Managing Regulatory Change at Scale: Technology and Governance Models for Sustainable CCAR and Capital Reporting Compliance

Authors: Laxmi Naga Durga Pandrapragada

DOI: https://doi.org/10.37082/IJIRMPS.v14.i1.232980

Short DOI: https://doi.org/hbttx3

Country: United States

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Abstract: Regulatory change is a permanent operating condition for large banking and financial institutions subject to capital adequacy and stress testing supervision. Within Comprehensive Capital Analysis and Review (CCAR) and enterprise capital reporting programs, regulatory expectations evolve continuously through supervisory guidance, examination feedback, interpretive clarifications, and incremental refinements to reporting standards. While institutions frequently demonstrate the ability to respond to discrete regulatory changes, supervisory confidence increasingly depends on whether those changes are absorbed sustainably without degrading governance, traceability, or execution integrity.
This paper examines regulatory change management as a structural discipline embedded within regulatory reporting frameworks rather than a sequence of isolated response activities. Drawing on practitioner experience across CCAR, capital planning, and regulatory reporting transformation initiatives, the paper proposes a governance-driven, technology-enabled operating model for managing regulatory change at scale. The framework emphasizes interpretive ownership, execution-level traceability, controlled evolution of reporting logic, and system-enforced governance mechanisms. This framework is applicable across large, systemically important financial institutions operating under sustained supervisory scrutiny. By institutionalizing regulatory change management as part of reporting architecture and governance, large banking organizations can reduce supervisory risk, prevent recurring findings, and preserve regulatory intent across reporting cycles.

Keywords: Regulatory Change Management, CCAR Compliance, Capital Reporting Governance, Regulatory Reporting Technology, RegTech Operating Models, Supervisory Sustainability, Audit-Defensible Reporting.

Paper Id: 232980

Published On: 2026-02-14

Published In: Volume 14, Issue 1, January-February 2026

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