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In forceInsurers: climate riskLast checked 11 November 2026

Climate risk: greenhouse gas emissions, insurers (OSFI1003)

A regulatory return listed by the Office of the Superintendent of Financial Institutions (OSFI), Canada.

Collects the insurer's absolute greenhouse gas emissions (Scopes 1, 2 and 3), its own and those it finances, as at fiscal year end. OSFI uses the climate returns for evidence-based policy, regulation and supervision of climate risk. Source

Official title: Climate Risk Return (OSFI1003): IC2

The facts

Who files
OSFI's reporting requirements tables list it for: Canadian life insurers (including insurance holding companies and non-operating life companies); foreign life insurers; Canadian fraternal benefit societies; foreign fraternal benefit societies; Canadian property and casualty insurers; foreign property and casualty insurers; Canadian mortgage insurers. Source
How often
Annual. Source
Deadline
Life insurers and fraternal benefit societies, annual filing: within 180 days. Property and casualty insurers, annual filing: within 180 days. Mortgage insurers, annual filing: within 180 days. Not subject to the Late and Erroneous Filing Penalties (LEFP) framework. Source
Format
CSV. The instructions say: "Returns are to be filed through RRS in .CSV format." Source
How it is filed
Filing routes recorded for the OSFI: Regulatory Reporting System (RRS); Regulatory Data Hub (RDH). See how firms file with the OSFI.
Status
In forceFiled in the Regulatory Reporting System (RRS). OSFI's Data Collection Modernization initiative will replace RRS with a new platform, the Regulatory Data Hub (RDH); OSFI says the launch is now targeted for spring 2027 and asks filers to keep using RRS until then. Financial filing for insurers moves to RDH in Release 3; OSFI says more details on financial returns will come in 2027. Source
Group
Insurers: climate risk

Templates (2)

The tables and forms inside the return. Plain name first, the OSFI's code in brackets.

  • Insurer own greenhouse gas emissions by scope (IC2-A)
  • Financed greenhouse gas emissions (IC2-B)

Sub-tables named in the field applicability matrices workbook. Source

Validation rules

No published validation rules were found for this return. No separate validation rules file is published; the technical specifications workbook describes the data fields. Source

Public data

No published data from this return was found. The instructions say: "The data collection is confidential and will not be released publicly." Source

Official documents (9)

The OSFI's own files, with the size and SHA-256 fingerprint of each as downloaded on 11 November 2026, so anyone can tell whether a copy is the same version.

Sources

Every page and document this return's facts were read from.

Knowing exactly what is collected, in what format and under which rules is the first step to real-time supervision. Line4 builds SupTech software for financial regulators that runs checks like these as each return arrives.

Line4's text and records here are free to reuse under CC BY 4.0. Please credit: “Source: Line4 regulatory submissions library (CC BY 4.0), https://www.line4.ai”. The regulators' documents, forms, taxonomies, rules and data belong to them: see OSFI's reuse terms. This describes what regulators publish. It is not legal or regulatory advice: always rely on the regulator's own text.

Last checked 11 November 2026.