In this contribution, the entropy balance equation of a Cosserat-type fluid involving chemical reactions, heat and mass transfer is derived from Gibbs relation. To this aim, the balance equations of internal, kinetic, potential and total energies of a Cosserat-type fluid are derived. Some new terms appear in the aforementioned equations in comparison to the classical theory. In the case of
... [Show full abstract] kinetic energy, a new balance equation is derived from the conservation law of angular momentum. The obtained equations give a deep insight into the energy content and structure of entropy within such a continuum as well as the mechanisms of energy dissipation.