Unless I'm mistaken, optical discs have quite a thick layer of plastic between the underside and the metal film that holds the data. So it should be possible to polish the plastic layer back to more or less its original clarity, unless the data layer is damaged.
That's not how it works. On a CD the data is recorded on the top (where the label is painted), any scratch on the top, which is completely exposed (except for the insignificant thickness of the ink label) causes at least part of the CD to be unreadable (and often all of it because of the way the data is laid out - in a continuous spiral - when the continuity is broken, it is often not possible to re-synch.) IOW, on a CD, there is _no_ protection whatsoever for the recorded layer. You can polish the bottom, polish the top and you'll have a nice, useless, piece of plastic.
If you have a CD you don't care to ruin, do the following experiment: break the CD in half. You'll notice in some places parts of the film got "unglued" from parts of the plastic base. In those areas, the plastic will be completely see-through and, you'll have small pieces of very thin shiny film dangling from some of the plastic. That very thin shiny film is where the data is recorded.
Just in case, the data is recorded using a laser that passes through the bottom layer. IOW, it is not recorded by applying the laser directly to the layer. That's how a CD writer does it. A manufactured CD goes through a different process that doesn't involve lasers instead it involves glass (I'll let you google the details.)
OTH, a DVD is built differently. On DVDs the recorded layer is sandwiched between two transparent plastic surfaces.
ETA:if you decided to break a CD to see how it's put together,
exercise caution when breaking the CD, shards can cause physical damage to your hands and potentially other parts of your body. Again: exercise caution.
@MarkMLI,
Normally, when general information about a company is available, it is easily found using google and, that's all I was looking for. Nothing there that would get me in trouble.