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The report argues that Kellogg's has prioritised short-term financial gains over public health in Mexico by reducing essential micronutrients in its cereals. It estimates that while the company saved approximately $85 million over five years, the resulting social cost to Mexico exceeds $250 million, meaning every dollar saved by the company destroys roughly three dollars in social value.

The report finds a widespread failure by food processors and supermarkets in Mexico to ensure that industrially produced breads and tortillas are adequately fortified with iron and zinc, despite legal requirements for the flours used to make them.

The Changing Markets Foundation alleges that Kellogg's has 'empobrecido significativamente' the vitamin and mineral content of its top five cereal brands in Mexico from 2013 to 2018, reducing or removing over two-thirds of micronutrients. The letter highlights that while Kellogg's added vitamin D, it reduced folic acid by 60% to 90% and iron by 20% to 60%, and eliminated calcium from three brands, despite high deficiency rates for these nutrients among Mexican children and pregnant women according to ENSANUT and the National Institute of Public Health.