The brain, as the central organ of the nervous system, regulates various physiological functions through intricate networks of neurons and synapses. Disruptions in these networks lead to neurological and psychiatric disorders, such as Parkinson’s disease, Alzheimer's disease, and depression. While conventional rigid sensors like electroencephalography (EEG) and electrocorticography (ECoG) are widely used to monitor neural activity, their rigid structures often impede effective biointegration. Recent advances in nanotechnology and stretchable electronics, particularly functionalized elastomers, offer promising solutions to these limitations. These soft bioelectronics are engineered to conform intimately to the dynamic and curvilinear surfaces of brain tissue, enhancing biocompatibility and ensuring long-term stability. Conductive nanomaterials, used as functional fillers, form percolation networks within elastomer matrices, facilitating efficient signal transmission under mechanical deformation. This approach improves electrical performance while minimizing tissue irritation, closely mimicking the mechanical properties of neural tissue. These innovations enable more precise neural recordings, advancing the early diagnosis and treatment of neurological disorders.