Compliance.

Sustainability.

Governance.

Three pillars, one goal: RESPONSIBLE GROWTH.

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Revalue: About Us

We are a team of professionals with complementary expertise in regulatory compliance, sustainability, and governance.

Our mission is to support businesses in navigating a rapidly evolving and increasingly stringent regulatory landscape. We help companies seize the opportunities offered by new regulations, transforming them into competitive advantages and strategic growth paths..

Cartwright – Pescatore

Law & Business Firm
Cartwright – Pescatore is the result of over a decade of collaboration in the field of national and international commercial law. We provide comprehensive legal advice and assistance across both extrajudicial matters (including drafting contracts, legal opinions, and extraordinary corporate transactions) and litigation (prevention and management of judicial and arbitration disputes, both domestically and abroad).

Campione Taddei

Chartered Accountant
Statutory Auditor and Sustainability Auditor
As a Chartered Accountant and Statutory Auditor with a prestigious academic background from the University of Bologna, I have practised with expertise and strategic vision since 2003. Throughout my career, I have combined technical rigor with a focus on innovation, actively contributing to the evolution of the profession through roles in local and national commissions. My expertise focuses on sustainability, corporate reporting, and integrated practice management.

Costantino Di Miceli

Litigation and Advisory Lawyer
Costantino Di Miceli, a member of the Bologna Bar Association, provides expert legal assistance in civil and administrative law, both in litigation and out-of-court advisory, with a strategic focus on the business sector. With over twenty years of experience, he has developed a deep specialization in Corporate Compliance related to Legislative Decree 231/01. Within this field, he has established a highly specialized team of professionals dedicated to drafting Codes of Ethics and Organization and Management Models. He currently serves as Chairman of several Supervisory Bodies (Organismi di Vigilanza) under Legislative Decree 231/01 for leading companies in the mechanical engineering, IT, and distribution industries.

Why Compliance is strategic

The current landscape requires companies to look beyond purely economic and financial results. Italian and European legislators demand that businesses implement adequate organizational, administrative, and accounting structures (pursuant to Art. 2086 of the Italian Civil Code), capable of preventing risks and ensuring business continuity.

Regulatory Compliance & ESG Integration

In a constantly evolving regulatory environment, compliance is no longer just an obligation, but a strategic lever for business. Interpreting and integrating new regulations into corporate processes strengthens governance, improves access to credit, builds stakeholder trust, and transforms rules into opportunities for growth and competitive advantage.

1RISK MITIGATION

Compliance reduces legal, operational, and reputational risks, strengthening prevention, internal controls, and the quality of corporate decision-making.

2 STRENGTHENING TRUST

Compliance builds market confidence by demonstrating financial soundness, transparency, and a proactive approach to risk management.

3PROCESS REDESIGN

Compliance-driven process redesign enhances reliability, transparency, and risk oversight.

4 FINANCING AND BUSINESS OPPORTUNITIES

ESG practices improve access to credit and enable companies to establish and strengthen contractual relationships with large-scale enterprises.

Key regulatory framework

The regulatory landscape affecting businesses is vast and constantly evolving. Among the most significant regulations:

ITALIAN NATIONAL REGULATIONS

Italian Civil Code, Art. 2086; Legislative Decree 231/2001 (Corporate Liability); Legislative Decree 254/2016 (Non-Financial Reporting); Legislative Decree 14/2019 (Insolvency and Corporate Crisis Code); CONSOB Guidelines and the Italian Stock Exchange Corporate Governance Code; Sustaintability Dialogue for SMEs and Banks (MEF).

EU REGULATIONS ON SUSTAINABILITY AND ESG FINANCE

Regulation (EU) 2025/2650 of the European Parliament and of the Council; Commission Recommendation (EU) 2025/1710 of July 30, 2025; Directive (EU) 2022/2464 (CSRD); Regulation (EU) 2019/2088 (SFDR); Regulation (EU) 2020/852 (Taxonomy Regulation); Directive (EU) 2022/2463; Regulation (EU) 2023/956 (CBAM); Regulation (EU) 2023/1115 (EUDR), Regulation (EU) 2023/1542 – European Accessibility Act (EAA), Directive 2003/87/EC and the Fit for 55 package; SUP Directive (Single-Use Plastics), EU Directive 2023/970 on Pay Transparency.

PRODUCT, PERSONAL SAFETY, AND CYBERSECURITY REGULATIONS

Regulation (EU) 2023/988 (GPSR) – General Product Safety Regulation; Legislative Decree 81/2008 – Consolidated Law on Occupational Health and Safety; EU Directive 2024/2853 on liability for defective products; Legislative Decree 138/2024 (NIS2 Directive) (– Cybersecurity requirements.)

ORGANIZATIONAL COMPLIANCE REGULATIONS

ISO 9001 – Quality Management Systems; ISO 14001 – Environmental Management Systems; ISO 45001 – Occupational Health and Safety Management; ISO/IEC 27001 – Information Security Management; ISO 37001 – Anti-Bribery Compliance Certification.

FLUORINATED GREENHOUSE GASES REGULATIONS

Regulation (EU) 2024/573 on fluorinated greenhouse gases (“F-Gas Regulation”).

From Compliance to Value Creation

Our approach is built on
three core principles:

Analysis

We map regulatory obligations and evaluate their strategic impact.

Implementation

We build customized models, policies, and procedures tailored to the specific needs of the business.

Value Creation

We transform compliance into a lever for growth, reputation, and sustainability.

A practical, measurable approach
oriented on continuous improvement.

Our Services

The regulatory framework affecting businesses is extensive and constantly evolving.
Among the most significant references:

Regulatory & ESG Compliance Analysis

Strategic Regulatory and ESG Compliance Assessment designed to ensure regulatory consistency, governance robustness, and enhanced access to sustainable finance.

231 Models & Codes of Ethics

drafting and implementation of Organization and Management Models (under Legislative Decree 231/01) and Corporate Codes of Ethics.

Sustainability Reporting

support in drafting VSME (Voluntary SME) sustainability reports and assistance with CSRD-compliant reporting.

ESG Policies, Supplier Codes of Conduct, and Due Diligence Systems

implementation of ESG policies and Supplier Codes of Conduct to ensure effective supply chain management and due diligence systems across the entire value chain

Governance

review and optimization of governance (structures) for enhanced compliance

Supply Chain

supply chain auditing and verification

Training

ongoing training for management and supervisory bodies

Legal Assistance

legal support in dealings with regulatory and governmental authorities

Our goal is clear:
to help businesses remain compliant, sustainable, and competitive,
transforming regulatory obligations into a strategic advantage.