On April 20, 2010, BP PLC's deepwater drilling platform in America's Gulf of Mexico exploded and burned, and sank 36 hours later with 11 people killed and 17 people injured. On April 24, runaway oil wells began leaking oil for 87 days, approximately 4.1 million barrels of oil flowed into the Gulf of Mexico, the pollution of which spread to 5 coastal states. This became the worst oil spill in the history of America, so it was considered a national disaster of America. The accident resulted not only in casualties, but also in serious oil spills and environmental pollution events. Oil blowout and oil spill are rare in the history of oil and gas development, due to the difficult blocking of oil spill, the huge volume of oil spills, the large radius of influence and the very serious consequences: 1. The ecological environment of the Gulf of Mexico has suffered serious damage and a serious loss of the coastal economy. 2. BP PLC suffered heavy losses and the company's image and performance were seriously affected. 3. It brought a new challenge to the US government's response to the crisis, negatively impacting the government's credibility and ability to govern. At the same time, it has affected the use of global petroleum resources to a certain extent, especially the development of deep-sea oil and gas. However, the explosion, leakage, pollution and a series of accidents have caused huge losses and serious consequences to people's lives, company property and even the lives of local people. However, the entire process of BP PLC's handling of the incident, in terms of technical measures, reaction speed or even incident response adopted, was a success. The ethical issue reflected in this incident focuses on corporate social responsibility... at the heart of the paper... nomic. The similar crisis that existed in the ConocoPhillips oil spill case was not resolved as satisfactorily as in the Gulf oil spill case. Furthermore, the recently hot topic of GMO foods is also another, but more complicated, case of social responsibility. The cause of the never-ending crisis of corporate social responsibility is the mutual condition of the desire for money and duty to society, especially the acceleration of the economy due to high technology. When it comes to the ethical rules of the business runner, infinite desire is the human flaw we must deal with. After all, the ethical issue of corporate social responsibility will be a hot topic in the long term. Works Cited 100 Days of the BP Spill: A Timeline. http://content.time.com/time/interactive/0,31813,2006455,00.html.Peter Lehner. What we should learn from the BP oil spill in the Gulf of Mexico[J].WorldEnvironment,2011(3):16-18.