["Corporate Social Responsibility and Environmental Management, Volume 33, Issue 2, Page 2210-2231, March 2026. ", "\nABSTRACT\nThis study explores how Sustainable Development Goals (SDGs) are integrated into sustainability reporting (SR), emphasizing the role of reporting in advancing transparency and sustainable development. Using a systematic literature review of 139 academic articles, the research identifies four thematic clusters: Communication, Determinant, Criticality, Identification. Results show growing interest in SDG reporting and increasing strategic alignment, yet persistent challenges remain, including inconsistent standards, symbolic adoption, and limited impact measurement. These results underline the need for standardized metrics, regulatory coherence, and transparent governance. The study contributes theoretically by systematizing fragmented literature into a coherent interpretative framework and proposing integrated models linking governance, strategy, and reporting. Practically, it offers recommendations to companies for measurable, and inclusive SDG integration. It highlights the urgency of harmonized standards and shared metrics to improve transparency and comparability. Future research should explore longitudinal analyses, cross‐country comparisons, and AI‐based tools for assessing SDG reporting quality and evolution.\n"]