A reaction system for forming a step-growth polymerized sulfur-containing polyester polyol includes at least one sulfur-containing component selected from the group of a sulfur-containing polyol or a sulfur-containing polycarboxylic acid, an amount of the at least one sulfur-containing component being from 1 wt % to 60 wt %, at least one aromatic component selected from the group of an aromatic multi-functional ester, an aromatic multi-functional carboxylic acid, and an aromatic anhydride, an amount of the at least one aromatic component being from 1 wt % to 60 wt %, at least one simple polyol that excludes sulfur and is different from the sulfur containing polyol, an amount of the at least one simple polyol being from 0 wt % to 60 wt %, and at least one polymerization catalyst. The reaction system for forming the sulfur-containing polyester polyol has a sulfur content that is from 2 wt % to 20 wt %.