Emergent Strategic Reasoning Risks in AI: A Taxonomy-Driven Evaluation Framework. - Tharindu Kumarage; Lisa Bauer; Yao Ma; Dan Rosen; Yashasvi Raghavendra Guduri; Anna Rumshisky; Kai-Wei Chang 001; Aram Galstyan; Rahul Gupta 001; Charith Peris (CoRR, 2026)