The accountability principle is a fundamental concept in data protection and cybersecurity that requires organizations not only to comply with privacy regulations but also to actively demonstrate that compliance. This principle mandates that entities implement appropriate technical and organizational measures to protect personal data, maintain comprehensive records of processing activities, and establish internal governance structures that provide clear evidence of their commitment to data protection.

Under this principle, organizations must conduct data protection impact assessments, apply data protection by design and by default, and appoint data protection officers where necessary. The focus is on proactive ownership rather than reactive compliance, requiring documented policies, procedures, and audit trails that can be presented to regulators and stakeholders. By fostering a culture of verifiable compliance, the accountability principle builds trust, enables systematic risk management, and transforms theoretical adherence into actionable, auditable proof of due diligence in handling personal data.