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This study is the output of a multi-year collaboration among The Coca-Cola Company, Oxfam America, and SABMiIIer to apply Oxfam’s Poverty Footprint Methodology to the Coca-Cola/SABMiIIer value chain in Zambia and El Salvador. This methodology, which was originally developed and applied to Unilever’s operations in Indonesia, is designed to help companies understand and improve their poverty impacts, and provides a platform for dialogue, innovation, and accountability.