worked. Note: Does not consider other consolidated subsidiaries. Labor injury rate (LTIR): Own staffing GRI 403-9 Andina Argentina Andina Brazil Andina Chile Andina Paraguay Main subsidiaries Coca-Cola Andina 2022 3.16 0.58 0.69 0.32 1.08 2023 2.78 0.58 0.84 0.62 1.07 Labor injury rate (LTIR): Third-party staffing GRI 403-9 Andina Argentina Andina Brazil Andina Chile Andina Paraguay Main subsidiaries Coca-Cola Andina 2022 0.58 0.00 1.62 0.15 0.88 2023 0.66 0.00 1.24 0.10 0.73 Calculation: No. of injuries due to occupational accidents x200,000/HH worked. LTIR = Lost Time Incident Rate, frequency rate, number of lost time accidents per 200,000 hours worked. Note: Does not consider other consolidated subsidiaries. Calculation: No. of occupational injuries x200,000/HH worked. LTIR = Lost Time Incident Rate, frequency rate, number of lost time accidents per 200,000 hours worked. Note: Does not consider other consolidated subsidiaries. Accident rate (LTIR): Own staffing + third parties GRI 403-9 Andina Argentina Andina Brazil Andina Chile Andina Paraguay Main subsidiaries Coca-Cola Andina Other consolidated subsidiaries* Total Coca-Cola Andina 2022 1.84 0.51 1.23 0.22 1.00 1.26 1.01 2023 1.63 0.51 1.07 0.30 0.93 1.17 0.94 Days lost due to accidents rate (LTISR): Own + third parties’ staffing GRI 403-9 Andina Argentina Andina Brazil Andina Chile Andina Paraguay Main subsidiaries Coca-Cola Andina Other consolidated subsidiaries* Total Coca-Cola Andina 2022 49.0 4.8 14.8 2.7 18.0 20.8 18.1 Calculation: No. of occupational injuries x200,000/HH worked. LTIR = Lost Time Incident Rate, frequency rate, number of lost time accidents per 200,000 hours worked. Target LTIR 2023 for main subsidiaries is 0.95. Calculation: N° days lost due to accidents x200,000/HH worked. LTISR = Lost Time Injury Severity Rate, number of days lost per 200,000 hours worked. Occupational disease rate: Own + third parties’ staffing GRI 403-10 Andina Argentina Andina Brazil Andina Chile Andina Paraguay Main subsidiaries Coca-Cola Andina 2022 1.91 0.00 0.00 0.00 0.45 Calculation: No. of persons with occupational disease x200,000/HH worked. Note: Does not consider other consolidated subsidiaries. 2023 53.4 5.3 28.6 5.2 23.9 18.5 23.8 2023 0.45 0.00 0.00 0.00 0.11 INTEGRATED ANNUAL REPORT 2023210 COMMUNITY Food loss [Tn/year] GRI: 306-4; 306-5 2020 2021 2022 2023 Food loss and waste 35,814 29,846 39,599 47,251 Used for alternative purposes 2,128 904 1,124 2,662 Total Coca-Cola Andina 33,686 28,942 38,475 44,589 Number of beneficiaries in the community [Quantity/year] GRI 413-1 Argentina Brazil Chile Paraguay 2020 2021 2022 2023 352,597 387,644 493,026 310,369 310,385 38,697 29,967 29,713 1,036,180 159,671 217,589 577,144 46,520 83,513 68,204 117,308 Total Coca-Cola Andina 1,745,682 669,525 808,786 1,034,534 Volunteer hours (hrs/year) GRI 413-1 2020 2021 2022 2023 Argentina Brazil Chile Paraguay 907 252 849 - 870 312 13 - Total Coca-Cola Andina 2,008 1,195 343 364 35 - 742 701 813 402 - 1,916 Liters of beverage donated (liters/year) GRI 413-1 Argentina Brazil Chile Paraguay 2020 2021 2022 2023 945,117 377,737 678,283 271,847 122,787 196,604 36,046 111,207 549,124 280,783 407,588 2,136,142 511,141 48,866 2,253 142,733 Total Coca-Cola Andina 2,128,169 903,990 1,124,169 2,661,929 INTEGRATED ANNUAL REPORT 2023211 Comment NORMS AND STANDARDS INDEX CMF-461 INDEX CMF 1 2. Entity Profile 2.1. 2.2. 2.3. Mission, vision, purpose and values Historical information of the entity Ownership 2.3.1 2.3.2 2.3.3 2.3.4 2.3.4.i 2.3.4.ii Control situation Significant changes in ownership or control Identification of partners or majority shareholders Shares, their characteristics and rights Description of the series of actions Dividend policy 2.3.4.iii Statistical information 2.3.4.iii.a Dividends 2.3.4.iii.b Transactions in stock exchanges 2.3.4.iii.c Number of shareholders 2.3.5 Other securities issued by the entity 3. Corporate Governance 3.1 Governance framework 3.1 3.1.i 3.1.ii 3.1.iii 3.1.iv 3.1.v 3.1.vi Organizational Chart Assurance and evaluation of corporate governance Approach to sustainability in business Detection and Management of Conflicts of Interest Concerns of key stakeholders Promotion of innovation, research and development Detection and reduction of organizational, social or cultural barriers 3.1.vii Identification of diversity of skills, knowledge, conditions, experiences and visions 3.2 Board of Directors 3.2.i 3.2.ii 3.2.iii 3.2.iv 3.2.v Identification of its members Income of the members of the Board of Directors Policy for the hiring of experts by the Board of Directors Knowledge matrix Induction of New Members Page 5,10,47,66 12 32,131-132,134 131 131-132, 134 130 135 135 136-137 130 137 26 27, 46 16, 26-27, 47, 53, 66 43-44, 46-47 16-18 88-91 46, 66 26, 47, 66 29-31 35 34 33 32 INTEGRATED ANNUAL REPORT 2023 Frequency of meetings with risk management, internal audit and social responsibility units Page 38 Comment Reports on matters related to environmental and social matters 27, 33, 36, 48, 53 212 3.2.vi 3.2.vii 3.2.viii 3.2.ix Field visits Collective and/or individual performance 3.2.ix.a Detection of areas in which the Board of Directors can be trained 3.2.ix.b Detection and reduction of organizational, social or cultural barriers of the board of directors 3.2.ix.c Hiring of consultants to evaluate the performance and functioning of the Board of Directors. 3.2.x 3.2.xi 3.2.xii Minimum number of regular meetings Change in internal organization and operation in contingency or crisis situations System of access to information for board members 3.2.xii.a System of access to information for board members: minutes and documents 3.2.xii.b System for access to information for board members: minutes 3.2.xii.c System of access to information for the members of the Board of Directors: complaints channel 3.2xii.d System of access to information for Board members: final text of the minutes of each meeting. 3.2.xiii Formation of the Board of Directors 3.2.xiii.a Composition of the Board of Directors: men and women 3.2.xiii.b Formation of the Board of Directors: nationality 3.2.xiii.c Composition of the Board of Directors: age range 3.2.xiii.d Composition of the Board of Directors: seniority in the organization 3.2.xiii.e Conformation of the Board of Directors: Disability status 3.2.xiii.f Conformation of the Board of Directors: salary gap 3.3 Board Committees 3.3.i 3.3.ii 3.3.iii 3.3.iv 3.3.v 3.3.vi Description of the role and main functions of committees Identification of its members Committee members' incomes Main activities carried out by the committee during the year Hiring of consultants and expenses Directors' Committee under Article 50 bis of Law No. 18,046 3.3.vii Frequency of reporting to the Board of Directors 3.4 Chief Executives 3.4.i 3.4.ii 3.4.iii 3.4.iv Position, name, RUT, profession, and date since the position has been held Amount of compensation received by chief executive officers Compensation plans or special benefits plans for senior executives Percentage of ownership interest of the issuer 3.5 Adherence to national or international codes 33 34 34 33 34 33 33 34 34 34 45 34 33, 196 33, 196 196 196 196 35 36-37 36-37 35 36-37 34 38 36-37 39-41 39, 42 42 42, 132 32 INTEGRATED ANNUAL REPORT 2023 213 Comment 3.6 Risk management 3.6.i 3.6.ii 3.6.ii.a 3.6.ii.b 3.6.ii.c 3.6.ii.d 3.6.ii.e General guidelines established by the Board of Directors Risks and opportunities that could materially affect business performance and financial condition Risks and opportunities inherent to the entity's activities Information security risks Risks related to free competition Consumer health and safety risks Other risks and opportunities arising from impacts on the environment or society, generated directly or indirectly 3.6.iii Detection of risks and how the relatively more significant risks are identified 3.6.iv 3.6.v 3.6.vi 3.6.vii 3.6.viii 3.6.ix 3.6.x 3.6.xi 3.6.xii Role of the Board of Directors, or administrative body, and senior management, in the detection, evaluation, management and monitoring of risks Risk Management Unit Internal auditing unit or equivalent Code of Ethics or Code of Conduct or equivalent document Information dissemination and training programs on the policies, procedures, controls and codes implemented for risk management. Channel available to its personnel, shareholders, customers, suppliers and/or third parties outside the entity, for the reporting of possible irregularities or illicit acts. Succession plan for the general manager and other principal executives Review of salary structures and compensation policies by the Board of Directors Salary structures and compensation and indemnification policies for the chief executive officer and other key executives 3.6.xiii Crime prevention model implemented in accordance with Law No. 20,393 3.7 Relationship with stakeholders and the general public 3.7.i 3.7.ii 3.7.iii 3.7.iv Stakeholder Relations and Media Relations Unit Continuous improvement procedure for processes of preparation and dissemination of disclosures made by the entity to the market. Procedure for shareholders to be informed in advance of the shareholders' meeting at which directors are to be elected about the characteristics, capabilities and visions of the nominees. System or procedure that allows shareholders to participate and exercise their voting rights by remote means 4. Strategy 4.1 4.2 4.3 Time horizons Strategic objectives Investment plans Page 47-48 50-55 50-55 57 56 56 56 49 38, 48 38, 48 38, 48-49 28, 46 28, 49 45 62 42 42 43 21-22 14 32-33 135 172 16, 47 19-20 INTEGRATED ANNUAL REPORT 2023 5. Persons 5.1 Staffing 5.1.1 5.1.2 5.1.3 5.1.4 5.1.5 Number of persons by sex Number of persons by nationality Number of people by age range Length of service Number of people with disabilities 5.2 5.3 5.4 Labor Formality Job adaptability Pay equity by gender 5.4.1 5.4.2 Equity policy Wage gap (Mean and Median) 5.5 Workplace and sexual harassment 5.6 5.7 5.8 Occupational safety Postnatal leave Training and benefits 5.8.i 5.8.ii 5.8.iii 5.8.iv Total amount of monetary resources and the percentage they represent of income Total number of trained personnel and the percentage that this number represents of the total staffing Average Annual Training