Nothing so explicit. You can attempt to define certain parts of the I²C protocol to different OSI layers, but how you define them and how someone else defines them would not match (ask five engineers and get seven different answers).
My take on it is that the physical layer is the simplest. I²C requires two open-collector bus lines, tied to VCC with pullup resistors of X value, limited to Y pF of capacitance (where X and Y are calculated based on the desired frequency of the I²C bus). The I²C devices should release the line when idle, and only pull the line low when actively communicating. That's the physical layer.
The data layer is a bit more complex. I²C masters, especially in a multi-master system, should when trying to communicate, check to see if the lines are pulled low, if free, attempt communication, check the line again. If at any time it's unexpectedly low, follow arbitration protocols. I²C slaves (and masters) can also implement clock stretching, controlling communication by preventing clock pulses.
Physical and logical addressing fall under both the data link layer and the network layer, if you include bus expanders/multiplexers/buffers/hot swap ICs. I²C doesn't really have a network topology or IP equivalent, with bus expanders being a non-specification hacky solution manufacturers have come up with.