In this equation, θ denotes the angle between the electric dipole moment μ and the magnetic dipole moment m. Considering that |µ| in organic molecules is typically several orders of magnitude larger than |m|, Equation (1) can be approximated to Equation (2) for practical purposes: luminance dissymmetry for CPL. In this case, the helicity of the helicene structure is crucial for electron-orbital coupling. Considering the same helicity of the helicene geometrical structure, we speculate that the discrepancy of glum should arise from the different helicity of their electronic structure. For BN[8]H-BO, its electronic structure showed a [8]helicene structure, and the electrons distributed on the 8-rings of the helicene structure could greatly enhance the electron-orbital coupling and thus change the orientation of m to generate higher glum. On the contrary, BN[8]H-ICz, though its geometrical hetero[8]helicene structure, actually manifests a [6]helicene electronic structure characteristic, thus much lower glum. Those results