It states compliance with US, Canada and EU advertising standards but does not report anything about the number of incidents of non-compliance.
pg. 4
"consistently throughout the years, and including the most recent reporting period of 2019, we were compliant with our United States and Canada Advertising to Children Pledges, as verified by the Children’s Food & Beverage Advertising Initiative in the U.S. and by Advertising Standards in Canada."
"In 2020, as part of the EU Pledge monitoring program, the European Advertising Standards Alliance evaluated companies' compliance with the EU Pledge commitments across digital media in Belgium, France, Germany, Greece, Italy, Romania, Spain, and Sweden. "
https://www.pepsico.com/esg-topics-a-z/advertising-and-marketing-to-children-and-school-sales