COCA-COLA (KO)

Sector: Consumer Staples

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2026 Annual Meeting Analysis

COCA-COLA · Meeting: April 29, 2026

Policy v1.2medium confidenceView Filing ↗
For informational purposes only. This AI-generated analysis applies a published voting policy to publicly available proxy filings. It does not constitute investment advice, proxy voting advice, or a solicitation of any kind. AI analysis may be incomplete or inaccurate — always review the actual filing and make your own independent decision.

Directors FOR

12

Directors AGAINST

0

Say on Pay

FOR

Auditor

FOR

Director Elections

Election of Directors

12 FOR
✓ FOR
Herb Allen

4-year tenure, 1 outside public board seat (within limits), no attendance issues, strong investment banking and governance credentials relevant to KO's complex global business; KO's 3-year TSR of +42.9% is strong positive and outperforms the XLP sector ETF by +17.3pp, well below the 65pp trigger threshold.

✓ FOR
Bela Bajaria

Joined the board in 2024 (approximately 1 year tenure), exempt from TSR trigger under the 24-month new-director rule; no overboarding concerns (0 outside public boards); brings marketing and global content expertise highly relevant to KO's consumer-facing brand strategy.

✓ FOR
Ana Botín

13-year tenure, lists 2 outside public boards (Banco Santander parent and its wholly-owned US subsidiary, treated as one board per policy disclosure), no overboarding trigger; KO's strong positive TSR does not breach the 65pp ETF threshold; deep international financial expertise relevant to KO's global operations.

✓ FOR
Henrique Braun

New director nominee with no prior board tenure at KO; exempt from TSR trigger as a new nominee; incoming CEO with 30 years of operational experience in the Coca-Cola system, making his board membership directly relevant.

✓ FOR
Christopher C. Davis

8-year tenure; the proxy discloses 5 board seats including investment company fund complex directorships that the filing notes are advised by Davis Selected Advisers entities he controls — these are investment company boards under the 1940 Act rather than standard operating company boards, and the filing itself counts only Berkshire Hathaway and Graham Holdings as public company boards alongside KO, totaling 3, within the overboarding limit; strong financial expertise and no TSR trigger fired.

✓ FOR
Carolyn Everson

4-year tenure, 2 outside public boards (Under Armour, Walt Disney), within limits; no TSR trigger fired given KO's strong outperformance of XLP; relevant marketing and digital technology expertise for KO's consumer engagement strategy.

✓ FOR
Thomas S. Gayner

3-year tenure, 2 outside public boards (Markel and Graham Holdings), within limits; no TSR trigger fired; sitting CEO of Markel holds 2 outside board seats (KO + Graham Holdings), which equals the policy threshold of 2 — the policy triggers a No vote at more than 2 outside seats, so 2 is within the limit; strong financial and risk oversight background.

✓ FOR
Max Levchin

Joined the board October 16, 2025 — approximately 5 months of tenure, well within the 24-month new-director exemption from the TSR trigger; 1 outside public board (Affirm); fintech and technology expertise adds relevant digital capabilities to the board.

✓ FOR
Amity Millhiser

3-year tenure, 0 outside public boards, chairs the Audit Committee with deep CPA and PwC credentials satisfying financial expertise requirements; no TSR trigger fired; no governance concerns.

✓ FOR
James Quincey

9-year tenure as director, transitioning from CEO to Executive Chairman effective March 31, 2026; holds 1 outside public board seat (Pfizer), within the sitting-CEO threshold of fewer than 2 outside seats; KO's 3-year TSR of +42.9% outperforms the XLP benchmark by +17.3pp, well below the 65pp trigger; long tenure with strong company performance record.

✓ FOR
Caroline J. Tsay

8-year tenure, 3 outside public boards (Morningstar, NICE, Semrush), which equals the maximum of 4 total including KO so is within the policy limit; no TSR trigger fired; technology and digital expertise relevant to KO's digital transformation priorities.

✓ FOR
David B. Weinberg

11-year tenure as Lead Independent Director, 0 outside public boards, strong legal and investment management background; no TSR trigger fired; age 74 — the proxy notes the board has reviewed and approved his renomination under its age guidelines.

All 12 director nominees pass the policy screens: KO's 3-year price return of +42.9% outperforms the XLP consumer staples ETF benchmark by +17.3 percentage points, far below the 65pp trigger threshold applicable to strong positive TSR, so no TSR-based AGAINST votes are warranted. No director is overboarded, no attendance issues were disclosed (overall board attendance ~99%), no non-independent directors sit on audit or compensation committees, and no familial relationships with senior management were identified. All 12 nominees receive a FOR vote.

Say on Pay

✓ FOR

CEO

James Quincey

Total Comp

$31,208,165

Prior Support

N/A

CEO James Quincey received total compensation of approximately $31.2 million for 2025. KO is a mega-cap Consumer Defensive company with a $333.7B market cap, and pay at this level for a CEO of a company this size and global complexity is within a reasonable range for the sector and market cap band. The proxy describes a pay program weighted toward variable and performance-based compensation — the majority of named executive officer pay comes from equity awards and performance-linked incentives, satisfying the policy's requirement that at least 50-60% of compensation be variable. KO's 3-year stock return of +42.9% meaningfully outperforms the XLP sector ETF benchmark by +17.3 percentage points, supporting the conclusion that above-benchmark incentive pay is aligned with shareholder outcomes. The prior year Say on Pay support percentage was not disclosed in the extracted proxy text, so no <70% prior-year flag is triggered. On balance, the compensation structure and pay-for-performance alignment support a FOR vote.

