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This document provides guidance on the indicators included in the 2019 CCI sustainability report, some of which have been externally assured for the current or a prior period.

Indicators that have been externally assured for this year’s report are marked within the report and the assurance statement is provided at Independent Assurance Statement title of this section.

Indicators covered in this sustainability report are reported in line with the;
Core GRI Standards of the Global Reporting Initiative (GRI) and are listed at the GRI Content Index title of this section,
United Nations Global Compact (UNGC) Communication on Progress (COP) of the UNGC and are listed at the UNGC Standards Content Index title of this section.
United Nations Women Empowerment Program (UNWEP) and are listed at the UNWEP Standards Content Index title of this section.
The data within the scope of this guidance document is for the financial year ending on December 31, 2019 and concerns the relevant operations in Turkey, Jordan, Azerbaijan, Kazakhstan, Pakistan, Kyrgyzstan and Tajikistan. Referral to “The Company” covers these seven countries, unless otherwise stated.

Legal entities covered fully by this report include:
Coca-Cola İçecek A.Ş., Turkey
Coca-Cola Satış ve Dağıtım A.Ş., Turkey
Mahmudiye Kaynak Suyu Ltd. Şti., Turkey
J.V. Coca-Cola Almaty Bottlers LLP, Kazakhstan
Azerbaijan Coca-Cola Bottlers Limited LLC., Azerbaijan
The Coca-Cola Bottling Company of Jordan Ltd., Jordan
Coca-Cola Beverages Pakistan Ltd., Pakistan
Coca-Cola Bishkek Bottlers CJSC., Kyrgyzstan
Coca-Cola Beverages Tajikistan L.L.C., Tajikistan
General Reporting Principles In preparing this guidance document, consideration has been given to the following principles:
• Information Preparation – to highlight the primary principles of relevance and reliability of information; and
• Information Reporting – to highlight the primary principles of comparability, consistency (especially with regards to other data, including that of previous years), understandability and transparency in order to provide clarity to users.
Key Definitions
For the purpose of this report, the following definitions apply:
TCCC: The abbreviation TCCC refers to “The Coca-Cola Company”.
TCCS: The abbreviation TCCS refers to “The Coca-Cola System”.
PLANT: All on-site facilities, including production buildings, water treatment units, wastewater treatment units, warehouses, laboratories, administration buildings and technical service operations.
ENERGY CONSUMPTION: The energy consumed during the reporting year (January 1 to December 31). Energy consumption data covers energy used in the operation of on-site industrial facilities and manufacturing processes, including electrical systems, heating, lighting, on-site transportation, air circulation and air conditioning (HVAC system). Manufacturing processes refer to the energy consumed in the core bottling (filling) operation. Total energy consumption also includes preform injection for those plants that use this energy-intensive process as well as energy used for CO2 production processes in our plants in Kazakhstan and Azerbaijan.
WASTE (TON): Waste generated at a given site includes waste due to production, construction, food services or any other activity. Examples of the types of solid waste generated by The Company include paper, plastic, corrugated cardboard, metal, glass, sludge from water, waste oils, fleet waste (tires, batteries, coolants, oils, etc.) and damaged ingredients or products, plus all hazardous waste such as solvents, inks and lab waste. Liquid waste disposed of through the wastewater system is not included in the calculations as such waste is accounted for in wastewater discharge volume and wastewater sludge.
ENERGY: Electricity, natural gas, diesel, gasoline, fuel oil, liquefied petroleum gas (LPG) and steam. For the purpose of this report, energy does not include alternative forms of fuel, such as bio-waste, biomass, biodiesel, or renewable sources of energy such as wind or solar energy, which collectively represent an insignificant share of total energy consumption and carbon emissions.
ENERGY USE RATIO (EUR, MJ): MJ of energy consumed per liter of product produced, calculated as the sum of all individual energy sources from the filling (core) production processes (in MJ) divided by production volume (in liters). To allow comparability between different CCI plants:
• Energy consumption during preform injection, an energy-intensive process, is excluded from the core EUR. It is included in the total EUR calculations.
• Energy consumption for CO2 production processes is also excluded from the core EUR calculation. It is included in the total EUR calculations.
• Beginning in 2013, the electricity producing process, which is present in Kazakhstan, is included in EUR calculations.
TOTAL WASTE RATIO (g/L): Grams of total waste generated per liter of product produced.  
GHG EMISSIONS (TON): Emissions during the reporting year (January 1 to December 31). The GHGs reported are those currently required by the United Nations Framework Convention on Climate Change and the Kyoto Protocol. These GHGs are currently: carbon dioxide (CO2), methane (CH4), nitrous oxide (N2O), hydrofluorocarbons (HFCs), perfluorocarbons (PFCs), Sulphur hexafluoride (SF6) and nitrogen trifluoride (NF3). Other GHGs, including those regulated by the Montreal Protocol, are excluded from GHG emissions and analyzed separately. “GHG emissions” refers to emissions from all production processes, such as bottling and preform injection, arising from The Company’s plants. In Turkey, CCI has been reporting its GHG emissions more extensively since 2012 in accordance with the ISO 14064-1 Standard for quantifying and reporting GHG emissions at the organization level. Consequently, GHG emissions reported for Turkey also include CCI’s GHG emissions from its non-plant buildings, e.g. offices, fleet transport and fugitive emissions. Where a plant generates energy on-site, the related energy consumption is defined as the energy of the fuel used for generation (e.g. for on- site, diesel-fired electricity generators, the energy consumption would be the diesel used rather than the electricity output of the generator).
