Yanks

Coke Cola is a yank company so I don't think the Companies Act 1985 is going to have that much influence on them.

In the US the management can, in extreme circumstances, face prison if they act contrary to the will of their shareholders or take decisions which unecessarily damage the companies viability or profitability.

I think turning down the opportunity to sponsor the olympics could fall into this category, obviously they make a lot of money from this otherwise they wouldn't do it so to throw all that cash away for some sort of political agenda could definitely lead, if not to prison, at least to criminal charges.

Coke Cola is a company not a political party and have been selling drinks in far worse places than China for a very long time.

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