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Purpose: Based on a literature review, the article identifies the main areas of research related to the issue of disclosure of information on research and development (R&D) activities in the financial statements of companies in industries that use high technology Methodology/approach: The article uses a literature review of scientific articles indexed in three databases – Scopus, Science Direct, and SAGE Journals Findings: The results of the literature review are presented in three identified research areas regarding the disclosure of information about R&D activities: Area I – the extent of R&D information disclosure in financial statements; Area II – R&D disclosures and their impact on selected financial categories; Area III – the impact of non-financial fac-tors on the extent of R&D information disclosure. Research limitations/implications: The limitation to the articles that examined fi-nancial statements prepared in accordance with International Financial Reporting Standards does not make it possible to relate the results directly to the practice of Polish accounting. However, they inspire a more detailed analysis of the accounting law applied in this area in Poland. Practical implications: The article raises awareness about managing and reporting information about R&D activities in corporate reporting. Originality/value: The conclusions drawn from the report may encourage research in previously unexplored research areas, with an emphasis on qualitative research.

Due to an equipment error, the values for the energy consumption of samples which were subjected to the milling process (presented in Table 2) are incorrect in the original publication. The value for sample M-20 is 20.2 kWh/kg and for sample M-40 is 33.2 kWh/kg. Those corrections will respectively affect values for other ''dual processed'' samples, which have been extruded and then milled, i.e., X-M samples, as the energy of these is the sum of energies for combined extrusion and milling processes. Finally, as a conclusion for this aspect of the publication, it should be