WASTE RECYCLING RATE (%): Tons of waste recovered, re-used or recycled divided by total waste generated (in tons), i.e. the Waste Recycling Rate represents the portion of waste that is not disposed to a landfill or incinerated. In the six countries covered by the 2018 CCI sustainability report, accredited waste contractors collected tons of waste for recycling and re-use.
RECYCLED WASTE (TON): Waste that is broken down into raw materials, changed and reprocessed for use and used for new products. Recyclable materials include many kinds of glass, paper, metal, plastic, textiles, and electronics. The composting or other reuse of biodegradable waste – such as food or garden waste – is also considered recycling. Materials to be recycled are brought to a collection center, or picked up from the curbside, then sorted, cleaned and reprocessed into new materials bound for manufacturing.
REUSED WASTE (TON): Waste used again for the same or different purposes without re-processing, e.g., wood. .
WASTE DISPOSAL (TON): Waste disposal has followed the GRI Standards 306-1 classification. To determine the method of disposal, CCI has used the legal categories laid out in the disposal documentation provided by its accredited waste contractors. Based on the disposal documentation, the categories of waste generated by CCI during the reporting period were recycling, re-use, recovery, incineration and landfill. Some hazardous waste is sold for use as fuel in processes such as cement manufacturing. In accordance with the legal categories of accredited waste documentation, this waste is classified as recovery rather than incineration.
RECOVERED WASTE (TON): Non-recyclable waste materials and the extraction therefrom of heat, electricity or energy through a variety of processes, including combustion, gasification, pyrolysis and anaerobic digestion. For example, if waste is incinerated in an incineration plant to generate energy, then the waste is “recovered.” If there is no use of energy during the process, then the waste is incinerated. There are several ways to recover energy from waste. Anaerobic digestion is a process of decomposition that occurs naturally whereby organic matter is reduced to a simpler chemical component in the absence of oxygen. “Recovery” also refers to incineration or directly controlled burning of municipal solid waste in order to reduce waste and create energy. Secondary recovered fuel is energy recovered from waste that cannot be reused or recycled through mechanical and biological treatment activities. Since most of the waste is recovered for energy in licensed facilities before storage, hazardous waste in Turkey is categorized as “recovery.
WASTE STORED ON SITE (TON): Waste stored initially before the final treatment. Wood waste is treated in different ways, and the final treatment method is confirmed with suppliers and categorized by operations. Methods for reuse, recycle and recovery of hazardous waste are confirmed with CCI’s service providers for waste management. For our Turkey operations, disposal and treatment methods are decided according to the waste disposal codes defined in the Turkish Hazardous Waste Control Regulation. The amount of waste from cold drink equipment and two-way bottles generated by the market is measured either by weighing it directly or by calculations using waste factors recorded after measuring the exact weight of each part of the equipment.
LANDFILLED WASTE (TON): Waste sent to landfills (of either a municipality or an accredited company) and disposed of by burial.
WATER: Includes water from all sources, including wells, spring water, municipality and collected rainwater.
WATER CONSUMPTION (LITER): All water used during the reporting year (January 1 to December 31). Water consumption data includes water used for production, water treatment, boiler makeup, cooling (contact and non-contact), cleaning and sanitation, backwashing filters, irrigation, washing trucks and other vehicles, kitchen or canteen, toilets and sinks, and fire control.
WATER USE RATIO (L/L): Liters of water used per liter of product produced, calculated as total water use (in liters) divided by production volume (in liters).
WATER WITHDRAWAL (L): Total volume of water withdrawn from any source during the reporting year (January 1 to December 31), including ground water, municipality water and collected rainwater.
WASTE EFFLUENT (L): The total volume of water discharges during the reporting period by discharge and quality, including treatment method. This indicator is aligned with GRI’s Standards 306-1 disclosure.
ENVIRONMENTAL COMPLIANCE: The monetary value of significant fines (over $200,000) and the total number of non- monetary sanctions for non-compliance with national Environmental Laws and Regulations. This indicator is aligned with GRI’s Standards 307-1 disclosure.
EMPLOYEE NUMBERS: CCI employees working in The Company’s headquarters, plants and sales offices. Employee figures are categorized as permanent, temporary and contractor workers, and these data are recorded as year-end figures. Turkey operations include Turkey factories and Turkey sales offices. This indicator is aligned with GRI’s Standards 108-2 disclosure.
INJURIES AND LOST DAYS: Type of injury, rates of injury, lost days and total number of work-related fatalities, by region. This indicator is aligned with GRI’s Standards 403-2 disclosure. CCI’s main injury metric is the Lost Time Incident Rate (LTIR), which is number of lost time incidents/occupational illnesses multiplied by 200,000 and then divided by the total number of hours worked during the reporting period.  
TRAINING (Hr.): Average hours of training carried out during the reporting period per employee, categorized in terms of OHS training, environmental training and total training. This indicator is aligned with GRI’s Standards 404-1 disclosure.
Scope of Reporting

