Niken Kusumawardani and Ratna Septiyanti 2026. Analysis of Environmental, Social, and Governance (ESG) Readiness and Implementation in MSMEs: The Role of Business Profiles and Organizational Characteristics. International Journal of Economics, Management and Accounting. 3, 2 (Jun. 2026), 69–78. DOI:https://doi.org/10.61132/ijema.v3i2.1239.