Used as a chiral derivatizing agent in asymmetric synthesis, particularly for the preparation of optically active compounds. It reacts selectively with nucleophiles such as amines and alcohols to introduce an epoxide functionality while maintaining stereochemical integrity. Commonly employed in pharmaceutical synthesis to construct chiral intermediates, especially in the development of beta-blockers and other bioactive molecules. Its activated sulfonate ester group facilitates efficient displacement, making it valuable in multi-step organic transformations where stereocontrol is critical.