The PVA/ZrO2composite, composed of polyvinyl alcohol (PVA) and zirconium dioxide (ZrO2), was developed utilizing a solution casting method to create flexible films for optical device applications. Characterization techniques, including Raman spectroscopy, FTIR, SEM, XRD, XPS, and EDX, confirmed the successful synthesis of the PVA/ZrO2 composite, as evidenced by changes in the peak intensities of PVA observed in Raman, FTIR, and XRD analyses, indicating the effective incorporation of ZrO2. Pure PVA showed distinct peaks at 2 theta = 19.7 degrees and 40.2 degrees, typical of its semi-crystalline structure. With ZrO2 added, these peaks lessened and broadened, suggesting a decrease in crystallinity and effective incorporation of ZrO2 into the PVA matrix. Raman spectroscopy further validated these findings, showing distinct bands characteristic of PVA at 852, 921, 1365, and 1439 cm-1. In the PVA/ZrO2 composites, additional bands at 1330 and 1621 cm-1 were observed, attributed to ZrO2, confirming its incorporation. The thermal behavior of the composite films was analyzed using TGA and DSC, revealing enhanced thermal stability compared to pure PVA films. The decomposition temperature of PVA/ZrO2 composites increased by 25-38 degrees C with the incorporation of ZrO2 nanoparticles (5-15 wt%), demonstrating improved thermal resistance. XPS analysis further verified the incorporation of ZrO2, with increasing Zr3d and O1s peak intensities proportional to ZrO2 content, confirming its homogeneous distribution within the matrix. ZrO2's impact on PVA's optical properties was assessed using UV-Vis spectroscopy across 200-900 nm. The PVA/ ZrO2 composite demonstrated a narrower band gap than pure PVA, with band energy decreasing from 5.42 eV to 5.40 eV, 5.35 eV, and 5.38 eV for 5%, 10%, and 15% ZrO2, enhancing its suitability for energy and optoelectronic uses. SEM and EDX analyses confirmed the uniform dispersion of ZrO2 nanoparticles in the PVA matrix, enhancing surface morphology and reducing crystallinity. This led to better grain homogeneity and thermal conductivity, suiting the composites for heat dissipation in electronics. The incorporation of ZrO2 markedly improved the films' thermal, optical, and structural properties, indicating that PVA/ZrO2 composites are promising for applications in energy, optoelectronics, and thermal management, demonstrating their broad utility in advanced materials.