The article substantiates the thesis that local normative acts go beyond the traditional understanding of their auxiliary role within the system of sources of labour law and form an independent level of internal corporate regulation. The author analyses approaches to defining the legal nature of local normative acts in Russian law and provides a comparison of local normative acts with analogous institutions in the legal systems of the United Kingdom, the United States, and Germany. Particular attention is paid to the role of internal policies and rules in regulating digital processes, the use of corporate IT systems, and the protection of employees’ data. The author concludes that local normative acts are becoming increasingly important for shaping corporate culture, managing the digital environment, and defining the boundaries of management’s responsibility within a legal entity.