TNCs allegedly violate rights of the human beings in the form of child labour, trafficking, long work hours, sweatshops in the industry, and so on throughout their complex operations but accounting for TNCs under international law for these poignant activities is almost impossible. The impossibility staggeringly increases as TNCs do not have personhood under international law and of TNCs and there is ‘lax of relevant law’ or ‘inability of the host states to regulate’ the TNCs operating in their territory. Moreover, the International Covenant on Civil and Political Rights (ICCPR) confines state obligations to the territory and jurisdiction of the state party, whereas the International Covenant on Economic, Social and Cultural Rights (ICESCR) does not contain identical provisions. So, there is the option of the scholars to think about extraterritorial obligations of the state. This article argues that the home states may account the TNCs for human rights abuses in the business relations conducted in the host states in pursuance to ARSIWA, Maastricht Principles, and UNGPs as the home states have overall control on the overseas operations of TNCs. As the US and Canada are two dominant home states, this article explores the approaches of these two countries. After exploration, this article finds that a ‘foreign claimant’ may complain before the US court for human rights violations by US corporations under the Alien Tort Claims Act (ATCA) if the conduct (action or omission) of the corporation ‘touches and concerns’ the USA. Moreover, foreign claims in the Canadian Courts are also available if the Canadian TNCs violate binding ‘customary international law’ and the conduct of the corporations has a ‘real and substantial connection’ with Canada. Citation this article (Rashid, 2024) Rashid, M. M. (2024). ACCOUNTABILITY OF TRANSNATIONAL CORPORATIONS (TNCs) IN HOME STATES FOR BUSINESS-RELATED HUMAN RIGHTS ABUSES IN HOST STATES: A COMPARATIVE STUDY. Hoa Sen University Journal of Science, 06, 36–48. https://vjol.info.vn/index.php/dhs/article/view/106305