Glossary:Research and development (R & D)
Research and experimental development, abbreviated as R & D, comprise the 'creative and systematic work undertaken in order to increase the stock of knowledge - including knowledge of humankind, culture and society - and to devise new applications of available knowledge' (Commision Implementing Regulation (EU) 2020/1197 of 30 July 2020, Annex IV, page 99 ).