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Abbott continued her collaboration with Mark Achbar in 2003 when they co-directed the critically acclaimed documentary film, The Corporation ( 2003 ), written by Joel Bakan.
The project began when Achbar and Bakan met at a funeral and realized they were both interested in globalization and its impact on society.
The fact that no one had yet made a documentary on this issue shocked them both, so they decided to create one themselves.
The film critically explores modern day corporations and the rise of dominant upper class institutions through the evaluation of corporate behavior towards society and the world at large.
Through incorporating interviews with 40 corporate insiders and real-life case studies, Abbott hopes that the film will ultimately inspire strategies for change.
During the editing process, Abbott went through over 800 pages of interview transcripts.
These transcripts were digitized and narrowed down until she felt the material had narrative flow and would resonate emotionally with the audience.
It was important to her that the documentary did not force ideas onto the audience, but rather to ask more questions and keep it open to interpretation.
During the filming of the documentary, Bakan wrote the book The Corporation: The Pathological Pursuit of Profit and Power.

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