Responses

Assuming the dress is floor-length (and it looks like it is) a plunging neckline at an evening event, even for work, honestly wouldn't be out of place in America. The cut looks elegant and I think she and her husband own the company, so she can be powerful and sexy without it harming reputations. Personally, I prefer a higher neckline, but if I saw this on someone at an evening function here, I definitely wouldn't be shocked.
That dress doesn't look very professional..
http://www.mangago.zone/read-manga/aishiteru_fujitani_youko/ms/online_manga/6386-4.html/23/