Winters unveils

|By:, SA News Editor

Wintergreen Advisors CEO David Winters shared his 11-point plan with Coca-Cola's (NYSE:KO) largest owners earlier this month, and makes it available to the public today on

Among the items are improving margins ("stuck at 26% for the past three years"), a laser-like focus on costs, an increased pace of bottler refranchising, no more attempts to buy growth, and - of course - suggestions on improving corporate governance.