“…Over the last few years, organic solar cells (OSCs) have emerged as one of the promising third generation photovoltaic technologies due to the unprecedented improvement in their device performance. − Owing to its unique advantages like low production cost, roll-to-roll solution processability, lightweight, and mechanical flexibility, this technology has potential in the eco-friendly photovoltaic market, especially in building integrated photovoltaics. ,,− A certain threshold in power conversion efficiency (PCE), device stability, and production cost needs to be achieved for future commercialization of OSCs. − At present, the PCE has been improved more than 19% in single-junction solar cells, − which is largely driven by the state-of-the-art research in developing nonfullerene acceptor (NFA) materials, device optimization, and understanding the working mechanism. ,, Although a high PCE has been often reported, their open circuit voltage ( V OC ) lags behind that of inorganic counterparts, indicating that V OC loss (Δ V OC ) in OSCs is still substantial. − The charge transfer (CT) state at the donor–acceptor interface and the different recombination processes of charge carriers are the main contributing factors to Δ V OC . − Until recently, it was recognized that the energy level offset between the highest occupied molecular orbital (HOMO) and lowest unoccupied molecular orbital (LUMO) of at least 0.3 eV is necessary to obtain a fast and efficient charge generation at the donor–acceptor (D/A) interface. − This energy level offset generally limits the further improvement in the performance of fullerene-based OSCs. , However, with a rapid development in NFAs and conjugate polymers, previous studies have shown that efficient free charge generation can be maintained even at a lower HOMO energy offset (Δ E HOMO ) below 0.2 eV. ,,,− Many studies on voltage loss based on the Shockley–Queisser (SQ) theory have demonstrated that the V OC loss in NFA-based devices can be reduced near to 0.4 V without losing the high external quantum efficiency (EQE) if the energy level offset decreases below 0.2 eV. ,,,…”