Hours Subjects covered by the training courses 5.9 Subcontracting policy 214 Comment During 2023, 3 complaints of sexual harassment were registered in Chile, all of which were referred to the respective Provincial or Communal Labor Inspections; and 15 complaints of labor harassment, filed with People Management, which were investigated internally in accordance with the provisions of the Company’s Internal Regulations of Order, Hygiene and Safety. In Brazil, there were 6 complaints of labor harassment, one of which was filed with the competent labor authority in that country. The regular procedure established in each jurisdiction was followed for the treatment of each of them. In 2023, the Company trained 7,987 collaborators in labor and sexual harassment issues. Although the Company does not have a transverse subcontracting policy, each of the operations has procedures that regulate the subcontracting of personnel performing functions within the Company, which incorporate the guidelines of local laws related to the Company’s joint and several liability. Page 197 198 199 200 201 196-197 197 68 201 47, 67 72, 208 68, 202 64, 68, 203 64, 207 64 206 206 28 INTEGRATED ANNUAL REPORT 2023 6. Business Model 6.1 Industrial sector 6.1.i 6.1.ii 6.1.iii 6.1.iv 6.1.v 6.1.vi 6.2 Business Nature of the products and/or services Competition in the industrial sector Legal or regulatory framework that regulates or affects the industry in which the company participates Domestic or foreign regulatory entities with oversight powers over the entity Main stakeholders Affiliation to guilds, associations or organizations 6.2.i 6.2.ii 6.2.iii 6.2.iv 6.2.v 6.2.vi 6.2.vii Main goods produced and/or services rendered and the main markets in which these products are marketed Sales Channels and Distribution Methods Number of suppliers that individually represent at least 10% of the total purchases made during the period. Number of customers that individually account for at least 10% of the segment's revenue Main brands used in the marketing of goods and services Patents owned by the entity Principal licenses, franchises, royalties and/or concessions owned by the entity 6.2.viii Other external environmental factors relevant to business development 6.3 6.4 Stakeholders Properties and facilities 6.4.i 6.4.ii 6.4.iii Most relevant characteristics of main properties Natural resource extraction companies: Identification of concession areas and/or land owned by the company Ownership status of the facilities or some other type of contract, such as financial or operating leasing 6.5 Subsidiaries, associates and investments in other companies 6.5.1 6.5.1.i 6.5.1.ii Subsidiaries and associates Individualization, domicile and legal nature. Subscribed and paid-in capital 6.5.1.iii Corporate purpose and clear indication of the activity or activities it carries out 6.5.1.iv Name(s) and surname(s) of the director(s), administrator(s) and general manager. 6.5.1.v Current percentage of ownership of the parent company or investing entity 6.5.1.vi 6.5.1.vii Percentage represented by the investment in each subsidiary or associate out of the total individual assets of the parent company Indication of the name and surname(s) of the director, general manager or main executives of the parent company or investing entity that hold some of these positions in the subsidiary or associate. 215 Comment Page 10 78 129 129 21-22 23 80, 173 13, 84 127 84, 175 80, 173 155 154-155 50-52, 56 21-23 149-153 - Not applicable due to the nature of the business 149-153 139-146 139-146 139-146 139-146 139-146 139-146 139-146 INTEGRATED ANNUAL REPORT 2023 216 Comment The Company does not have investments representing more than 20% of the total assets of the entity. The Company does not have investments representing more than 20% of the total assets of the entity. The Company does not have investments representing more than 20% of the total assets of the entity. The Company does not have investments representing more than 20% of the total assets of the entity. 6.5.1.viii Clear and detailed description of business relationships with subsidiaries or associates 6.5.1.ix Brief list of acts and contracts entered into with subsidiaries or associates 6.5.1.x Schematic table showing ownership relations 6.5.2 Investment in other companies 6.5.2.i Individualization of them and their legal nature. 6.5.2.ii Percentage of participation. 6.5.2.iii Description of the main activities performed. 6.5.2.iv Percentage of the company's individual total assets represented by these investments. 7. Supplier Management 7.1 Payment to suppliers 7.1.i 7.1.ii 7.1.iii 7.1.iv 7.1.v Number of Invoices paid Total amount paid (millions of pesos) Total amount of interest for late payment of invoices (millions of pesos) Number of Suppliers Number of agreements registered in the Register of Agreements with Exceptional Payment Periods kept by the Ministry of Economy. 7.2 Supplier evaluation Page 139-146 139-146 138 139 - - - - 124 193-195 193-195 193-195 192 195 125, 192 INTEGRATED ANNUAL REPORT 2023 217 8. Indicators 8.1 Legal and regulatory compliance Page Comment 8.1.1 Legal and regulatory compliance: in relation to customers 8.1.2 Legal and regulatory compliance: in relation to its employees 8.1.3 Legal and Regulatory Compliance: Environmental 8.1.4 Legal and regulatory compliance: Free competition 8.1.5 Legal and regulatory compliance: Other 8.2 Sustainability indicators by type of industry Summary of essential or material events disclosed by the entity during the annual period During 2023, the Company was not sanctioned for regulatory non-compliance related to customer rights or for violations of Law No. 19,496 on Consumer Rights Protection. During 2023, the Company was sanctioned for 46 regulatory non-compliances related to the rights of its workers in Brazil, for a total amount of R$216,435.9, while in Chile it was sanctioned for 11 non- compliances for a total of Ch$25 million. The Company has an Integrated Management System (IMS) that establishes procedures that allow it to monitor compliance with environmental regulations, which is certified annually under ISO14001 standards. During 2023, the Company had no enforceable sanctions from the Superintendency of the Environment (SMA) or equivalent agencies in foreign jurisdictions. The Company has no compliance plans or environmental damage remediation plans. During 2023, the Company was not sanctioned for regulatory non-compliance that could affect free competition. During 2023, the Company was not sanctioned for regulatory non-compliance with Law 20,393, which establishes the criminal liability of legal entities. - 71 - 46, 56 43-44, 47 218-219 157-159 A faithful synthesis of the comments and proposals relating to the progress of the company's business, made by shareholders and the Directors' Committee. 135 Availability of the entity's financial statements on the Financial Market Commission's website and on the entity's own website. 160-168 9. Relevant or essential facts 10. Shareholder and Directors’ Committee comments 11. Financial reporting INTEGRATED ANNUAL REPORT 2023 218 Comment Comment SASB INDEX CMF 8.2 Food and beverage sector - non-alcoholic beverages Industry Code: fb-nb Subject Code Accounting Parameter General Indicators FB-NB-000.A Volume of products sold Category Quantitative Unit of Measure Millions of hectoliters General Indicators FB-NB-000.B Number of production facilities Quantitative Number General Indicators FB-NB-000.C Total road miles traveled by the fleet Quantitative Miles Subject Code Accounting Parameter Category Unit of Measure Fleet fuel management FB-NB-110a.1 (1) Total amount of fuel consumed by vehicles in your fleet Quantitative Gigajoules (GJ) Fleet fuel management FB-NB-110a.1 (2) Percentage of the total amount of fuel consumed by vehicles in its fleet that is renewable fuel. Quantitative Percentage (%) Energy management FB-NB-130a.1 (1) Total energy consumed Quantitative Gigajoules (GJ) Energy management FB-NB-130a.1 (2)Percentage of energy consumed that came from the electricity grid Quantitative Percentage (%) Energy management FB-NB-130a.1 (3) Percentage of energy consumed that is renewable energy Quantitative Percentage (%) Page 175 6 190 Page 190 190 186 186 186 Water management FB-NB-140a.1 (1) Total water withdrawal Water management FB-NB-140a.1 (2) Total water consumed Water management FB-NB-140a.1 Water management FB-NB-140a.1 (3) Percentage of total water withdrawn at sites with high or extremely high initial water stress. (4) Percentage of total water consumed at sites with high or extremely high initial water stress. Quantitative Quantitative Thousands of m3 Thousands of m3 177-179 177-179 Quantitative Percentage (%) 177-179 Quantitative Percentage (%) 177-179 Water management FB-NB-140a.2 Description of water management risks and analysis of strategies and practices to mitigate them. Debate and analysis N/A 103-105,107-109 Health and nutrition FB-NB-260a.1 (1) Revenues from non-caloric and low-caloric beverages Quantitative Health and nutrition FB-NB-260a.1 (2) Revenues from beverages without added sugar Quantitative Health and nutrition FB-NB-260a.1 (3) Revenues from artificially sweetened beverages Quantitative Currency to communicate Currency to communicate Currency to communicate 174 174 174 Health and nutrition FB-NB-260a.2 Analysis of the process of identification and management of products and ingredients related to nutritional and health concerns of consumers. Debate and analysis N/A 81-82 Product labeling and marketing FB-NB-270a.1 (1) Percentage of advertisements made for children Quantitative Percentage (%) Product labeling and marketing FB-NB-270a.1 (2) Percentage of advertisements for children promoting products that comply with dietary recommendations. Quantitative Percentage (%) Product labeling and marketing FB-NB-270a.2 Product labeling and marketing FB-NB-270a.2 (1) Revenues from products labeled as containing genetically modified organisms (GMOs) Quantitative (2) Revenues from products labeled as not containing genetically modified organisms (GMO) Quantitative Currency to communicate Currency to communicate 81 81 81 81 INTEGRATED ANNUAL REPORT 2023 219 Subject Code Accounting Parameter Category Unit of Measure Page