ESG readiness in the context of climate risk management approaches: a comparative study of corporate strategies

The article discusses the specifics of incorporating climate risks into corporate governance systems, using companies in the marine fishing and fish farming sector as examples. The relevance of the study is due to the need for businesses to adapt to increasing climate threats and regulatory requirements in the field of sustainable development. The method used is a qualitative comparative analysis of three companies demonstrating different levels of maturity in their management approaches. Three models have been identified: full integration of climate factors into strategic management, technological adaptation without institutional formalisation, and initial institutionalisation with limited disclosure of information. It was found that only with specialised management structures, climate indicators and transparent reporting do companies demonstrate high adaptability to climate risks. At the same time, companies without a sustainable management architecture are limited in their ability to respond strategically.