Abstract: Due to the high need for sustainable energy sources, there has been a tremendous increase in SC (solar cell) production and research in recent years. Despite the fact that inorganic SC has led the SC consumer market due to its exceptional efficiency, its expensive and difficult manufacture method makes it unaffordable. Hence alternative technology for SC has been explored by researchers to overcome the draw backs of inorganic SC fabrication. OSC (organic solar cell) alternatively known as polymer SC has the advantage of having lightweight, low production cost, and simple device structure. During the last few years, significant attention has been given in order to overcome the material and technological barriers in OSC devices to make them commercially viable. Buffer layers play a significant part in improving the power conversion efficiencies in OSCs, thus it is necessary to comprehend the underlying microscopic mechanisms that underlie the advancements in order to support the current qualitative knowledge. In this review article, we have studied extensively the impact of different BLs (buffer-layer) in enhancing the PCE (power conversion efficiency) and absorption capabilities of OSCs.