Socially Responsible mutual fund family Citizens Funds applauded Coca-Cola's decision to expense stock options on its income statement, rather than treating this expense in a footnote. This will make executive compensation expenses clearer to investors, according to Citizens.

"It took guts for a giant such as Coca-Cola to announce that it will begin expensing options," said Valentina Dingle, vice president and corporate spokeswoman for Citizens.

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