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To create a virtual hard disk in Hyper-V Manager, the first step involves accessing the appropriate options to initiate the process. Selecting the option to right-click on CORPSERVER and then choosing New > Hard Disk is the correct approach because it directly leads you to the creation wizard for virtual hard disks. This method provides a straightforward pathway to start the configuration process for a new virtual hard disk.

The action of right-clicking CORPSERVER specifically targets the virtual machine or server where the virtual hard disk will be associated, ensuring that users are clearly indicating the context of their action. Following this action, Hyper-V Manager presents options tailored for that specific environment, facilitating a user-friendly experience in managing virtual resources effectively.

The other options, such as navigating through menus or clicking on icons, do not provide the direct context or initiation method that is necessary for beginning the process of creating a new virtual hard disk. They may either lead to different functions within Hyper-V Manager or are less intuitive for initiating a new disk creation process, thus emphasizing the practicality and efficiency of the first choice.