The FAQ section of The Coca Cola Company's website, www.coca-colacompany.com, viewed by Ethical Consumer in August 2017, stated "The Coca-Cola Company does not conduct any animal tests and does not directly fund any animal tests on its beverages. Where governmental agencies require animal tests to demonstrate ingredient safety, companies using those ingredients rely on third party testing.
... We encourage the use of alternative testing methods whenever and wherever possible and have financially supported research to develop these alternative methods."
No statement could be found that explicitly said that the company had a policy of not using ingredients that were tested on animals.
Coca cola website (25 July 2016)