Besides ethics in business, Corporate Social Responsibility('CSR') is equally crucial in the promotion of good business sustainability in a post COVID-19 environment which has transformed the Industrial Revolution 4.0 around the globe. Evaluate whether businesses and corporate sectors (including SMEs) in Malaysia are required to implement CSR requirement? In your assessment, find out if there are any advantages or limitation or weaknesses in the implementation of such CSR at the workplace, community, etc. Include any two ASEAN countries in your assessment and relate how CSR lessons in these two ASEAN countries may be used as good reference for businesses and corporate interests in Malaysia.