The following tables summarize the activities that are currently reported within the scope of this sustainability report for energy consumption, GHG emissions, water consumption and solid waste.
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*Adjustment is made to the EUR (core) to allow comparability between plants by removing certain energy-intensive processes from the EUR, but not from total energy consumption. As explained in the RG, an adjustment is made to the EUR for energy consumption for preform injection processes, electricity generation processes (present only in our Kazakhstan plant) and CO2 production processes (present only in our plants in Kazakhstan and Azerbaijan). From 2013 onwards, energy use for electricity generation is included in the EUR data.
Data Prepertaion
Energy Consumption
Energy consumption data are reported for electricity and primary fuel sources, including natural gas, diesel, LPG, heavy fuel oil and steam. Electricity and natural gas data are obtained from supplier meters and reconciled with internal meters (when available) and/or service provider invoices. Diesel, LPG, steam and fuel oil consumption data are obtained from supplier invoices. CCI Operations used the following published conversion factors:
For electricity, the unit of supply is invoiced in kWh. To calculate energy use ratio, kWh is converted to megajoules (MJ) at a factor of 3.6.
For natural gas, the unit of supply for most suppliers is invoiced in m3. To calculate the energy use ratio, cubic meters is converted to MJ with a conversion factor of 37.3, except for in Kazakhstan, where a factor of 34.4 is used based on the 2016 analysis conducted by an accredited local laboratory on the natural gas used on site.
For fuels other than natural gas (diesel and heavy fuel oil), energy conversion factors (from liters or kilograms to MJ) are obtained from the calculation tool provided by TCCC Default Factors.
For LPG (MJ/kg) a conversion factor (net calorific value) of 50.0 was used as part of the GHG verification process in accordance with the requirements of ISO 14064-1.
For diesel (MJ/L) a conversion factor of 39.0 was used.
For steam (MJ), a conversion factor of (GKAL): 4,186.8 was used (Kazakhstan operations only).
GHG Emissions
GHG emissions are calculated by CCI using published conversion factors. Conversion factors enable an estimate of the amount of GHGs released into the atmosphere per unit of energy consumed. Different types of energy sources have different conversion factors that reflect their carbon dioxide intensity. In future periods, conversion factors may be updated to reflect changes to, and/or improvements in, published data. During the current period, the following conversion factors were used:

