The concept of limits to adaptation is dynamic in terms of the temporal, spatial and contextual dimensions of climate change risks, impacts and response. Socioeconomic, technological, governance and institutional systems or policies can be changed or transformed in response to the different dimensions of adaptation limits to climate change and extreme events. Adaptation limits can be soft or hard. Soft adaptation limits occur when options may exist but are currently not available to avoid intolerable risks through adaptive actions. Hard adaptation limits occur when no adaptive actions are possible to avoid intolerable risks. The levels of GHG emissions reduction, adaptation and risk management measures are the key factors determining if and when adaptation limits are reached. When a limit  is reached, then intolerable risks and impacts may occur and additional adaptations  would be required. Transformational adaptation can allow a system to extend beyond its soft limits and prevent soft limits from becoming hard limits. The loss and damage associated with the future climate change impacts, beyond the limits to adaptation, is an area of increasing focus. However, it is yet to be fully developed in terms of assessment methods, including non-economic values and identifying means to avoid and reduce both economic  and non-economic  losses and damages. 
IPCC
Climate Change 2022: Impacts, Adaptation and Vulnerability
IPCC Report