Deferral of the public consultation on Guideline B-15 disclosure expectation for financed emissions related to off-balance sheet assets under management
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On January 8, 2026, we paused the planned public consultation on the disclosure expectation for financed emissions related to off-balance sheet assets under management (AUM) under Guideline B-15. In line with this pause, we will also defer the implementation for this expectation to a future date. We have reflected this change in Annex 2-2 of the guideline.
Financial institutions are still expected to quantify and manage their climate-related transition risks, including for off-balance sheet AUM. The deferral of the disclosure expectation allows financial institutions time to strengthen data collection and measurement. We will continue to monitor progress through our supervisory channels.
Please contact CatastrophicRisks-RisqueCatastrophe@osfi-bsif.gc.ca if you have any questions.