Some good info in this wiki... but take it fwiw since wiki's are not 100% reliable.
https://en.wikipedia.org/wiki/CD-RError correction is one aspect of physical CDs that is not present with music files. It is information added to the burned disk when writing errors are encountered. The player has to process these error codes and ignore faulty data written to the disk in order to produce a good data stream for the DAC.
Copying a CD to a CD-R is not a "playback" event where the redbook software layer is engaged to remove error correction codes to produce a clean data stream. Copying a redbook CD to CD-R simply moves whatever bits are on the CD over to the new disk, including the original error correction words and the bad data. Some people believe that this error correction reduces sound quality. It might be beneficial (and significantly more work) to rip the tracks to files which removes the error correction, then burn the tracks to a CD-R as an audio disk and re-rip it after the burn to verify no errors were burned to CD-R. It may or may not be audible difference depending on your CDPs ability to deal with error correction, etc.
But even doing this, the reflectivity of writable disks is less than redbook aluminum CDs so it is harder for laser to read the data. Players compensate for this, but a CD-R is not a redbook disk. Playing it in an older CDP intended only for redbook disks might have an audible effect. CD-R is more reflective than CD-RW, and cheaper, so I would use only CD-R for copying redbook CDs.
Writing to CDs is a photo-chemical process. You are burning marks into a plastic goo. The chemistry of the goo varies with brand. Exposure to ambient light and heat or just time affects the goo and thus the recorded content. I have found Sony CD-R media to be pretty stable over time, while other brands have not performed as well for me.
I have read that the gold type CD-Rs are more reliable for writing and in storage than the normal type, but I have no experience with that.
Some audiophiles have reported that black colored CD-Rs sound better than the normal clear/silver colored CD-Rs. This may be to the reflection/refraction of laser light inside the disk and recorder. An old trick of coloring the peripheral edge of the disk with a dark green magic marker is said to improve the SQ, as does coating the interior of the CD player's box with green paint or anti-reflective coating. Stray laser light has an effect on audio quality.
The laser reads through the plastic disk from below. The goo that hold the data is on the top of the plastic, covered with a thin protective layer. Using a solvent based marker to write on the label side can penetrate into the data layer and affect the chemistry of the goo beneath it. I use thin red Sharpies to write directly on CD-Rs and never had a problem with Sony brand CD-R media. But people have reported this as a problem.
