The purpose of this paper is to explore the emergence of sustainability governance through the unfolding hybridisation process between corporate governance and corporate social responsibility and the implications of this for understanding patterns in sustainability reporting over time.,The Gulf of Mexico oil spill incident is an extreme case study undertaken to examine its implications on the organisational legitimacy of British Petroleum (BP) and the latter’s response to the incident and beyond. The paper draws on Suchman’s legitimacy framework (1995) to understand sustainability governance as an organisational practice that evolved post the Gulf of Mexico oil spill to manage BP’s legitimacy. It draws on archival records and documentation from 2008 to 2017, as key sources for data collection, using interrogation by NVivo software.,Sustainability governance is a sound practice that was socially constructed to manage the re-legitimatisation process following the Gulf of Mexico oil spill. It is characterised by broadness (the interplay between the corporate governance and corporate social responsibility disciplines), dynamic (developing the tactics to repair and maintain legitimacy), agility (conforming to the accountability for socially responsible investment and ensuring steps towards geopolitically responsible investment) and interdependence (reflecting composition and interactions).,This paper has practical implications for organisations, in terms of sustainability governance’s constitution, mechanism and characteristics.,This paper has implications not only for organisations, in terms of sustainability governance’s characteristics, but also for policy-makers, regulators and accounting education. However, the present paper’s insights are achieved through an in-depth and longitudinal case study.,This paper has problematized the concept of sustainability governance and elaborated its evolution (the emergence, enactment, deployment and interplay) process. The sustainability governance showed an otherwise organisational response that moves our understanding of the deployment of disclosure for complex organisational change as a way to discredit events.

中文翻译：

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可持续性治理和合法化过程：墨西哥湾漏油事件

本文的目的是通过公司治理和企业社会责任之间不断展开的混合过程探索可持续性治理的出现，以及这对理解随着时间的推移可持续报告模式的影响。墨西哥湾漏油事件是一个极端事件案例研究旨在检验其对英国石油公司 (BP) 组织合法性的影响以及后者对事件及后续事件的反应。该论文借鉴了Suchman 的合法性框架（1995 年），将可持续性治理理解为一种在墨西哥湾漏油事件后演变为管理BP 合法性的组织实践。它利用 2008 年至 2017 年的档案记录和文档，作为数据收集的主要来源，使用 NVivo 软件进行询问。可持续性治理是一种健全的实践，它是社会构建的，用于管理墨西哥湾漏油事件后的重新合法化过程。它的特点是广泛（公司治理和企业社会责任学科之间的相互作用）、动态（制定修复和维护合法性的策略）、敏捷性（符合对社会责任投资的责任并确保迈向地缘政治责任投资的步骤）和相互依存（反映组成和相互作用）。,本文对组织具有实际意义，就可持续治理的构成、机制和特征而言。本文不仅对组织具有可持续性治理特征的意义，而且对政策具有意义。制造商，监管者和会计教育。然而，本文的见解是通过深入和纵向的案例研究来实现的。本文对可持续性治理的概念进行了问题化，并阐述了其演变（出现、制定、部署和相互作用）过程。可持续性治理显示了一种组织响应，它改变了我们对复杂组织变革的披露部署的理解，作为一种抹黑事件的方式。