2026年企业法务部门现状报告

GCs have worked to modernize legal operations,now they need to prove it to the C-Suite Executive summary Over the past several years, corporate general counsel have made a concerted effort to re-organizetheir law departments to better align with business needs. Outside costs — especially their spend onoutside legal counsel — is being more heavily scrutinized, even as technology is brought in to makethe department more efficient. Indeed, legal department culture has been adjusted to no longer be thedepartment ofNoand instead be a business enabler. To GCs,1it is clear that corporate law overall has moved forward over the past few years to better adjustits operations to align with a changing business landscape. The problem is, the C-Suite may not havereceived the same memo. The Thomson Reuters Institute’s2026 State of theCorporate Law Department Reportfinds a visibility gapbetween where GCs believe their departments are,and where other business leaders believe they shouldbe. In the midst of streamlining operations and shiftingdepartment priorities to align with the broader business,86% of GCs surveyed say they believe their departmentto be a significant contributor to overall organizationalobjectives. However, only 17% of C-Suite executivescall the legal department a significant contributorto organizational objectives. And 42% say the legaldepartment contributes little or not at all. To GCs, it is clear that corporatelaw overall has moved forwardover the past few years tobetter adjust its operations toalign with a changing businesslandscape. The problem is, theC-Suite may not have receivedthe same memo. FIGURE 1: Perceived contribution to organizational objectives How legal perceives their department’scontribution to organizational objectives This is far from saying that GCs have failed in their goal to align their legal department to the business.In fact, by and large, legal department leaders feel they have been successful in extracting value fromdepartment operations, which was a key initiative of legal functions entering into 2025. Departmentleaders also understand the overall objectives of the business, with that perhaps being nowhere clearerthan in the investments made in AI over the past few years. The next step for GCs, then, is toprovethat value. Acrossall avenues of legal work that departments engage intoday, there are areas in which they can show their worthdirectly to the business imperatives of the wider C-Suite.This is not an existential ask — proving value directlyimpacts the budget that legal departments receive, thepersonnel and technology resources afforded to theirprojects, and the impact the department can have on thecompany’s strategic direction as a whole. The next step for GCs, then,is to prove that value. Acrossall avenues of legal work thatdepartments engage in today,there are areas in which theycan show their worth directlyto the business imperatives ofthe wider C-Suite. This year’s report, drawn directly from more than 2,300interviews with corporate general counsel, shares practicalguidance to help bridge the visibility gap while fulfillinglegal departments’ strategic priorities. The ultimate goal for2026 should not simply be to protect the business or become more efficient to drive greater value forthe business — they’re largely already doing that. Rather, GCs and legal department leaders need toclose that visibility gap and more effectively demonstrate to their organizations how the department’sstrategy will impact the business at large. Key takeaways •Visibility gap between legal departments and C-Suites— There is a significant disconnectbetween how GCs view their legal department’s contribution to organizational objectives and howC-Suite executives perceive it. While 86% of GCs say they believe their department is a significantcontributor, only 17% of C-Suite executives agree, with 42% saying legal contributes little or nothingat all. •Resource constraints and communication silos limit value delivery— Nearly half of GCs citestaffing and resource constraints as the top barrier to delivering additional value. Beyond resources,ongoing issues with communication and integration into broader business operations persist,limiting the visibility and impact of many legal departments. •Moving to a more proactive risk approach— GCs are expected to go beyond identifying andmitigating legal risks, linking overall risk prevention directly to wider business goals. This shiftrequires structured, ongoing dialogue with internal business units; and more than two-thirds (68%)of GCs rate internal dialogue as their most valuable source of information about emerging risks.Additionally, more than one-third (36%) of GCs identify technology as a highly valuable source forrisk management. •Effectiveness metrics matter, both internal and external— The most valued legal partnersprovide guidance that is actionable, directly relevant to business needs, and supported byconsistent communication a