ESG ASSURANCE CAPABILITIES FOR MSMES: CONNECTING MATERIALITY, EVIDENCE QUALITY, AND CREDIBLE SUSTAINABILITY COMMUNICATION. Journal of Jabar Economic Society Networking Forum, [S. l.], v. 2, n. 10, p. 1–11, 2025. Disponível em: https://jesocin.com/index.php/jesocin/article/view/121.. Acesso em: 24 aug. 2026.