Comment Product labeling and marketing FB-NB-270a.3 Number of incidents of non-compliance with regulatory or industry codes for labeling or marketing Quantitative Number Product labeling and marketing FB-NB-270a.4 Total amount of monetary losses as a result of legal proceedings related to labeling or marketing practices. Quantitative Currency to communicate Packaging life cycle management FB-NB-410a.1 (1) Total weight of containers (including primary and secondary packaging) Quantitative Metric tons (t) Packaging life cycle management FB-NB-410a.1 (2) Percentage of total weight of packaging made from recycled or renewable materials. Quantitative Percentage (%) Packaging life cycle management FB-NB-410a.1 (3) Percentage of total weight of packaging that is recyclable, reusable or compostable. Quantitative Percentage (%) - - 182 182 96 Packaging life cycle management FB-NB-410a.2 Analysis of strategies to reduce the environmental impact of packaging throughout its life cycle. Debate and analysis N/A 95, 101 Environmental and social impacts of the ingredient supply chain FB-NB-430a.1 (1.a) Audit of suppliers' social and environmental responsibility: nonconformity rate for major nonconformities Quantitative Rate Environmental and social impacts of the ingredient supply chain FB-NB-430a.1 (1.b) Supplier social and environmental responsibility audit: non-conformance rate for minor non-conformities Quantitative Rate Environmental and social impacts of the ingredient supply chain FB-NB-430a.1 (2.a) Audit of suppliers' social and environmental responsibility: rate of corrective actions for significant nonconformities Quantitative Rate Environmental and social impacts of the ingredient supply chain FB-NB-430a.1 (2.b) Audit of suppliers' social and environmental responsibility: rate of corrective actions for minor nonconformities Quantitative Rate Supply of ingredients FB-NB-440a.1 Percentage of beverage ingredient costs sourced from regions with high or extremely high initial water stress Quantitative Percentage (%) by cost Supply of ingredients FB-NB-440a.2 List of priority beverage ingredients and description of sourcing risks due to environmental and social considerations Debate and analysis N/A 195 195 195 195 - - No non-compliance, fines or sanctions were detected regarding product labeling information, marketing communications, regulations or codes to which Coca-Cola Andina has voluntarily adhered to, in the reported period. No non-compliance, fines or sanctions were detected regarding product labeling information, marketing communications, regulations or codes to which Coca-Cola Andina has voluntarily adhered to, in the reported period. Although there is an evaluation of the most relevant suppliers for the business based on water management criteria (among others), there is no record of whether the operation associated with the supply is in a water stress zone, so this indicator was omitted in this period. Although there is traceability of ingredients and associated suppliers, there is no record of whether the operation associated with the supply is in a water stress zone, so this indicator was omitted for this period. INTEGRATED ANNUAL REPORT 2023GRI CONTENT INDEX Statement of Use: Coca-Cola Andina has presented the information cited in this GRI content index for the period from January 1 to December 31, 2023 with reference to the GRI Standards GRI 1 USED GRI 1: Fundamentals 2021 General Content 2-1 Organization details 2-2 Entities included in the organization's sustainability reports. 2-3 Reporting period, frequency and point of contact 2-4 Information reflections 2-5 External warranty 2-6 Activities, value chain and other business relationships 2-7 Employees 2-8 Non-employee workers 2-9 Governance structure and composition 2-10 Nomination and selection of the highest governance body 2-11 Chairman of the highest governance body 2-12 Role of the highest governance body in overseeing the management of impacts 2-13 Delegation of responsibility for impact management 2-14 Role of the highest governance body in sustainability reporting GRI 2: General Contents 2021 2-15 Conflicts of interest 2-16 Communication of critical concerns 2-17 Collective knowledge of the highest governance body 2-18 Evaluation of the performance of the highest governance body 2-19 Compensation policies 2-20 Process for determining compensation 2-21 Annual total compensation ratio 2-22 Sustainable Development Strategy Statement 2-23 Policy commitments 2-24 Embedding Policy Commitments 2-25 Processes for remediation of negative impacts 2-26 Mechanisms for seeking advice and raising concerns 2-27 Compliance with laws and regulations 2-28 Associations and membership 2-29 Approach to Stakeholder Engagement GRI 2: General Contents 2021 2-30 Collective bargaining agreements Page 5, 10 5 5 112 5 10, 13, 77-80, 84, 124-127, 139-148, 154-155, 192-193 196-197 197 26-27, 29-31, 36 32 29, 32 26-27 27 5, 38, 48 44 38, 45 34 34 35 35, 42 - 3-4 46-47 46-47 16-18, 50-51, 54-56, 170-171, 175 45 217 23 21-22 71 220 Comment Omitted due to confidentiality Indicator reported in line with NCG-461 indicators 8.1.1 and 8.1.2. For those collaborators not covered by collective bargaining agreements, labor conditions in Argentina are governed by the Labor Contract Law, regulatory standards and the individual contract with Andina, aligned with internal regulations and local corporate policies. In Chile, the company may extend benefits to non- unionized workers, who must pay the corresponding fee agreed with each union. INTEGRATED ANNUAL REPORT 2023Material Issues GRI 3: Material Topics 2021 3-1 Process for determining material issues 3-2 List of material topics CATEGORY: Sustainable Leadership Material Subject:: Market leadership, growth and cost control GRI 3: Material Topics 2021 GRI 201: Economic Performance 2016 Material Topic Geopolitical context of countries and markets. GRI 3: Material Topics 2021 This material topic has no specific GRI Standard associated with it. 3-3 Management of material issues 201-1 Direct economic value generated and distributed 201-2 Financial implications and other risks and opportunities due to climate change 3-3 Management of material issues INFORMATION MATERIAL SUBJECT MATTER - Geopolitical context of countries and markets 11 221 Comment Page 14 15 17-18, 77, 170 24 53 17-18, 11, 170 Material Topic Regulatory Compliance and Business Ethics GRI 3: Material Topics 2021 3-3 Management of material issues 205-1 Operations assessed for corruption-related risks 17-18, 28, 43-47, 170 43-44, 50-51 205-2 Communication and training on anti-corruption policies and procedures 28, 46-47, 124-125, 206 GRI 205: Anti-Corruption 2016 GRI 206: Anti- Competitive Behavior 2016 GRI 3: Material Topics 2021 This material topic has no specific GRI Standard associated with it. GRI 3: Material Topics 2021 This material topic has no specific GRI Standard associated with it. Material Subject Sustainable strategy and the ESG view of business Material Topic Digital Transformation and Innovation 205-3 Confirmed incidents of corruption and actions taken 206-1 Legal actions for anticompetitive behavior, antitrust and monopoly practices - - No cases of corruption of public officials, money laundering, financing of terrorism or unfair competition were detected during the reporting period. There is also no information regarding legal proceedings related to corruption that have been brought against the Company or its employees during the reporting period. Embotelladora Andina does not have or has not filed any legal actions against it related to unfair competition, antitrust and/or anti-competitive practices pending or completed in 2023. 3-3 Management of material issues 16-18, 170 MATERIAL SUBJECT INFORMATION - Sustainable strategy and the ESG approach to business 16-18 3-3 Management of material issues 17-18, 88-91, 170 MATERIAL SUBJECT INFORMATION - Sustainable strategy and the ESG approach to business 88-91 INTEGRATED ANNUAL REPORT 2023222 Page Comment CATEGORY: Circular perspective Material Subject: Circularity of packaging (returnability and recovery) GRI 3: Material Topics 2021 3-3 Management of material issues GRI 301: Materials 2016 301-1 Materials used by weight or volume 301-2 Recycled input materials used 301-3 Recovered products and their packaging materials Material Topic Waste management GRI 3: Material Topics 2021 3-3 Management of material issues 306-1 Waste generation and significant waste-related impacts 306-2 Management of significant waste-related impacts GRI 306: Waste 2020 306-3 waste generated 306-4 waste diverted for disposal 306-5 waste for disposal CATEGORY: Water Awareness Material Subject: Water management and water scarcity GRI 3: Material Topics 2021 3-3 Management of material issues 303-1 Interactions with water as a shared resource 303-2 Management of impacts related to water discharge GRI 303: Water and Effluents 2018 303-3 Water withdrawal 303-4 Water discharge 303-5 Water consumption 17-18, 95-102, 170 100, 183 100, 181 182 17-18, 95-102, 170 50-51, 95, 102 102 184 184-185, 210 184-185, 210 17-18, 103-109, 170 103-105, 108-109 103, 108 178 108, 179 177-179 INTEGRATED ANNUAL REPORT 2023223 Page Comment CATEGORY: Climate Action Material Topic Climate change and emissions GRI 3: Material Topics 2021 3-3 Management of material issues 305-1 Direct (Scope 1) GHG emissions 305-2 Indirect energy (Scope 2) GHG emissions 305-3 Other indirect GHG emissions (Scope 3) 305-4 Intensity of GHG emissions GRI 305: Emissions 2016 305-5 Reduction of GHG emissions 305-6 Emissions of ozone-depleting substances (ODS) 305-7 Oxides of nitrogen (NOX), sulfur oxides (SOX) and other significant air emissions Material Topic: Promotion of energy transition and use of renewable energies GRI 3: Material Topics 2021 3-3 Management of material issues 302-1 Energy consumption within the organization 302-2 Energy consumption outside the organization GRI 302: Energy 2016 302-3 Energy intensity 302-4 Reduction of energy consumption 302-5 Reductions in energy requirements for products and services 17-18, 110-114, 170 110, 112, 189 110, 112, 189 110, 112, 189 112, 190 111, 189 - - 17-18, 110-114, 170 186-188 186 187 186-187 187 Reported in CO2 equivalent tons for scope1: CO2 = 71,691; CH4 = 57; HFCs = 5,742. Reported in CO2 equivalent tons for Scope 1. Our methodology does not include SOX reporting: N2O = 413 INTEGRATED ANNUAL REPORT 2023224 Page Comment CATEGORY: Diverse, Safe and Committed Team Material Topic: Health and safety of employees GRI 3: Material Topics 2021 3-3 Management of material issues 403-1 Occupational health and safety management system 403-2 Hazard identification, risk assessment and incident investigation 403-3 Occupational health services 403-4 employee participation, consultation and communication on occupational health and safety GRI 403: Occupational Health and Safety 2018 403-5 Occupational health and safety training for workers 403-6 Workers' health promotion 403-7 Prevention and mitigation of occupational health and safety impacts directly related to commercial relations 403-8 Workers covered by an occupational health and safety management system 403-9 Work-related injuries 403-10 Work-related health and disease Material Topic: Promoting diversity, gender equity and inclusion GRI 3: Material Topics 2021 GRI 405: Diversity and Equal Opportunity 2016 3-3 Management of material issues 405-1 Diversity of governance bodies and employees 405-2 ratio of base salary and remuneration of women to men Material Topic: : Talent attraction, retention and development GRI 3: Material Topics 2021 3-3 Management of material issues GRI 404: Training and Education 2016 404-1 Average hours of training per year per employee 404-2 Programs to upgrade employee skills and transition assistance programs 404-3 Percentage of employees receiving regular performance and professional development reviews. Material Topic: Purpose and internal climate GRI 3: Material Topics 2021 3-3 Management of material issues 17-18, 72-75, 170 72, 74, 172, 209 74 74 75 75 68, 203 74 72 208-209 74, 209 17-18, 66-68, 170 196-197,199 201 17-18, 62-63, 170 206 65, 67, 206 207 17-18, 60, 69-70, 170 GRI 406: Non- Discrimination 2016 406-1 Incidents of discrimination and corrective actions taken - Material Topic: : Labor and union relations GRI 3: Material Topics 2021 3-3 Management of material issues GRI 402: Worker- Company Relations 2016 402-1 Minimum notice periods for operational changes "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 17-18, 71, 170 - 71, 125 In Andina Argentina there are currently 4 cases associated with alleged acts of discrimination. These investigations are still pending and there is no definitive conclusion as to whether or not the discrimination complained of was established. In spite of the absence of a formal procedure within the organization, it has been stipulated that the minimum notice period shall be provided in accordance with the regulatory definitions applicable at the country level. INTEGRATED ANNUAL REPORT 2023CATEGORY: Supply Chain Management GRI 3: Material Topics 2021 Material Topic: Responsible sourcing (supply chain management) 3-3 Management of material issues 17-18, 124-127, 170 Page Comment 225 GRI 308: Supplier Environmental Assessment 2016 GRI 414: Supplier Social Assessment 2016 308-1 New suppliers that were selected using environmental criteria 308-2 Negative environmental impacts on the supply chain and actions taken 414-1 New suppliers that were selected using social criteria 414-2 Negative social impacts of the supply chain and actions taken Although ESG evaluations of suppliers are conducted, new suppliers are not selected based on environmental or social criteria (0%). Although ESG evaluations of suppliers are conducted, new suppliers are not selected based on environmental or social criteria (0%). - 125, 192 - 125, 192 CATEGORY: Closeness to our customers Material Topic: Customer Relationship and Satisfaction GRI 3: Material Topics 2021 This material topic has no specific GRI Standard associated with it. 3-3 Management of material issues 17-18, 83-87, 170 INFORMATION MATERIAL SUBJECT MATTER - Customer relations and satisfaction 83-87 INTEGRATED ANNUAL REPORT 2023226 Page Comment CATEGORY: Portfolio, Quality and Nutrition Material Topic: Portfolio breadth and value strategy Material Topic: Nutrition and Healthy Lifestyles Material Topic: Health and Product Safety GRI 3: Material Topics 2021 This material topic has no specific GRI Standard associated with it. GRI 3: Material Topics 2021 This material topic has no specific GRI Standard associated with it. GRI 3: Material Topics 2021 GRI 416: Customer Health and Safety 2016 3-3 Management of material issues 17-18, 79-80, 170 INFORMATION MATERIAL SUBJECT MATTER - Portfolio breadth and value strategy 79-80 3-3 Management of material issues 17-18, 81-82, 170 INFORMATION MATERIAL SUBJECT MATTER - Nutrition and healthy lifestyles 81-82 3-3 Management of material issues 416-1 Assessment of the health and safety impacts of product and service categories 17-18, 81, 170 81, 172, 174 416-2 Incidents of non-compliance on health and safety impacts of products and services - There are no non-compliance cases related to product impacts on consumer health and safety in 2023. Material Topic: Responsible Marketing and Labeling GRI 3: Material Topics 2021 3-3 Management of material issues 417-1 Requirements for information and labeling of products and services 417-2 Incidents of non-compliance of product and service information and labeling GRI 417: Marketing and Labeling 2016 417-3 Incidents of non-compliance regarding marketing communications CATEGORY: Connecting with communities Material Topic: Economic development, employment and local entrepreneurship Material Topic Relationship with communities, donations and public-private alliances GRI 3: Material Topics 2021 3-3 Management of material issues GRI 401: Employment 2016 401-1 Hiring of new employees and employee turnover 401-2 Benefits for full-time employees that are not provided to part-time or temporary employees 401-3 Parental leave GRI 3: Material Topics 2021 3-3 Management of material issues 413-1 Operations with local community participation, impact evaluations and development programs GRI 413: Local Communities 2016 413-2 Operations with significant potential and actual negative impacts on local communities 118-122 No non-compliance, fines or sanctions were detected regarding product labeling information, marketing communications, regulations or codes to which Coca-Cola Andina has voluntarily adhered to, in the reported period. 17-18, 81, 170 81, 172, 174 - - 17-18, 118-122, 170 205 68, 203 202 17-18, 118-122, 170 118-122, 210 INTEGRATED ANNUAL REPORT 2023GLOSSARY AND ACKNOWLEDGMENTS ACKNOWLEDGEMENTS This Integrated Report was prepared by a team of individuals from several areas of our Company, and we thank them for their dedication and cooperation throughout the process of preparing this document. In addition, the report has been reviewed and approved by the Chief Financial Ofcer, the Chief Executive Ofcer, and the Board of Directors. 227 PET Polyethylene terephthalate REF PET Refillable PET. It is the returnable plastic bottle. RPET Recycled PET. RUT: Chilean tax identification number SAP Systems, Applications and Products. SARBANES-OXLEY U.S. federal law that sets standards for the boards of directors, management and accounting mechanisms of all companies listed on U.S. stock exchanges. SSDS Sparkling Soft Drinks. STILLS Non-alcoholic beverage categories other than carbonated beverages. TCCC The Coca-Cola Company. UNIT CASES (UCS OR UNIT CASES) Conventional unit of measure used to measure sales volumes in the Coca-Cola System worldwide. Equivalent to 24 - 8 oz. or 237cc. bottles ( approximately 5.678 liters). GLOSSARY 20-F Annual Results Form, filed with the US Securities and Exchange Commission. ADJUSTED EBITDA Includes Ordinary Revenues, Cost of Sales, Distribution Costs and Administrative Expenses, included in the Financial Statements submitted to the Financial Market Commission and determined in accordance with IFRS, plus Depreciation. ADR American Depository Receipts. ARTD Alcoholic Ready To Drink. CMF Financial Market Commission. Securities market regulator in Chile. CO2 Carbon dioxide’s chemical formula, which carbonate beverages. is used to GHG Greenhouse gases. GSM General Shareholders’ Meeting. LTIR Lost Time Incident Ratio. LTISR Lost Time Incident Severity Ratio. NARTD Non Alcoholic Beverages Ready to Drink. NYSE New York Stock Exchange. ON PREMISE Restaurant, pub, hotel and casino sales channel. INTEGRATED ANNUAL REPORT 2023228 EY also applies International Quality Management Standard 1, Quality Management for Companies Conducting Audits or Reviews of Financial Statements, or Other Assurance Commitments or Related Services, which requires us to design, implement, and operate a quality management system that includes policies or procedures related to compliance with ethical requirements, professional standards and applicable legal and regulatory requirements. Description of the procedures performed The procedures performed in a limited assurance engagement vary in nature and timing from a reasonable assurance engagement, and are minor in scope. Consequently, the level of assurance obtained in a limited assurance engagement is substantially lower than that which would have been obtained if a reasonable assurance engagement had been made. Our procedures were designed to obtain a limited level of certainty on which to base our conclusion and do not provide all the evidence that would be required to provide a reasonable level of security. Although we consider the effectiveness of management's internal controls when determining the nature and scope of our procedures, our assurance commitment was not designed to provide assurance about internal controls. Our procedures did not include test controls or procedures related to the checking, aggregation, or calculation of data within computer systems. A limited verification commitment consists of consultations, mainly with the persons responsible for the preparation of the selected performance indicators, of the related information, and in applying analytical and other appropriate procedures. Our procedures included: 1. 2. 3. 4. 5. 