The documentary delves into the rise and fall of Enron, once considered one of the most innovative and profitable corporations in America. By leveraging insider interviews, candid footage, and detailed examinations of financial records, the film paints a picture of how corporate greed and deceit led to one of the largest financial scandals in history. The story begins with Enron's humble beginnings and tracks its aggressive pursuit of profits, often at the expense of ethical business practices. Key executives, including Kenneth Lay and Jeff Skilling, are portrayed as masterminds behind complex accounting frauds that kept the company’s stock prices artificially inflated, thus misleading investors, employees, and the public.

The narrative explores the intricate network of deception involving off-the-books partnerships and inflated asset values orchestrated by Enron’s top executives. As investigations unfold, numerous employees and shareholders face significant financial losses, deeply impacting their lives. Capturing the internal and external pressures faced by the company, the film provides a clear illustration of the manipulation and corruption that pervaded Enron's corporate culture. Crucially, the documentary emphasizes the devastating human and economic consequences of the scandal while questioning the accountability of financial institutions and regulatory bodies supposed to oversee corporate practices.