“…One method is to adjust the crystallinity and mechanical properties of polyester substrate through the biaxially stretching process which has problems such as poor process controllability, uneven particle dispersion, and poor batch stability. − Alternatively, by adding a functional layer with a specific refractive index between the polyester base layer and the HC, that is, primer, the material can meet the conditions of interference cancellation of reflected lights to achieve the goal of suppressing the appearance of rainbow patterns. , Waterborne polyurethane (WPU) is a good candidate as the coating layer in various applications. − However, the optical characteristics of pure polyurethane cannot meet the requirements as an optical coating layer to avoid the rainbow effect on polyester films. Organic–inorganic nanocomposites have a wide range of applications in various fields, which can improve the mechanical properties, electrical properties, and optical properties of the materials. − Transparent nanocomposite films with tunable RI values have been developed by adding inorganic components such as ZrO 2 nanoparticles − and TiO 2 nanoparticles , into organic polymer matrix. The dispersion state of functional nanoparticles in the emulsion is the key to the creation of high-quality WPU coating films with desired optical performances, − while the aggregation of the particles will cause the scratch on the surface of the polymer substrate and the appearance of bubbles around the particles in the process of stretching into film, resulting in uneven thickness and low visible light transmission. − …”