2026 Report | Internal Investigations and Corporate Crime
From Internal Reporting to Compiling a Case File Usable by Prosecuting Authorities
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Internal Investigations in the Face of New Requirements from Authorities
The first half (H1) of 2026 confirmed a structural shift in corporate crime enforcement: internal investigations are no longer assessed only by whether they reach the right legal conclusion. They are assessed by whether the company can preserve evidence quickly, reconstruct the misconduct credibly, identify individual responsibility, quantify benefit or harm, and decide whether to self-report before a whistleblower, counterparty, regulator or prosecutor moves first.
The practical question for corporate legal and compliance teams is therefore changing. It is no longer simply “What happened?” it is also:
| “Can we turn this allegation into a reliable, source-attributed, prosecutor-ready factual record fast enough?” Nicolas Tollet |
Read the full analysis
Download the report “Corporate Crime Investigations”Read the full analysis of developments in the first half of 2026 and CMS Francis Lefebvre’s recommendations for conducting swift, well-documented, and legally defensible internal investigations. |
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