In this global warming-themed family comedy, "NAVIDAD, S.A." or "CHRISTMAS INC.," Santa Claus has to contend with the fact that the North Pole is melting. As children stop believing in Christmas, the North Pole begins to melt and Santa's workshop starts to flood. To save Christmas, Santa must find a way to restore children's belief in the magic of Christmas by defeating Tito, an ambitious Elf who schemes to turn Christmas into a purely capitalist business venture.