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Second Party Opinion Coca-Cola FEMSA S.A.B. de C.V.'s Sustainable Bond Framework

KOF has a value chain-wide vision to transform its business into a "sustainable commercial ecosystem". KOF's sustainability strategy and relevant targets are based on three pillars: • "Our People": KOF is working toward the establishment of an inclusive, healthy and diverse working environment. To do so, the company aims to increase the representation of females in leadership positions to 40% by 2030 (managers and directors). • "Our Community": KOF has several initiatives with micro, small or medium enterprise (MSME) owners that sell KOF's products. For example, included in its framework, KOF will set up a project that seeks to improve Latin American MSMEs' (small food and beverage store owners) access to commercial training, economic empowerment and financing. • "Our Planet": KOF is one of the very few Latin American companies with a near-term well-below 2°C validated science-based target. In addition, KOF aims to decrease the amount of water used per liter of beverage produced (it

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