Where 𝜀 $ and 𝜀 % are the molar absorptivity coefficients associated with left-and righthanded circularly polarized light, respectively. IL and IR correspond to the intensities of the emitted left-and right-handed light, respectively. gPL values of -2 or 2 indicate 100% right-or left-handed CPL. As the CPL is related to the transition between excited states and ground state of the emitter, the gPL of a chiral molecule is dependent on the magnitude of the magnetic and electric transition dipole moments and their relative orientation according to equation 3: