Title: Hydro-Québec and the Crees: the challenges of being accountable to First Nations - case and teaching notes

Authors: Eduardo Schiehll; Emmanuel Raufflet

Addresses: HEC Montréal, 3000, Ch. Cotê-Sainte-Catherine, 5369 Montréal (QC), H3T 2A7, Canada ' HEC Montréal, 3000, Ch. Côte-Sainte-Catherine, 5220 Montréal (Québec), H3T 2A7, Canada

Abstract: This case highlights various phases in four decades of relations between Hydro-Québec, a provincial utility, and the Crees, a First Nation living mainly in northern Quebec, progressing from conflicts and impasse to accountability. It highlights two processes: 1) the stages in the relational process between a company and a community from the perspective of a social license to operate at the interorganisational level; 2) management accounting processes, which translate into corporate commitments and agreements concerning accountability and transparency. The major purpose of this case is to provide material (background) for discussion on how a company can improve its corporate social responsibility by enhancing transparency and accountability towards its stakeholders. This case illustrates how Hydro-Québec has used accountability mechanisms such as voluntary and mandatory disclosure, environmental impact measurement and assessment, and compensation to engage with the First Nations and to build a long-term reciprocity-based relationship with them.

Keywords: social license to operate; state utility; hydropower; accountability; management accounting; First Nations; Crees; indigenous peoples; Canada; hydroelectricity; transparency; corporate social responsibility; CSR; case study; voluntary disclosure; mandatory disclosure; environmental impact; compensation.

DOI: 10.1504/IJTCS.2013.058806

International Journal of Teaching and Case Studies, 2013 Vol.4 No.3, pp.243 - 258

Received: 20 Jul 2013
Accepted: 22 Jul 2013
Published online: 28 Jun 2014 *

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