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23 JULY 2018 Table of Contents I. Objectives of this Paper .............................................................................................................. 3 II. Background on Organisational Accountability ......................................................................... 4 A. The Elements of Accountability .............................................................................................. 5 B. Approaches to Implementing Accountability ......................................................................... 8 C. Accountability under the GDPR............................................................................................. 10 1. Controllers..................................................................................................................... 10 2. Processors ..................................................................................................................... 11 3. Elements of Accountability in the GDPR and in General .............................................. 12 D. Implementing and Demonstrating Accountability within an Organisation.......................... 13 1. Comprehensive Internal Privacy Programs................................................................... 14 2. Co-regulatory Frameworks, Certifications, Codes of Conduct or Similar Schemes...... 14 E. Which Organisations are Expected to be “Accountable�?.................................................... 15 1. Controllers and Processors ........................................................................................... 15 a. The Impact of Accountability on Contractual Provisions and Negotiations ..... 16 2. Public Sector Organisations .......................................................................................... 18 III. The Benefits of Accountability ............................................................................................... 19 A. Accountability Benefits to Stakeholders ............................................................................... 20 B. Types and Categories of Accountability Benefits.................................................................. 21 IV. Conclusion ............................................................................................................................... 26

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