The Pepsi and Coke reporting challenge is a series of four exercises designed to expose students to sustainability matters and various types of reports where companies disclose these matters using PepsiCo and The Coca-Cola Company as a basis for a comparative analysis. Students will gain perspectives about how sustainability reporting is evolving, why it is beneficial for companies to utilize consistent measures over time and measures that are comparable to other companies — both decision useful and reliable in their reporting.
Students are given specific direction where to find the referenced reports and which sections of the reports to review for their analysis.
Section 1 – Disclosures in SEC filings: focuses on disclosures made in annual reports (Form 10-K) and proxy statements (Form DEF 14A) about a company’s business, risk factors related to climate change, sustainability goals and focus on stakeholder engagement. Section 2 – Disclosures in sustainability reports: focuses on voluntary disclosures in stand-alone sustainability reports regarding water efficiency Section 3 – Disclosures in Carbon Disclosure Project (CDP) reports: provides students a brief background about proposed SEC disclosures regarding Scopes 1, 2 and 3 greenhouse gas (GHG) emissions and asks students to review disclosures regarding these emissions currently disclosed by companies in CDP reports Section 4 – Year-over-year comparison of the Carbon Disclosure Project (CDP) report disclosures: explores the change in emissions data reported over the last two years and asks the students to investigate the change in both companies’ reporting and their progress toward their emission reduction goals.
This case is part of our EYARC sustainability curriculum and is part 4 in that series. Using the link below, access the materials related to the part 4 exercise and solutions.
Suitable courses: Sustainability