Coca-Cola does not use animal testing.
Coca-Cola avoids direct testing on animals and actively encourages research partners to use non animal alternatives for testing.
Although, while Coca-Cola does not actively test on animals, they do allow for exceptions if a government agency explicitly requires the tests on animals to demonstrate safety or regulatory compliance.
The Coca-Colas official company policy of Animal Health and Welfare Guiding Principles, state that they don't directly conduct, fund or commission animal tests on their beverages.
But like many other major food and beverage corporations, Coca-Cola also notes that tests may be conducted by third party experts if it's explicitly required by law or government agencies to demonstrate the safety of the product.
Coca-Cola also collaborates with external organizations and suppliers to require humane farming and husbandry practices for any animal derived ingredients, like dairy.
Coca-Cola also has their complete ethical sourcing and welfare guidelines on the Coca-Cola company policy page on their website.