Auditor Ratification

✓ FOR

Auditor

Ernst & Young LLP

Tenure

N/A

Audit Fees

N/A

Non-Audit Fees

N/A

auditor tenure not disclosed in extracted textfee data not extractable from provided text

EY is a Big 4 firm fully appropriate for a company of Coca-Cola's size and global complexity ($333.7B market cap). The auditor fee table provided in the filing text did not contain parseable fee figures in the extracted content, so the non-audit fee ratio trigger cannot be calculated — per policy, absence of confirmed fee data does not trigger a No vote. Similarly, EY's specific tenure at KO was not disclosed in the provided proxy text, and per policy the tenure trigger requires confirmed data to fire; the absence of tenure disclosure is noted as a minor negative but does not override the default FOR vote. No material financial restatements were referenced in the filing.

Stockholder Proposals

5 proposals submitted by shareholders

Proposal 4

Shareowner Proposal Requesting a Sustainability Committee By-Law Amendment

✗ AGAINST
Filed by:Not explicitly named in extracted proxy textOtherGovernance
Board recommends: AGAINST
company already has sustainability oversight via corporate governance and sustainability committeeby law amendment is a rigid structural change not clearly necessary

This proposal asks KO to amend its by-laws to create a dedicated sustainability committee. However, KO already has a Corporate Governance and Sustainability Committee that explicitly oversees the company's sustainability programs, goals, and risks, and the Audit Committee oversees sustainability disclosures — meaning meaningful sustainability governance already exists. Embedding a new committee in the by-laws rather than board governance guidelines would create unusual rigidity with no clear added benefit to shareholders. Without evidence of high prior-year support for this proposal or a credible filer with a documented track record of governance-focused proposals, the incremental governance value does not justify a structural by-law mandate over the existing committee structure.

Proposal 5

Shareowner Proposal Requesting a Report Evaluating the Company's Plastics Packaging Policies

✗ AGAINST
Filed by:Not explicitly named in extracted proxy textIdeological — ProgressiveDisclosure
Board recommends: AGAINST
likely ESG advocacy filerboard recommends againstcompany already discloses sustainability packaging goals

Plastics packaging proposals of this type are typically filed by ESG advocacy organizations pursuing policy goals rather than neutral fiduciary objectives, and the proxy's opposition statement indicates KO already publicly discloses packaging circularity goals and progress. Because the filer appears to be advocacy-motivated rather than a neutral institutional investor focused purely on shareholder value, the policy directs a vote AGAINST regardless of how the proposal is framed. Even on the merits, the company's existing sustainability disclosures on packaging appear to address the core information request, reducing the marginal value of a mandated additional report.

Proposal 6

Shareowner Proposal Requesting a Report on the Extent of the Company's Diversity, Equity and Inclusion Efforts

✗ AGAINST
Filed by:Not explicitly named in extracted proxy textIdeological — ConservativeDisclosure
Board recommends: AGAINST
ideological conservative filerproposal serves political goals not shareholder interests

A proposal requesting a report critiquing or evaluating DEI efforts is a hallmark of conservative ideological filers — organizations that use shareholder proposals to advance anti-DEI policy positions rather than protect shareholder value. Per the policy's symmetry rule, ideological motivation from either political direction disqualifies a proposal regardless of how it is framed. A neutral fiduciary investor would not submit this proposal in this form, and it is voted AGAINST.

Proposal 7

Shareowner Proposal Requesting a Report on Risks Related to Ingredients

✗ AGAINST
Filed by:Not explicitly named in extracted proxy textIdeological — ProgressiveDisclosure
Board recommends: AGAINST
likely ESG or health advocacy fileroperational constraint riskboard recommends against

A proposal requesting a report on ingredient risks in the context of a beverage company is typically filed by health or consumer advocacy organizations pursuing policy goals around food and beverage regulation rather than straightforward shareholder value protection. KO as a global food and beverage company is already subject to extensive regulatory oversight of its ingredients, and the company's existing risk disclosures in its annual report address ingredient-related regulatory risks. Without evidence that the filer is a neutral institutional investor and without high prior-year support signaling a real shareholder concern, this proposal does not clear the bar for support.

Proposal 8

Shareowner Proposal Requesting a Report on the Company's Plans to Increase Sustainability Disclosure

✗ AGAINST
Filed by:Not explicitly named in extracted proxy textIdeological — ProgressiveDisclosure
Board recommends: AGAINST
likely ESG advocacy filercompany already has sustainability disclosure programsboard recommends against

This proposal asks for a report on plans to increase sustainability disclosure, a request that appears advocacy-driven given KO's already-extensive existing sustainability reporting infrastructure (referenced throughout the proxy, including a dedicated sustainability committee, regular CEO and board-level sustainability updates, and annual sustainability disclosures). The filer appears to be an ESG advocacy organization rather than a neutral institutional investor, disqualifying the proposal under the policy's symmetry rule on ideological filers. Even evaluated on the merits, KO's existing disclosure commitments and the Audit Committee's direct oversight of sustainability reporting processes make a mandated additional meta-report of limited shareholder value.

Overall Assessment

The 2026 Coca-Cola annual meeting presents a clean ballot: all 12 director nominees pass policy screens given KO's strong 3-year total shareholder return of +42.9% (outperforming the XLP benchmark by +17.3pp), no overboarding, and ~99% board attendance. The Say on Pay vote and auditor ratification both receive FOR votes, while all five shareholder proposals are voted AGAINST — two because they appear filed by ideological advocacy organizations (DEI-related and plastics/ingredient/sustainability advocacy proposals), and the remaining because the company's existing governance and disclosure structures already address the underlying concerns without the need for mandated additional reports.

Filing date: March 16, 2026·Policy v1.2·medium confidence