diff --git a/functions.php b/functions.php
index aea2ddad..b7134e76 100644
--- a/functions.php
+++ b/functions.php
@@ -91,6 +91,9 @@ add_action( 'after_setup_theme', '_s_setup' );
  * @global int $content_width
  */
 function _s_content_width() {
+	// This variable is intended to be overruled from themes.
+	// Open WPCS issue: {@link https://github.com/WordPress-Coding-Standards/WordPress-Coding-Standards/issues/1043}.
+	// phpcs:ignore WordPress.NamingConventions.PrefixAllGlobals.NonPrefixedVariableFound
 	$GLOBALS['content_width'] = apply_filters( '_s_content_width', 640 );
 }
 add_action( 'after_setup_theme', '_s_content_width', 0 );
diff --git a/inc/wpcom.php b/inc/wpcom.php
index 9439440b..9064c5e5 100644
--- a/inc/wpcom.php
+++ b/inc/wpcom.php
@@ -17,6 +17,8 @@ function _s_wpcom_setup() {
 
 	// Set theme colors for third party services.
 	if ( ! isset( $themecolors ) ) {
+		// Whitelist wpcom specific variable intended to be overruled.
+		// phpcs:ignore WordPress.NamingConventions.PrefixAllGlobals.NonPrefixedVariableFound
 		$themecolors = array(
 			'bg'     => '',
 			'border' => '',