6. Conduct interviews with Company personnel to understand the business and the process of preparing the Report. Conduct interviews with those responsible for the Report to understand the process of collecting, consolidating, and presenting the information of the Subject Matter. Verify that the calculation criteria have been correctly applied in accordance with the methodologies described in the Criteria. Conduct analytical review procedures to support the reasonableness of the data. Identify and verify the assumptions that support the calculations. Test, based on sampling, the source information to verify the accuracy of the data. We also perform other procedures that we deem necessary under the circumstances. ASSURANCE STATEMENT Independent Professional Assurance Report on the GRI and SASB Indicators Reported in the 2023 Integrated Report of Embotelladora Andina S.A. Embotelladora Andina S.A. Scope We have been engaged by Embotelladora Andina S.A. (or the "Company") to carry out a "limited verification engagement", as defined in the International Standards on Assurance Work, to report on the indicators defined by the Global Reporting Initiative (GRI) Standards and the Sustainability Accounting Standard Board (SASB) Standards. selected by Embotelladora Andina S.A. (the "Subject Matter") and included and presented in the 2023 Integrated Report (the "Reports") and referred to in Annex A; corresponding to the period between January 1 and December 31, 2023. Except as described in the preceding paragraph, which sets out the scope of our commitment, we have not conducted assurance procedures on the rest of the information included in the Reports and, accordingly, we do not express a conclusion on this information. Criteria applied by Embotelladora Andina S.A. In the preparation of the selected performance indicators, Embotelladora Andina S.A., defined by the Standards of the Global Reporting Initiative and the SASB Sustainability Accounting Standard Board Standards, hereinafter and collectively "the Criteria". Responsibilities of Embotelladora Andina S.A. The management of Embotelladora Andina S.A. is responsible for selecting the Criteria and presenting the information in the 2023 Integrated Report in accordance with those Criteria, in all material respects. This responsibility includes establishing and maintaining internal controls, maintaining adequate records, and making estimates that are relevant to the preparation of the subject matter so that it is free from material inaccuracies, whether through fraud or error. EY's Responsibilities Our responsibility is to express a conclusion about the presentation of the Object based on the evidence we have obtained. We conduct our work in accordance with the International Standard for Assurance Engagements other than Audits or Reviews of Historical Financial Information ('ISAE 3000 (Revised)'). Those rules require us to plan and carry out our commitment to express a conclusion as to whether we are aware of any material modifications that need to be made to the Object to bring it into conformity with the Criteria, and to issue a report. The nature, timing and scope of the procedures selected depend on our judgment, including an assessment of the risk of material misstatement, whether due to fraud or error. We believe that the evidence obtained is sufficient and appropriate to inform our limited safety conclusions. Our independence and quality management We have maintained our independence and confirm that we have the necessary skills and experience to carry out this assurance work. INTEGRATED ANNUAL REPORT 2023 ASSURANCE STATEMENT Conclusion Based on our procedures and the evidence obtained, we are not aware of any material modifications that need to be made to the GRI and SASB indicators reported in the 2023 Integrated Report for the period between January 1 and December 31, 2023, in order to be reported based on the Criteria. Restricted use This report is intended solely for the information and use of Embotelladora Andina S.A. and is not intended to be and should not be used by anyone other than the parties specified. Iris Crisóstomo L. EY Audit Ltda. March 25, 2024 IN.001758-24 MCZ/vft 11649748 229 Subject matter Annex A: Performance Indicators The GRI and SASB indicators associated with the non-financial information identified (the "Subject Matter") within the scope of this Report and included in the 2023 Integrated Report issued by Embotelladora Andina S.A. on its website are presented in the following table: Indicator 2-1. Organizational details Indicator Name 2-2. 2-3. 2-4. 2-5. 2-6. 2-7. Entities included in sustainability reporting Reporting period, frequency, and point of contact Information reflections External verification Activities, value chain and other business relationships Employees 2-8 Workers who are not employees 2-9 Governance structure and composition 2-10 2-11 2-12 2-13 2-14 2-15 2-16 2-17 2-18 2-19 2-20 2-22 2-23 2-24 2-25 Nomination and selection of the highest governance body Chair of the highest governing body Role of the highest governance body in overseeing the management of impacts Delegation of responsibility for managing impacts Role of the highest governance body in sustainability reporting Conflicts of interest Communicating critical concerns Collective knowledge of the highest governance body Evaluation of the performance of the highest governance body Remuneration policies Process for determining remuneration Declaration on sustainable development strategy Policy commitments Embedding policy commitments Processes to remedy negative impacts 2-26 Mechanisms for seeking advice and raising 2-27 concerns Compliance with laws and regulations 2-28 2-29 2-30 Associations & membership Approach to stakeholder engagement Collective bargaining agreements Value insured by EY The information is presented on pages 5 and 10 of the 2023 Integrated Report. The information is presented on page 5 of the 2023 Integrated Report. The information is presented on page 5 of the 2023 Integrated Report. The relevant information is presented on page 112 of the 2023 Integrated Report. The information is presented on page 5 and of the 2023 Integrated Report. The information is presented on pages 10, 13, 77-80 and 84 of the 2023 Integrated Report. • • • • Total number of employees: 16,628. Total number of permanent employees: 2,526.Total number of temporary employees: 1,595 Total number of full-time employees: 16,397. Total number of part-time employees: 231 For more information, please refer to Integrated Report 2023, pages 196 and 197. Total number of workers who are not employees and whose work is controlled by the organization: 2,591 For more information, please refer to Integrated Report 2023, page 197 The information is presented on pages 26, 27, 29 – 32 and 36 of the 2023 Integrated Report The information is presented on page 32 of the 2023 Integrated Report. The information is presented on pages 29 and 32 of the Integrated Report. The information is presented on pages 26 and 27 of the 2023 Integrated Report. The information is presented on page 27 of the Integrated Report. The information is presented on pages 5, 38 and 48 of the Integrated Report. The information is presented on page 44 of the Integrated Report. The information is presented on pages 38 and 45 of the Integrated Report. The information is presented on page 34 of the Integrated Report. The information is presented on page 34 of the Integrated Report. The information is presented on page 35 of the Integrated Report. The information is presented on pages 35 and 42 of the Integrated Report. The information is presented on page 3 of the Integrated Report. The information is presented on page 46 of the Integrated Report. The information is presented on page 46 of the Integrated Report. The information is presented on page 16, 50-51, 54-56, 170-171 of the Integrated Report. The information is presented on page 45 of the Integrated Report. Regulatory breaches: • • Brazil: 46. Chile: 11. For more information, please refer to Integrated Report 2023, page 217. The information is presented on page 23 of the 2023 Integrated Report. The information is presented on page 21 of the 2023 Integrated Report. Percentage of staffing covered by collective bargaining agreements. • Argentina 66,4%. INTEGRATED ANNUAL REPORT 2023 ASSURANCE STATEMENT 230 Indicator Indicator Name Value insured by EY Indicator Indicator Name Value insured by EY 3-1 3-2 3-3 Process for determining material topics List of Material Topics Management of material issues Brazil: 14.1%. Chile: 38.5%. Paraguay: 22,0%. • • • For more information, please refer to Integrated Report 2023, page 71. The information is presented on page 14 of the 2023 Integrated Report. The information is presented on page 15 of the 2023 Integrated Report. The information is presented on pages 17, 18, 50, 103 and 170 of the Integrated Report. 201-1 Direct economic value generated and distributed Economic value generated: 3,683 billion Chilean pesos. For more information, please refer to Integrated Report 2023, page 24. Economic value distributed: €3,662 billion (made up of payments in social investment, payments to suppliers, contractors and distributors, remuneration payments, payments for purchases of fixed and intangible assets, payments to the State and dividend payments). For more information, please refer to Integrated Report 2023, page 24. Economic value retained: 21,414 million Chilean pesos. For more information, please refer to Integrated Report 2023, page 24. The information is presented on page 53-55 of the Integrated Report. 