本文從環境、經濟、法律與政治，以及對BP 本身影響等四構面進行事件分析：生態環境是原油外洩的首位受害者、依賴海洋及觀光維生的居民受到直接的經濟損失、美國政府試圖提出新的能源政策；同時，必須擔負最大責任的BP，則必須面對巨額賠償及組織重整。在管理意涵部分，本文從技術風險、規模風險、BP 企業文化、企業社會責任等四種觀點予以檢視。我們指出技術一直扮演人類發展的兩面刃，享受其利益的同時，亦應思考可能的弊害；而規模愈大的組織愈有能力從事愈艱難、成本愈高的活動，以獲取更高的經濟利益，然而卻造成更大的潛在成本和風險，由整體社會共同承擔；同時，根據資料顯示，身為全球主要石油業者之一的BP，其企業文化似乎過度強調經濟效率而忽視員工安全及健康，以及相對應的社會責任。

Four dimensions are adopted to interpret the BP oil spill in the Gulf of Mexico:environment, economy, politics, and BP itself. Ecological
environment suffered from the oil spill apparently; local residents who count on fishery and tourism faced immediate economic losses; the Obama government tried to take the opportunity to reform its energy policy; meanwhile, BP, needs to take major part of the responsibilities, is
troubling on huge indemnification and organizational restructuring. This article reviews this event from four managerial approaches as well: technological risk, scale risk,organizational culture, and corporate social responsibility. Technology may always be the double-edged sword in the human life. the larger scale of the firm, the more capability to engage in higher risk investment to pursue for higher margins, therefore
higher possibility resulting in more cost and risk shared by the common society. And,according to reports, BP’s organizational culture tends to focus much on cost efficiency rather than employee’s safety and health, and its corporate social responsibility.