At The Coca-Cola Company, we aim to lead by example and to learn from experience. We set high standards for our people at all levels and strive to consistently meet them. Our sound business principles and practices foster our strong, innovative and collaborative culture, which is committed to ethical behavior, accountability and transparency.

We are guided by our established standards of corporate governance and ethics. We review our systems to ensure we achieve international best practices in terms of transparency and accountability. The foundation of our approach to corporate governance is laid out in our Corporate Governance Guidelines and in the charters of our Board of Directors’ committees.

Board of Directors

Our Board of Directors is elected by our shareowners to oversee their interests in the long-term health and the overall success of the Company’s business and its financial strength. It serves as the ultimate decision-making body of the Company, except for those matters reserved to or shared with the shareowners. The Board fulfills its duties, including implementation of risk oversight, with the assistance of various appointed Board committees. The Board also selects and oversees the members of senior management, who are charged by the Board with conducting the business of the Company.

Corporate Responsibility

Corporate responsibility is managed through the Public Policy and Corporate Reputation Council, a cross-functional group of senior managers from our Company and bottling partners. The Council identifies risks and opportunities faced by our business and communities and recommends strategies to address these challenges.

Ethics & Compliance

The core of the ethics and compliance program at The Coca-Cola Company is our Code of Business Conduct. The Code guides our business conduct, requiring honesty and integrity in all matters. All of our associates and directors are required to read and understand the Code and follow its precepts in the workplace and larger community.


Our associates, bottling partners, suppliers, customers and consumers can ask questions about our Code and other ethics and compliance issues, or report potential violations, through EthicsLine, a global Web and telephone information and reporting service. Telephone calls are toll-free, and EthicsLine is available 24 hours a day, seven days a week, with translators available.

More information about our approach to and administration of ethical business conduct for employees, suppliers, partners, and non-employee directors is detailed in our Ethical Business Conduct page on Journey.  

Public Policy Engagement

We participate in public policy dialogues around the world, particularly in the United States. Our aim is to use our resources responsibly to advance public policy that supports our industry and business priorities, our more than 700,000 system associates, our shareowners and the communities we serve.

The Coca-Cola Company and our affiliated Political Action Committees comply with U.S. laws and requirements regarding contributions to political organizations; candidates for federal, state and local public office; ballot measure campaigns; political action committees; and trade associations. The Public and Diversity Review Committee of our Board of Directors reviews our advocacy efforts, including political contributions.

For a detailed description of our political policies and activities, please visit our Political Engagement Policy page and our U.S. Public Policy page.

The Coca-Cola Company Governance Documents