Practical Impact of EU CSRD/CSDDD on Asian Companies
GAIL APAC Regional Event
This session explored the implications of the EU’s Corporate Sustainability Reporting Directive (CSRD) and Corporate Sustainability Due Diligence Directive (CSDDD) on Asian companies. It brought together ESG experts from Europe and Asia to delve into the scope, timeline, and practical impact of these regulations, with a particular focus on the CSDDD.
This event featured;
Takahisa Watanabe (Moderator) – Senior Associate, Nishimura & Asahi Japan, GAIL APAC Board Member
Vivien Teu – Partner and Head of Asset Management & ESG, Dentons Hong Kong LLP, GAIL APAC Board Member
Emiliano Giovine – Partner, RP Legal & Tax Italy, GAIL Europe Chair
Edena Low – Chief Legal, Compliance and ESG Officer, Grobest Group, Hong Kong
GAIL members can access the recording, digest and slides from the session below. Please log in to your member account to see them. If you experience any issues, please contact us.

Partner and Head of Asset Management & ESG, Dentons Hong Kong LLP, GAIL APAC Board Member
Vivien is a partner and head of Asset Management & ESG at Dentons Hong Kong. She has more than 20 years’ experience with a deep and broad focus in the areas of asset management, diverse forms of investment funds across asset classes and structures, retail funds and privately placed funds, investments in public markets, private equity, real estate and alternative investments. Vivien also has extensive corporate and commercial experience in the financial institutions and financial services sectors, having advised on numerous strategic joint ventures, inbound and outbound mergers & acquisitions, and related legal and regulatory matters for cross-border financial markets access, investments and platform building.
In recent years, Vivien is market-leading in having developed a unique focus in her practice on corporate and regulatory issues around environmental, social, and corporate governance (ESG), sustainable finance, responsible investment, impact investing and social finance. Throughout her career, Vivien has been involved in many pioneering transactions and projects. Most recently, Vivien was named Thought Leader of the Year, North Asia at the ALB Women in Law Awards 2021. She has also received commendations by Asialaw profiles for three consecutive years (2018 to 2020) as a leading lawyer for the practice areas of investment funds and corporate M&A, and is listed by China Business Law Journal in the 2020 and 2021 A-List Elite 100 foreign lawyers for China practice. Prior to joining Dentons, Vivien was founder and managing partner of Vivien Teu & Co LLP, a Hong Kong firm with established reputation and accolades in the areas of investment funds, banking & finance, financial services, regulatory, private equity, private equity funds, private client and wealth management.

Partner, RP Legal & Tax Italy, GAIL Europe Chair
Emiliano is head of the ESG & Legal Impact team at RPLT – RP Legalitax and Chair of GAIL Europe. He mainly deals with purpose-driven companies, non-profit entities, social enterprises, NGOs and international organisations. He advises these entities in the phases of incorporation, reorganisation, extraordinary transactions and adjustments and in the implementation of their sustainability and impact strategy throughout their value chains.
He also provides support on ESG matters to leading national and international companies. More specifically, he deals with the adoption and implementation of sustainability models, corporate policies and ethical codes, the acquisition of the Benefit Corporation status and the B Corp certification, as well as ESG/human rights due diligence, non-financial reporting and impact measurement.
Emiliano has more than years of experience in the impact economy sector. In particular, he has been involved for years in several international cooperation projects and policy-making activities, led by NGOs and by the United Nations, focused on the integration of migrants and refugees through entrepreneurial initiatives and humanitarian law.

Chief Legal, Compliance and ESG Officer, Grobest Group, Hong Kong
Edena Low is sought after for her approach to building sustainable business performance and reputation for companies. She has deep experience in leading global teams to create and implement business strategies in ESG including governance, risk and compliance, environmental and social sustainability, health and safety, as well as public international affairs. Her approaches inevitably lead to stronger risk and sustainability organisational cultures, which translate into significant reduction in workplace injuries, improvements in human rights and labour practices, and the adoption of business sustainable approaches across companies.
She is a high-integrity and inclusive leader who is results oriented, driving performance with empathy and a sense of humour. She instils trust not only with teams she leads, but with peers, leadership and external stakeholders. Her strong networks evidence her ability to go beyond transactional relationships to meaningful engagements with people from all walks of life.
Edena is currently Chief Legal, Compliance and ESG Officer at Grobest Group, whose purpose is to feed the world through innovative and sustainable feeds for warm water aqua-cultured fish and shrimp. Grobest is a portfolio company of Permira Funds, a global investment firm.
She co-founded The AdviXory, a global advisory firm that works with business leaders to solve business and supply chain challenges across the globe through the lenses of sustainability, ESG risks, public affairs and human capital.
She is the Governing Board Chair at the Ethical Supply Chain Program, as well as a committee member of Habitat for Humanity Hong Kong’s Board Risk Committee.
Edena was previously in various global leadership roles at Mattel Inc. leading sustainability, supply chain compliance, Health and Safety, legal and corporate affairs. She has 30 years of legal, public affairs, health and safety, social and environmental sustainability experience across the globe including stints at Group RCI, American Standard, lomega and Ingram Micro, all US Listed corporations, after she began her career as a corporate lawyer at Allen & Gledhill.

Senior Associate, Nishimura & Asahi Japan, GAIL APAC Board Member
Takahisa Watanabe is an Associate at Nishimura & Asahi and a Board Member of GAIL APAC. He has extensive experience in a wide range of corporate legal matters, including M&A, joint ventures, startup support, business succession, equity finance, shareholder meetings, and general corporate law.
Recently, Takahisa Watanabe has been actively contributing to the impact community. He has published articles on ESG and M&A, impact investing, social enterprises, B Corp certification, and blended finance. He has also been commissioned by the government to conduct research on benefit corporations, supported the establishment of BMBJ, the official Japanese partner of B Lab, serves as an advisor to the Impact Startup Association, and is a fellow at a non-profit organization focused on impact investing.