Coca-Cola FEMSA

• Coca-Cola FEMSA’s double materiality assessment and TNFD LEAP assessment addresses nature-related dependencies, impacts, risks and opportunities across the value chain.
• The double materiality assessment material topics include Responsible Water Use and Watershed Protection; Packaging Waste, Recovery, and Recycling
• Dependencies: Water supply and water purification
• Impacts: Nutrient pollutant emissions to water and soil

• Coca-Cola FEMSA has SMART targets for its material nature topics with varying deadlines of 2026, 2030 and 2035.

For example:

• Water stewardship: Achieve 1.26 water use ratio (liters of water used per liter of beverage produced) by 2026; 100% water used in finished products on an aggregate level returned to nature and communities by 2035
• Packaging and circular economy: 100% operational waste diverted from landfills by 2030; 30-35% recycled PET content used in primary packaging

• Coca-Cola FEMSA’s actions are in line with AR3T framework/mitigation hierarchy.

For example:

• Reduce: Reduced Water Use Ratio and increased use of recycled PET and materials to reduce dependence on virgin natural resources and prevent pollution.
• Restore: Restored ecosystems across 193,842 hectares through reforestation, conservation, and nature‑based solutions supporting water resilience and long‑term sustainability.
• Regenerate: Applied AWS‑aligned water stewardship, nature‑based solutions, and regenerative agriculture to restore watershed health and protect biodiversity.

• The Board of Directors oversees the Sustainability Framework as part of its responsibility for long-term strategy and value creation, considering nature-related risks and opportunities that may have financial, operational, and reputational implications.
• The Sustainability Committee is the body responsible for overseeing the implementation of the Sustainability Framework and aligning corporate functions toward long-term value creation.