Risk-based supervision (RBS)
is a structured approach which focuses on the identification of potential risks faced by pension plans or funds and the assessment of the financial and operational factors in place to minimize and mitigate those risks. This process then allows the supervisory authority to direct its resources towards the issues and entities which pose the greatest threat.

This Toolkit, developed by the International Organisation of Pension Supervisors (IOPS), is designed to assist IOPS members introducing risk-based supervision (RBS). The modules provide practical guidance, with the case studies detailing how RBS is implemented in different countries.