Report Parameters

Here is where you will find our reporting parameters—our guidelines for what we include, who we consult to build the report and how we determine the contents of our report.

Scope of report

We issue our Sustainability Report annually. Our most recent report, the 2010/2011 Sustainability Report, covers the performance of The Coca-Cola Company and the Coca-Cola system (our Company and our bottling partners) from October 2010 through August 2011. Our previous report, the 2009/2010 Sustainability Review, was published in December 2010. References to “currently,” “to date” or similar expressions reflect information as of August 31, 2011. In cases where information is tracked by calendar year, the data reflect 2010 and prior calendar year performance, as applicable. All data and information in this year’s report reflect the performance and goals of The Coca-Cola Company, unless otherwise indicated. In cases where we provide information related to the Coca-Cola system, it’s important to note that some of the information comes from operations outside our control. However, we believe the measurements and claims in our report are accurately collected and reported, and that the underlying methodology is sound.

In October 2010, The Coca-Cola Company acquired the North American operations of Coca-Cola Enterprises Inc. (CCE) and sold our Company’s Norway and Sweden bottling operations to a new entity, Coca-Cola Enterprises, Inc. (New CCE). Some of the data found within the report reflects this acquisition and is footnoted, where appropriate, to explain large changes in numbers between the 2009 and 2010 calendar years.

We have included an extensive discussion of potential risks and challenges to our business on pages 13 to 22 of our 2010 Annual Report on Form 10-K and other filings with the U.S. Securities and Exchange Commission (SEC). We discuss some of these issues and include others of interest to our stakeholders in this report, such as responsible water use; energy efficiency and climate protection; sustainable packaging; obesity and other health concerns; workplace and human rights; worker health and safety; anti-corruption; and product quality.

Our report is organized according to the Global Reporting Initiative (GRI) framework. For more information on the GRI, please visit www.globalreporting.org. The information reported in each of the core areas is based on ongoing feedback we receive from internal and external stakeholders, the primary users of our report, as we explain in the Stakeholder Engagement section of this report.

For 2011, and the 2010/2011 Sustainability Report specifically, our Company has self-declared a grade B against the GRI G3.1 Guidelines. This year’s Sustainability Report has also received verification by a third-party external verification agency, FIRA Sustainability BV. Their verification is evidenced by a “+” sign next to our grade B, which reflects their verification and approval of our tracking systems.

We also structure our reporting on the principles outlined in the UN Millennium Development Goals, the UN Global Compact and the CEO Water Mandate. You can find these principles in the Global Business Principles section of this report. You can also find a full GRI Report on the sustainability section of our Company website. This GRI Report is our first report launched to specifically address GRI requirements.

Throughout our report, we include links to third-party websites to make it easier for you to learn more about our partners, projects and goals. These links are included for reference only and we do not endorse or incorporate by reference into our report any of the information contained on these websites.

Goals and measurement

Every year, we work hard to make our Sustainability Report more transparent and forthcoming. We also aim to provide a more robust and informative report while improving our metrics and goal setting. While we strive to collect additional metrics and data with every passing year, we recognize there is always room for improvement in both our data collection and data reporting. A summary of our sustainability goals and our performance against our current metrics can be found in the Performance Highlights section of this report.

Furthermore, we have made a stronger effort in this report to address a number of Company risks that have been outlined in our 2010 Annual Report on Form 10-K. Throughout the report, you will see our efforts to address the concerns of our stakeholders on topics including obesity and other health concerns, water scarcity and poor water quality, and climate change. As part of our proactive approach to addressing risk, we recently appointed a Risk Enterprise Manager within the Company, who is focused on establishing risk management as a leadership capability and enabling the Company to strategically identify and address current and potential business risks.

Transparency

We believe commitment is meaningless without accountability. The scrutiny we face from a global audience is high, and the need for increased transparency continues to grow beyond the requests of our critics. Customers, partners and consumers all expect transparency as well.

We value an open and honest dialogue with our stakeholders, and that is why this year we conducted a formal session with Ceres as a way to engage stakeholders, listen to their feedback and begin to integrate their suggestions for more transparent and credible reporting. To learn more about our session with Ceres, please visit the Stakeholder Engagement section of this report.

Third-party assurance

The content of this report has been assured through a rigorous internal verification process, which included verifying qualitative and quantitative claims and data. We also had all facts, data, claims and corresponding text independently verified to a “moderate“ level of assurance by FIRA Sustainability. This is a significant step in our progress, as we have undergone a more thorough assurance process for this report. For this report, we listened to FIRA’s suggestions and made sure to address their concerns. To see FIRA’s critique of this year’s report, please refer to the Third-Party Verification and Assurance Statement section.

Listening to our stakeholders

Listening to our stakeholders is a must. By working together with our stakeholders, bottling partners and customers, we are able to magnify the impacts of our sustainability work. In addition to our formal review with Ceres, we also conducted many informal sessions with internal and external stakeholders on what content should be added to or expanded for this year’s report. These stakeholders include shareowners, associates, bottling partners, suppliers, government partners, students, nongovernmental organizations, customers and consumers.

We also receive feedback by email. We consider this a valuable tool to better understand your thoughts and concerns. We invite comments, suggestions, critiques and feedback on our sustainability practices as well as the content of this report. To send us a message, please visit the Contact Us page of our Company website.

Other reports

A detailed description of our business operations and financial performance is provided in our 2010 Annual Report on Form 10-K and our 2010 Annual Review. These reports, along with several other reports filed with the SEC, are available on our Company website. Regional and bottling partner reports are also available for review.