201-2 Financial implications and other risks and opportunities due to climate change 205-1 Operations assessed for corruption-related risks The total number and percentage of transactions where corruption risk 205-2 Communication and training on anti-corruption policies and procedures 205-3 Confirmed Incidents of corruption and actions 206-1 taken Legal actions for anticompetitive behavioral, antitrust, and monopoly practices 301-1 Materials used by weight or volume 301-2 Recycled input materials used 301-3 Recovered products and their packaging materials 306-1 Waste generation and significant waste-related impacts 306-2 Management of significant waste-related impacts 306-3 Waste generated 306-4 Waste diverted by disposal 306-5 Waste destined for disposal 303-1 Interactions with water as a shared resource 303-2 Management of impacts related to water discharges 303-3 Water extraction 303-4 Water discharge assessments were conducted: While there is no specific number for operations assessed on corruption risk, Embotelladora Andina's risk analysis includes the prevention and detection of corruption. For more information, please refer to Integrated Report 2023, pages 43-44 and 50-51. Communication and training on anti-corruption policies and procedures: it is included in constant training and onboarding for new workers and managers within the theme "ethics and code of conduct". For more information, please refer to Integrated Report 2023, pages 28, 46, 47, 124, 125 and 206. Total: 0. For more information, please refer to Integrated Report 2023, page 221. Total: 0. For more information, please refer to Integrated Report 2023, page 221. Weight or total volume of renewable materials: 39,200 tons. Weight or total volume of non-renewable materials: 452,467 tons. For more information, please refer to Integrated Report 2023, pages 100 and 183. Percentage of recycled inputs used: 18.4%. For more information, please refer to Integrated Report 2023, pages 100 and 181. Percentage of products and packaging materials recovered: 29.5%. For more information, please refer to Integrated Report 2023, page 182. The information is presented on pages 50, 51, 95, 102 of the 2023 Integrated Report. The information is presented on pages 50, 95 and 102 of the Integrated Report. Total solid waste generated by type: 55,715 Tons. For more information, please refer to Integrated Report 2023, page 184. Total waste not destined for disposal by recovery operation: 53,897 tons. For more information, please refer to Integrated Report 2023, page 185. Total waste destined for disposal: 3,303 tonnes For more information, please refer to Integrated Report 2023, page 185. The information is presented on page 103, 104, 105 of the Integrated Report. The information is presented on pages 103 and 108 of the Integrated Report. Total, source of water per operation: 8,110,777 m3/year. Total source of water in water stress zones: 2,413,732 m3/year. For more information, please refer to Integrated Report 2023, page 178. Total, effluent disposal by destination: 3,178,956 m3/year. Total, effluent discarding by category in water stress zone: 979,018 m3. 303-5 Water consumption 305-1 Direct (Scope 1) GHG emissions 305-2 Indirect energy (scope 2) GHG emissions 305-3 Other indirect (scope 3) GHG emissions 305-4 GHG Emissions Intensity 305-5 Reduction of GHG emissions 305-6 Emissions of ozone-depleting substances (SDGs) 305-7 Nitrogen oxides (NOX), sulfur oxides (SOX) and 302-1 other significant air emissions Energy consumption within the organization 302-2 Energy consumption outside the organization 302-3 Energy intensity 302-5 Reductions in energy requirements of products and services 403-1 Occupational health and safety management system 403-2 Risk identification, risk assessment, and incident investigation For more information, please refer to Integrated Report 2023, pages 108 and 179. Total water consumption: 4,931,820 m3/year. Total consumption in areas of water stress: 1,434,713 m3/year. Water Ratio (WUR): 1.72 For more information, please refer to Integrated Report 2023, page 179. Gross value of direct GHG emissions (scope 1): 78,306 tonCO2eq. Biogenic CO2 emissions: 404 tonCo2eq. For more information, please refer to Integrated Report 2023, pages 110, 112 and 189. Gross value of indirect energy-related GHG emissions (scope 2): 63,800 tonCO2eq. For more information, please refer to Integrated Report 2023, pages 110, 112 and 189. Gross value of other indirect GHG emissions (scope 3): 998,130 tonCO2eq. Biogenic CO2 emissions: 9,813 tonCo2eq. For more information, please refer to Integrated Report 2023, pages 110, 112 and 189. Organization's GHG emissions intensity ratio: 242.3 grCO2eq/liter of beverage produced For more information, please refer to Integrated Report 2023, pages 112 and 190. The reduction of GHG emissions as a direct consequence of the initiatives to reduce metric tons of CO2 equivalent: 3.9% reduction in scope 3 emissions by boosting sales of returnable packaging by increasing the percentage of recycled PET in disposable packaging and continue working to lighten the the bottles. For more information, please refer to Integrated Report 2023, page 111. The production, imports and exports of SDGs • • • CO2 = 71,691 CH4 = 57 HFCs = 5.742 For more information, please refer to Integrated Report 2023, page 223. Significant air emissions for N2O: 413 tonCO2eq For more information, please refer to Integrated Report 2023, page 223. Total consumption of fuels from non-renewable sources within the organization: 980,783,285 MJ Total consumption of fuels from renewable sources within the organization: 562,141,914 MJ Electricity consumption: 923,332,756 MJ Heating consumption: 168,747,794 MJ Steam consumption: 326,238,396 MJ Power Consumption: 1,542,925,199 MJ For more information, please refer to Integrated Report 2023, page 186 - 188 Energy consumption outside the organization: 1,178,719,698 MJ For more information, please refer to Integrated Report 2023, page 186. The energy intensity ratio of the organization: 0.328 MJ/liter of beverage produced. For more information, please refer to Integrated Report 2023, page 187. Reductions in the energy requirements of products and services sold: -2% For more information, please refer to Integrated Report 2023, page 187. The information is presented on pages 72 and 172 of the Integrated Report. The information is presented on page 74 of the Integrated Report. 403-3 Occupational health services 403-4 Worker participation, consultation and The information is presented on page 74 of the Integrated Report. The information is presented on page 75 of the Integrated Report. communication on occupational health and safety 403-5 Worker training on occupational health and The information is presented on page 75 of the Integrated Report. safety INTEGRATED ANNUAL REPORT 2023 ASSURANCE STATEMENT Indicator 403-6 403-7 Promoting workers' health Indicator Name 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 health and illness 405-1 Diversity of governing bodies and employees Value insured by EY The information is presented on pages 68 and 203 of the Integrated Report. The information is presented on page 74 of the Integrated Report. The number and percentage of employees and workers who are not employees, but whose work or workplace is controlled by the organization, who are covered by the system: 22,655. For more information, please refer to Integrated Report 2023, page 72. Rate of deaths due to occupational accidents (own): 0.00. For more information, please refer to Integrated Report 2023, page 208. Rate of deaths due to occupational accidents (third parties): 0.01. For more information, please refer to Integrated Report 2023, page 208. Rate of work-related injuries with large consequences (own): 0.01. For more information, please refer to Integrated Report 2023, page 209. Rate of work-related injuries with major consequences (third parties): 0.00. For more information, please refer to Integrated Report 2023, page 209. Occupational Accident Injury Rate (LTIR): 1.07. For more information, please refer to Integrated Report 2023, page 209. Occupational Injury Rate (LTIR; third parties): 0.73. For more information, please refer to Integrated Report 2023, page 209. Occupational accident injury rate (LTIR; own and third parties): 0.94. For more information, please refer to Integrated Report 2023, page 209. Rate of occupational diseases (own and third-party): 0.11. For more information, please refer to Integrated Report 2023, pages 74 and 209. Directory Age Range: • Women under 30: 0. • Women between 30 and 40 years old: 0. • Women between 41 and 50 years old: 0 • Women between 51 and 60 years old: 1. • Women between 61 and 70 years old: 0. • Women over 70 years of age: 0. • Men under 30: 0. • Men between 30 and 40 years old: 0. • Men between 41 and 50 years old: 1. • Men between 51 and 60 years old: 5. • Men between 61 and 70 years old: 5. • Men over 70 years of age: 2. For more information, please refer to Integrated Report 2023, page 196. Total allocation by category of function: Senior management: 10. • • Management: 58. • Fast: 1,721. • Operator: 8,834. • • • • Other professionals: 59. • Other technicians: 719. • Sales force: 2,657. Administrative: 2,285. Auxiliary: 285. Total: 16,628. 405-2 Ratio of women's basic salary and remuneration to men Verification includes all the data that make up the total, according to male- female breakdown, function category and age range. For more information, please refer to Integrated Report 2023, pages 197 and 199. Pay gap (average). Data includes breakdown by job category: 111.2%. For more information, please refer to Integrated Report 2023, page 201. Wage gap (median). Data includes breakdown by job category: 147.4%. For more information, please refer to Integrated Report 2023, page 201. Total ratio between the basic salary and the remuneration of women and men for each job category: • Total Argentina: 88,7%. 231 Indicator Indicator Name Value insured by EY 404-1 Average training hours per year per employee 404-2 Employee upskilling programs and transition assistance programs • • • Total Brazil: 76.2% Total Chile: 81,0% Paraguay: 78,2 Verification included all the data that make up the totals, according to male-female breakdown. For more information, please refer to Integrated Report 2023, page 201. Total average number of trainings: 24.2. Verification included all the data that make up the total, according to male- female breakdown and job category. For more information, please refer to Integrated Report 2023, page 206. Topics and subjects addressed in the trainings: Job skills development: 46.2% Skills development and employability: 29.5% • • • Occupational safety: 17.0% • • Sustainability and environment: 3.8% Ethics and Code of Conduct: 3.5% 404-3 Percentage of employees receiving regular performance and professional development reviews For more information, please refer to Integrated Report 2023, pages 65, 67 and 206. Percentage of employees with performance evaluation: • • • • Argentina: 94,3% Brazil: 100% Chile: 97.8% Paraguay: 49,2% 406-1 Incidents of discrimination and corrective actions taken For more information, please refer to Integrated Report 2023, page 207. Total: 0. For more information, please refer to Integrated Report 2023, page 224. 