Holacracy Community of Practice Archive, 2015-2019 Community Holacracy Web Site

An accountability is not describing what the role does (or the circle). An accountability is an explicit expectation for a role so that other roles can rely on this role to do something. So IMO it doesn't make sense, who would like to expect something from your company? It does make sense if you have a Board to expect something from the GCC and you can put accountabilities on it but if you are in the company, it doesn't make sense to expect something on the company, you can directly select the appropriate role and propose an accountability on it.

The common mistake is to think as an accountability as a way to define all the work done by the role which is not a good use of it. Accountabilities only come when there is a tension and one or more roles need to expect something from another role(s).