How Corporations Operationalize Climate‐Related Risks and Opportunities: Evidence From Qualitative Expert Interviews

ABSTRACT Climate‐related risks and opportunities have become a central concern for companies as climate change increasingly affects business models, value chains, and long‐term competitiveness. However, limited evidence exists about how corporations confront the attendant practical and strategic challenges of climate‐related risk and opportunity disclosure. Empirical evidence remains limited on how firms confront the practical and strategic challenges of responding to growing regulatory and stak