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This talk, presented at the ACM Symposium on Computer Science and Law (CSLAW) 2026, introduces a formal framework for measuring corporate knowledge in organizations that rely on AI and large-scale information infrastructure. Drawing on the extended cognition thesis, the paper models a corporation’s “mind” as a system composed of people, artefacts, and computational processes. It proposes quantitative metrics that evaluate whether a firm can know a fact based on two measurable properties of its information pipelines: the efficiency with which evidence can be retrieved and the validated reliability of the procedures used to establish it. The framework connects these metrics to legal doctrines such as actual knowledge, constructive knowledge, wilful blindness, recklessness, and negligence, providing a way to translate modern AI-enabled information systems into legally usable standards of corporate accountability.