For fuels such as natural gas, diesel and LPG, conversion factors are derived from calculation tools based on the May 2015 version of the GHG Protocol Standards found on the GHG Protocol website ( The Global Warming Potentials (GWPs) used to calculate the emissions of different GHGs in terms of CO2-equivalents are taken from the Intergovernmental Panel on Climate Change’s Fifth Assessment Report.

In 2014, we began using the “GHG emissions from transport or mobile sources” tool, version 2.6 of May 2015, from the GHG Protocol of the World Resources Institute and World Business Council for Sustainable Development to calculate the emission values for employee commuting and business categories. GHG emissions of Turkey are taken from the report verified by the auditing firm in line with the ISO 14064-1 Standard. Since 2017, we have been using DEFRA emission factors for diesel, managed vans class 3.
Extrapolation Method Used for Energy Use Calculation and Total Energy Consumption

Since the period covered by invoices may not always fully align with The Company’s reporting period, adjustments are made where necessary in order to align the consumption data from the invoices with the reporting period as agreed with The Company’s verifiers.
TCCC Default Factors for CO2 Emissions
Natural gas (MJ)              :
0.050539 kg CO2
LPG (MJ)                          :
0.056839 kg CO2
Diesel (MJ, light fuel oil)  :
0.070636 kg CO2
Heavy Fuel Oil (MJ).        :
0.073771 kg CO2
Electricity (kWh)             :
For electricity, conversion factors for GHG emissions are obtained from the International Energy Agency (IEA) and shared by TCCC with the entire Coca- Cola system.
Natural gas (MJ) :
kg CO2
LPG (MJ) :
kg CO2
Diesel (MJ, light fuel oil) :
kg CO2
Heavy Fuel Oil (MJ) :
kg CO2
Electricity :(kWh)      
For electricity, conversion factors
for GHG emissions
are obtained from
the International
Energy Agency (IEA) and shared by
TCCC with the entire Coca- Cola system.

In this year’s report, we used IEA factors of the year 2017 (as there is a two-year time gap for IEA publish the factors for a certain year). Combined factors are used for all operations in the sustainability report. This information is available in the internal document entitled “SDW Fuel Conversion Factors”, which is updated every year by TCCC.

For our Kazakhstan operations, since electricity is generated by a co-generation plant at the site, local laboratory analysis results are used for the calculation of GHG emissions in these operations. The average value of external laboratory analysis results is used to determine the chemical composition of samples of the natural gas used in the plant.
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Water Consumption

Water consumption data is obtained from internal meters where ground water is utilized. Moreover, separate data on water consumption is obtained from supplier meters and then reconciled with internal meters (when available) and/or service provider invoices where the water is supplied by the network.
The measuring and reporting of assured environmental data inevitably involve a degree of estimation. In exceptional circumstances, restatements of data reported in a prior year may be required. Restatements are considered where the data differs by more than 5% at The Company level.
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Management Systems
Standards And Principles