I assume it is your project, so you need to develop the solution.
Just some output from grey cells about what you need:
-solid state accelerometer to detect large short duration acceleration due to a crash
-communication device to send a message that an accident occured.
-positioning device to add the location of accident in the message.
-CPU for controlling everything and decision making.
-battery
-solar cell to reduce the need for charging.
-audio indication with data entry device (simple push buttons?) to let the user know a message will be send. This enables the user to abort the message in case of a false message (for example the helmet is dropped from a moving body)
-short range communication device if you want to communicate to cellphone/smartphone, etc. This may save power (and money).