Accountability involves the responsibility of an organisation to account for its activities, accept responsibility for them, and to disclose their results in a transparent way. This includes the responsibility for financial resources and other property under their wing. In ethics, accountability involves answering, blameworthiness, responsibility for actions, and the expectations of giving accounts for the company’s actions (Bäckstrand, 2008). In the corporate leadership roles of the commercial ventures, accountability acknowledges and takes responsibility for the engagements, products and services, decision making, policies, and administration, not just in the scope of the internal environment but also in the external environment. In the global arena, organisations are divided into three levels, intergovernmental organisations, transnational organisations, and non-governmental organisations (Jean Shaoul, 2012). This decision that these organisations make help to shape the world. The decisions that these organisations affect global citizen in many ways; from shaping the global financial standards, to determining the fate of the global refugees. The communities and societies that are affected by the decisions of global organisations should hold them accountable for their actions. The need for this organisation to become more transparent and accountable for their action to the stakeholders has raised the need for global accountability (Lyons, 2012). The global organisations are not only actors in their global environment, but they also have an influence. There are over 100,000 global organisations in the world, the decisions that these organisations make has the profound power of affecting millions of people in the world (Trust, 2008). The decision that a global non-governmental organisation make can be the difference between a poor mother and a child receiving adequate medical attention or not. The decision of a transnational organisation starting a factory in a particular community change and affects the livelihoods of the entire community.