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Currently, a large number of people favor meals that are rich in nutraceuticals and phytochemical compounds, which help with the treatment or prevention of chronic diseases. Oral bioavailability is a crucial component of phytochemical bioefficiency, and endogenous mechanisms have a significant impact on how well nutraceuticals and phytochemicals are absorbed by the body. In addition to endogenous variables, exogenous factors that impact the bioavailability of bioactives include the food matrix, food processing, and food storage. Different delivery systems have evolved in this regard, and nanoscale delivery tools have also been created. Delivery methods that use nanostructured lipid carriers show benefits such as enhanced loading capacity, solubility, encapsulation effectiveness, storage stability, bioavailability, and half-life. They also provide safe food systems and regulated release. In this review, the outcomes of recent experimental reports are comprehensively reviewed. In addition, the food processing, storage, gut milieu circumstances, the release process from the food and nano delivery systems in the gastrointestinal tract (GIT) milieu, interactions with other GIT constituents, main delivery systems based on nanostructured lipid carriers for their encapsulation and eventually encapsulating technological barriers, food safety concerns, and regulatory issues of nutraceutical and phytochemical compounds are discussed.

The current study aims to design a structural-interpretive model for disclosing information related to sustainable development accounting in 2020-2021. Qualitative data were obtained through the study of research and credible sources in the field of sustainable development accounting with content analysis approach and in the form of 4 dimensions (environmental, social factors, economic factors and leadership) in the form of 12 variables using fuzzy Delphi method and matrix questionnaire to determine Pairs of variables were compiled and provided to experts. The study's statistical population includes 25 experts in sustainable development accounting. The data obtained from the questionnaire were analysed using a structural interpretive model and drawn at six levels in an interactive network. Also, these variables' influence and degree of dependence on each other in the influence-dependence power matrix were examined. According to the output of the interpretive structural model, the variables of products and services provided and corporate governance are level one or the most basic elements of the model and the variables of strategic approach to the environment and promotion of moral awareness as the level six variable and the most influential model variable. This study indicates that by disclosing information related to sustainable development accounting factors, managers and policymakers can provide more transparent information to stakeholders by formulating appropriate policies and standards in sustainable development accounting, which leads to social welfare and environmental protection. For future generations, capital market growth and increasing the quality of reporting will ultimately lead to the sustainable performance of companies in the long run.

Subject and Purpose of the Article: Considering the importance of the issue of sustainable development, the purpose of this study is to analyze the fuzzy gap and identify the factors of disclosure of information related to sustainable development accounting, which was conducted in 2019.Research Method: The research method is a combination of sequential-exploratory type and its purpose is applied. Using content analysis method, the initial variables were identified, Screening of indicators was done using fuzzy Delphi technique and then fuzzy gap analysis of the status of variables in active companies according to experts.Research Findings: 60 indicators were identified in the form of 4 dimensions including environmental, social, economic and leadership factors. The results show that in all cases there is a significant gap between expectations and the desired situation. The results of the evaluation of importance and performance also showed that the indicators are in the “‌‌weakness area”‌‌ and have high importance and low performance.Conclusion, Originality and its Contribution to the Knowledge: The results of this study indicate that by disclosing information indicators related to sustainable development accounting, managers and policy makers of corporate affairs can formulate policies and guidelines in the field of sustainable development accounting and disclose them as much as possible in financial statements, provide more transparent information to stakeholders. were eventually causes performance to be stable in the long run.