SQL Server 2019

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CREATE TABLE #temptable ([RiskName] VARCHAR(50)
                       , [RiskName_Change] VARCHAR(50)
                       , [PriceVal] DECIMAL(8, 2)
                       , [PriceVal_Change] DECIMAL(8, 2)
                       , [Portfolio] NVARCHAR(200)
                       , [benchmark] NVARCHAR(200)
                       , [EffectiveDate] DATE);
INSERT INTO #temptable ([RiskName], [RiskName_Change], [PriceVal], [PriceVal_Change], [Portfolio], [benchmark], [EffectiveDate])
VALUES ('OilPrice', 'OilPrice_CHANGE', 120.00, 5.50, N'PORT45', N'SP500', N'2022-06-02T00:00:00')
     , ('StocksCrash', 'StocksCrash_CHANGE', 340.00, 600.00, N'PORT45', N'SP500', N'2022-06-02T00:00:00')
     , ('SupplyChain', 'SupplyChain_CHANGE', 710.00, 23.45, N'PORT45', N'SP500', N'2022-06-02T00:00:00')

, ('OilPrice', 'OilPrice_CHANGE', 110.00, 15.50, N'PORT45', N'SP500', N'2022-06-01T00:00:00')
     , ('StocksCrash', 'StocksCrash_CHANGE', 240.00, 500.00, N'PORT45', N'SP500', N'2022-06-01T00:00:00')
     , ('SupplyChain', 'SupplyChain_CHANGE', 400.00, 123.00, N'PORT45', N'SP500', N'2022-06-01T00:00:00')

, ('SupplyChain', 'SupplyChain_CHANGE', 300.00, 82.40, N'PORT45', N'SP500', N'2022-05-31T00:00:00')

7 rows affected

Portfolio	benchmark	EffectiveDate	OilPrice	OilPrice_CHANGE	StocksCrash	StocksCrash_CHANGE	SupplyChain	SupplyChain_CHANGE
PORT45	SP500	2022-06-02	120.00	null	340.00	600.00	710.00	23.45
PORT45	SP500	2022-06-01	110.00	null	240.00	500.00	400.00	123.00
PORT45	SP500	2022-05-31	null	null	null	null	300.00	82.40

Warning: Null value is eliminated by an aggregate or other SET operation.