402-1 Minimum notice periods for operational changes The information is presented on page 225 of the Integrated Report. The information is presented on pages 71 and 125 of the Integrated 407-1 Operations and suppliers where the right to Report. freedom of association and collective bargaining could be at risk 308-1 New suppliers that were selected using environmental criteria 308-2 Negative environmental impacts on the supply chain and actions taken 414-1 New suppliers who were selected using social criteria 414-2 Negative social impacts on the supply chain and actions taken 416-1 416-2 Assessment of the health and safety impacts of product and service categories Incidents of non-compliance on the health and safety impacts of products and services 417-1 Requirements for information and labelling of 417-2 products and services Incidents of non-compliance with product and service information and labeling 417-3 Marketing communications breach incidents 401-1 New employee hiring and staff turnover Total: 0%. For more information, please refer to Integrated Report 2023, page 225. Total number of suppliers evaluated: 1,353. Total number of critical suppliers assessed for sustainability: 255. Total number of suppliers assessed for environmental impacts: 429. For more information, please refer to Integrated Report 2023, pages 125 and 192. Total: 0%. For more information, please refer to Integrated Report 2023, page 225. Total number of suppliers evaluated: 1,353. Total number of critical suppliers assessed for sustainability: 255. Total number of suppliers assessed in relation to social impacts: 581. For more information, please refer to Integrated Report 2023, pages 125 and 192. The information is presented on pages 81, 172 and 174 of the Integrated Report. Total: 0. For more information, please refer to Integrated Report 2023, page 226. The information is presented on pages 81 and 172 of the Integrated Report. Total: 0 For more information, please refer to Integrated Report 2023, page 226. Total: 0 For more information, please refer to Integrated Report 2023, page 226. Total hires of new collaborators: • • • • • Argentina: Women: 57; Men: 134. Brazil: Women: 423; Men: 1,924. Chile: Women: 59; Men: 135. Paraguay: Women: 22; Men: 41. Holding: Women: 2; Men: 1. Verification considers the total disaggregated by country, sex, and age range. For more information, please refer to Integrated Report 2023, page 205. INTEGRATED ANNUAL REPORT 2023 232 Indicator FB-NB- 270a.3. FB-NB- 270a.4. FB-NB- 410a.1. FB-NB- 410a.2. FB-NB- 430a.1. FB-NB- 000. To FB-NB- 000. B FB-NB- 000. C Indicator Name Number of incidents of non-compliance with regulatory or industry codes for labelling or marketing Total amount of monetary losses as a result of legal proceedings related to labeling or marketing practices. (1) Total weight of packaging Analysis of strategies to reduce the environmental impact of Packaging throughout its life cycle Audit of the social and environmental responsibility of suppliers: (1) non-conformity rate. Supplier Social and Environmental Responsibility Audit: (2) Corresponding corrective action rate for a) major and b) minor non-conformance cases Volume of products sold Total: 0 For more information, please refer to Integrated Report 2023, page 219. Value insured by EY Total: 0. For more information, please refer to Integrated Report 2023, page 219. Total weight of non-renewable materials used: 106,855 tons. Total weight of reused renewable or recycled materials: 30,380 tons. Total weight of materials used: 137,235 tons. For more information, please refer to Integrated Report 2023, page 182. The information is presented on pages 95 and 101 of the Integrated Report. Non-Conformance Rate: Important: 1 • • Mild: 2 100% corrective action rate. For more information, please refer to Integrated Report 2023, page 195. Million hectolitres (Mhl) • • • • Argentina: 194,2 MM UC Brazil: 300.9 MM UC Chile: 309,9 MM UC Paraguay: 77,6 MM UC Number of production facilities Total fleet road miles driven For more information, please refer to Integrated Report 2023, page 175. Number of production facilities: 10 bottling plants. For more information, please refer to Integrated Report 2023, page 6. Km traveled: 114.424.666 Km. For more information, please refer to Integrated Report 2023, page 190. ASSURANCE STATEMENT Indicator Indicator Name Value insured by EY Rate of new employee hires: • • • • • Argentina: Women: 0.15; Men: 0.04. Brazil: Women: 0.30; Men: 0.29. Chile: Women: 0.07; Men: 0.04. Paraguay: Women: 0.13; Men: 0.05. Holding: Women: 0.11; Men: 0.04. Verification considers the total disaggregated by country, sex, and age range. For more information, please refer to Integrated Report 2023, page 205. Average Monthly Turnover Rate: • • • • Argentina: 0,6% Brazil: 2.2% Chile: 1.4% Paraguay: 0,3% For more information, please refer to Integrated Report 2023, page 205. The information is presented on pages 68 and 203 of the Integrated Report. Total number of employees who have returned to work after completing postnatal leave for operations: • Coca-Cola Andina Women: 104. • Men's Andean Coca-Cola: 299. Verification considers the total disaggregated by country and sex. For more information, please refer to Integrated Report 2023, page 202. The information is presented on pages 118, 119, 120, 121 and 122. The information is presented on pages 118, 119, 120, 121 and 122. Total fuel consumed by vehicles in its fleet: 377,104 GJ Percentage of the total amount of fuel consumed by vehicles in your fleet that is renewable fuel: 11.6% For more information, please refer to Integrated Report 2023, page 190. Total amount of energy consumed: 1,542,925,199 MJ Percentage of energy consumed that came from the power grid: 47.9% Percentage of energy consumed that is renewable energy: 36.4% For more information, please refer to Integrated Report 2023, page 186. Total water source per operation: 8,110,777 m3/year. Total source of water in water stress zone: 2,413,732 m3/year. Total water consumption: 4,931,820 m3/year. Total consumption in areas of water stress: 1,434,713 m3/year. Water Ratio (WUR): 1.72 For more information, please refer to Integrated Report 2023, pages 178 and 179. The information is presented on pages 103, 104, 105, 107, 108 and 109 of the embedded report. Total revenue by category in billions of dollars: • • • Revenue from no- and low-calorie beverages: 984. Revenue from beverages with no added sugar: 174. Revenue from artificially sweetened beverages: 531. For more information, please refer to Integrated Report 2023, page 174. The information is presented on pages 81 and 82 of the Integrated Report. The Company does not engage advertising in media outlets whose audience of children under the age of 13 is greater than 30%. For more information, please refer to Integrated Report 2023, page 81. There are no products labeled as GMO containers. The second paragraph of the indicator is voluntary and is not disclosed in the 2023 Integrated Report. For more information, please refer to Integrated Report 2023, page 81. 401-2 Benefits for full-time employees that are not given to part-time or temporary employees 401-3 New employee hiring and staff turnover 413-1 Operations with local community participation, impact evaluations and development programs 413-2 Operations with significant actual and potential negative impacts on local communities Fleet fuel consumed, percentage renewable FB-NB- 110a.1. FB-NB- 130a.1. (1) Operating energy consumed, (2) percentage of electricity from the grid, (3) percentage of renewables FB-NB- 140a.1. (1) Total water withdrawn, (2) total water consumed, percentage of each in regions with high or extremely high initial water stress FB-NB- 140a.2. FB-NB- 260a.1. FB-NB- 260a.2. FB-NB- 270a.1. FB-NB- 270a.2. Description of water management risks and analysis of strategies and practices to mitigate them Revenue from (1) calorie-free and low-calorie beverages. Beverage revenue (2) with no added sugar. Revenue from artificially sweetened beverages (3) Analysis of the process of identifying and managing products and ingredients related to consumers' nutritional and health concerns Percentage of commercials (1) made for children. Percentage of (2) advertisements made for children promoting products that meet dietary recommendations Revenue from products labeled as (1) containing genetically modified organisms (GMOs). Revenue from products labeled as (2) non- GMO. INTEGRATED ANNUAL REPORT 2023 233 ASSURANCE STATEMENT EY Chile Avda. Presidente Riesco 5435, Piso 4, Las Condes, Santiago Tel: +56 (2) 2676 1000 www.eychile.cl Independent Professional's Assurance Report on the Statement of Greenhouse Gases (GHG) of Embotelladora Andina S.A. Criteria applied by Embotelladora Andina S.A. Embotelladora Andina S.A.: Scope We have been engaged by Embotelladora Andina S.A. to perform a "limited assurance engagement", as defined in the International Standards on Assurance Engagements, hereinafter referred to as the engagement, to report on the GHG declaration, indicated in Annex 1 of this document, of Embotelladora Andina S.A. for the period from January 1, 2023 to December 31, 2023, which includes the contents of information and data presented in the "Greenhouse Gas Inventory of Embotelladora Andina S.A. 2023" of the operations of Argentina, Brazil, Chile, Paraguay, as well as Andina Empaques and the subsidiaries Vital Agua S.A, Vital Jugo S.A and Envases Central S.A. (the "Subject Matter") considered a limited assurance with respect to the information associated with consumption that is destined to the production of beverages presented in the inventory 2023 emissions for the following sources: 1. Interplant Transport T1 – Diesel (Scope 1) 2. Interplant Transport T1 – Diesel (Scope 3) 3. Co-generated electrical energy 4. Mains electric power – conventional 5. Renewable Electric Energy – Certified 6. Sugar – Sucrose 7. CO2 – Gaseous Input 8. PET One Way – Proportion of virgin material 9. PET One Way – Proportion of Recycled Material 10. Aluminum – Proportion of virgin