Data controllers decide how personal data will be processed by their organization. GDPR Article 4 defines data controllers as:
the natural or legal person, public authority, agency or other body which, alone or jointly with others, determines the purposes and means of the processing of personal data
According to Article 24, data controllers must:
The GDPR places greater responsibility on data controllers, as their decisions determine whether an organization's data processing is compliant.
For more information, check out the Information Commissioner’s Guide on the difference between data controllers and data processors.