Sustainable Development Goals' Discourse in the Accounting and Business Literature: A Rhetorical Lens

ABSTRACT The role of academia in shaping the Sustainable Development Goals (SDGs) remains insufficiently understood. This study examines how SDG discourse is constructed within accounting and business research by integrating bibliometric analysis with a systematic review of 731 peer‐reviewed articles published between 2020 and 2024. Using Aristotle's rhetorical framework as a heuristic lens, we analyze how legitimacy is signaled at the field level through journal prestige, methodological choices, and SDG keywording. Seven thematic domains emerge, revealing fragmented, innovation‐driven, and governance‐oriented patterns of engagement. While methodological rigor and normative appeal strengthen logos and pathos , scholarly ethos remains comparatively limited, as high‐prestige outlets play a modest role. At the same time, generalized SDG references have increased, signaling growing symbolic alignment rather than substantive engagement. These dynamics point to a widening gap between academic discourse and goal‐specific implementation. The study advances understanding of academia's influence on sustainability thinking and identifies pathways for more integrated and impactful SDG scholarship.