material 11. Aluminum – Proportion of Recycled Material 12. REF PET Bottles – Proportion of virgin material 13. Refrigeration Equipment – Electric Power 14. PET Resin - Virgin Material Ratio 15. PET Resin - Proportion of Recycled Material 16. Polyethylene Resin - Virgin Material Ratio 17. Polyethylene Resin - Proportion of Recycled Material Apart from what is described in the previous paragraph, which sets out the scope of our engagement, we do not carry out assurance procedures on the remaining information included in the Report and, consequently, we do not express a conclusion on this information. In preparing the 2023 emissions inventory, Embotelladora Andina S.A. applied the guidelines of The Coca-Cola Company's Decarbonization Guide, the EOSH Performance Measurements document, and the GHG Protocol, which is endorsed by the World Business Council for Sustainable Development (WBCSD) and the World Resources Institute (WRI). The Criteria can be accessed through the Geo Works platform, which was customized for Embotelladora Andina S.A. and has limited access to people in the organization who have the credentials to enter, review information, and edit values. The data reported by each operation is not standardized and considers only the consumptions destined to produce beverages, as a result, the information in question may not be suitable for another purpose. Responsibilities of Embotelladora Andina S.A. The management of Embotelladora Andina S.A. is responsible for selecting the Criteria and presenting the 2023 Emissions Inventory in accordance with those Criteria, in all material respects. This responsibility includes establishing and maintaining internal controls, maintaining adequate records, and making estimates that are relevant to the preparation of the GHG statement, so that it is free from material inaccuracies, whether due to fraud or error. Responsabilidades de EY Our responsibility is to express a conclusion about the presentation of the Object based on the evidence we have obtained. Our commitment was carried out in accordance with the International Standard for Assurance Commitments on Greenhouse Gas Declarations ('ISAE 3410'), and the terms of reference for this commitment as agreed with Embotelladora Andina S.A. on September 21, 2023. Those rules require us to plan and carry out our commitment to express a conclusion as to whether we are aware of any material modifications that need to be made to the Object to bring it into conformity with the Criteria, and to issue a report. The nature, timing and scope of the procedures selected depend on our judgment, including an assessment of the risk of material misstatement, whether due to fraud or error. We believe that the evidence obtained is sufficient and appropriate to support our conclusion on the limitation of warranties. Our independence and quality management We have maintained our independence and confirm that we have complied with the requirements of the Code of Ethics for Professional Accountants issued by the Council on International Standards of Ethics for Accountants, and that we have the necessary competencies and experience to conduct this assurance review. EY also applies International Quality Management Standard 1, Quality Management for Companies Conducting Audits or Reviews of Financial Statements, or Other Assurance Commitments or Related Services, which requires us to design, implement, and operate a quality management system that includes policies or procedures related to compliance with ethical requirements, professional standards and applicable legal and regulatory requirements. 2 de 6 INTEGRATED ANNUAL REPORT 2023 ASSURANCE STATEMENT 234 Description of the procedures performed Conclusión The procedures performed in a limited assurance engagement vary in nature and timing from a reasonable assurance engagement and are minor in scope. Consequently, the level of assurance obtained in a limited assurance engagement is substantially lower than that which would have been obtained if a reasonable assurance engagement had been made. Our procedures were designed to obtain a limited level of certainty on which to base our conclusion and do not provide all the evidence that would be required to provide a reasonable level of security. Although we consider the effectiveness of management's internal controls when determining the nature and scope of our procedures, our assurance commitment was not designed to provide assurance about internal controls. Our procedures did not include test controls or procedures related to the checking, aggregation, or calculation of data within computer systems. The process of quantifying greenhouse gases is subject to scientific uncertainty, which arises due to incomplete scientific knowledge about the measurement of GHGs. In addition, GHG procedures are subject to estimation (or measurement) uncertainty resulting from the measurement and calculation processes used to quantify emissions within the limits of existing scientific knowledge. A limited assurance assignment consists of consulting, mainly with the persons responsible for preparing the information for the calculation of the carbon footprint at the sources within the scope and related information and applying analytical and other relevant procedures. Nuestros procedimientos incluyeron: - The review of verifiers provided by the Administration of Embotelladora Andina S.A. - Analysis of the emission factors considered by Embotelladora Andina S.A. for the calculation of the carbon footprint. - Examination of the data collected, and the methodologies used to calculate the carbon footprint. - Review the formulas, arithmetic reasonableness and logic of the estimates used in your calculation tool. - Carbon footprint recalculation. - Interviews with those responsible for the information to understand the data collection process and its origin. We also perform other procedures that we deem necessary under the circumstances. Limitations Considering the methodology described and the period between January 1, 2023 and December 31, 2023, the controls applied only to the sources indicated in Annex 1 of this document. Based on our procedures and the evidence obtained, we are not aware of any material modifications that need to be made for the sources of greatest impact in the GHG Emissions Inventory for the period from January 1, 2023, to December 31, 2023, based on the established Criteria. Restricted use This report is intended solely for the information and use of Embotelladora Andina S.A. and is not intended to be and should not be used by anyone other than the parties specified. EY Servicios Profesionales de Auditoría y Asesorías Limitada Iris Crisóstomo Lira Partner March 13, 2024 IN.001723-24 MCZ/pcb 11649748 3 de 6 4 de 6 INTEGRATED ANNUAL REPORT 2023 235 Source 11. Aluminium – Proportion of recycled material 12. REF PET Bottles – Proportion of virgin material 13. Refrigeration Equipment – Electric Power 14. PET Resin - Proportion of virgin material 15. PET Resin - Proportion of Recycled Material 16. Polyethylene Resin - Proportion of virgin material 17. Polyethylene Resin - Proportion of recycled material Carbon Footprint Scope Operation TonCO2 eq 3 3 3 3 3 3 3 3 3 3 3 3 3 3 3 Argentina Brazil Envases Central S.A. Argentina Brazil Chile Paraguay Argentina Brazil Chile Paraguay Andina Empaque Andina Empaque Andina Empaque Andina Empaque 781 4.131 2.532 8.954 4.809 15.461 950 61.993 4.242 67.174 - 102.397 13.453 6.460 642 ASSURANCE STATEMENT Appendix A: Verified Sources Subject matter The GHG information secured (the "Subject Matter") within the scope of this Report and which was issued by Embotelladora Andina S.A. is presented in the following table: Source Carbon Footprint Scope Operation TonCO2 eq 1. Interplant Transport T1 – Diesel (Scope 1) 2. Interplant Transport T1 – Diesel (Scope 3) 3. Co-generated electrical energy 4. Mains Electrical Power – Conventional 5. Renewable Electricity – Certified 6. Sugar – Sucrose 7. CO2 – Gaseous Input 8. PET One Way – Proportion of virgin material 9. PET One Way – Proportion of Recycled Material 10. Aluminium – Proportion of virgin material 1 3 3 3 3 2 2 2 2 2 2 2 2 2 2 2 2 2 3 3 3 3 3 3 3 3 3 3 3 3 3 3 3 3 3 3 3 3 3 3 3 3 3 3 Brazil Argentina Brazil Chile Paraguay Andina Empaque Brazil Andina Empaque Argentina Chile Envases Central S.A. Andina Empaque Argentina Brazil Chile Paraguay Vital Agua S.A. Vital Jugo S.A. Argentina Brazil Chile Envases Central S.A. Paraguay Vital Jugo S.A. Argentina Brazil Chile Envases Central S.A. Paraguay Vital Agua S.A. Argentina Brazil Chile Envases Central S.A. Paraguay Vital Agua S.A. Vital Jugo S.A. Argentina Brazil Paraguay Argentina Brazil Chile Envases Central S.A. 7.105 35.768 3.026 22.426 5.821 3.208 30.743 11.046 23.711 2.040 3.591 - - - - - - - 32.649 66.772 28.023 5.480 13.593 2.408 6.572 9.374 5.672 2.021 2.458 714 58.170 78.111 59.532 6.314 26.210 9.022 7.827 11.549 22.641 4.798 1.910 12.662 1.765 7.762 5 de 6 6 de 6 INTEGRATED ANNUAL REPORT 2023 STATEMENT OF RESPONSIBILITY As signatories to this statement, the directors of Embotelladora Andina S.A. and Executive Ofcer are accountable under oath for the veracity of all the data presented in the in accordance with Financial Market Commission General Rule No. 30. Integrated Annual Report 2023, its Chief 236 JOSÉ ANTONIO GARCÉS SILVA Director Rut 8.745.864-4 SALVADOR SAID SOMAVÍA Director Rut 6.379.626-3 GEORGES DE BOURGUIGNON ARNDT Director Rut 7.269.147-4 JUAN CLARO GONZÁLEZ Chairman of the Board of Directors Rut 5.663.828-8 FELIPE JOANNON VERGARA Director Rut 6.558.360-7 ROBERTO MERCADÉ Director Foreign citizen GONZALO PAROT PALMA Independent Director Rut 6.703.799-5 GONZALO SAID HANDAL Vice-Chairman of the Board of Directors Rut 6.555.478-K CARMEN ROMÁN ARANCIBIA Director Rut 10.335.491-9 EDUARDO CHADWICK CLARO Director Rut 7.011.444-5 LUIS FELIPE COELHO DUPRAT AVELLAR Director Foreign citizen MIGUEL ÁNGEL PEIRANO Chief Executive Officer Rut 23.836.584-8 RODRIGO VERGARA MONTES Director Rut 7.980.977-2 DOMINGO CRUZAT AMUNÁTEGUI Independent director Rut 6.989.304-K MARIANO ROSSI Director Foreign citizen INTEGRATED ANNUAL REPORT 2023237 INTEGRATED ANNUAL REPORT INTEGRATED ANNUAL REPORT 2023

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