The adoption infrastructure exists but the measurement does not. Only 18% of organizations track return on investment on AI tools, and less than one-third of corporate clients know whether their outside counsel is actually deploying AI on their matters. This creates conflicting instructions and strategic confusion between firms and the clients they serve. The report marks the fourth year of Thomson Reuters Institute tracking this trend, and shows organization-wide AI use in professional services nearly doubled to 40% in 2026—yet the value capture mechanisms have not kept pace.
For attorneys and firm leadership, the risk is material. Thomson Reuters estimates up to $143 billion in U.S. client revenue is at risk due to poor AI implementation. Firms failing to deliver on AI value face potential talent loss of 24% within two years. As the industry moves toward planning for agentic AI systems, the current inability to measure and execute value represents a critical strategic bottleneck. The competitive disadvantage is no longer theoretical.