Used as an intermediate in organic synthesis, particularly in the preparation of chiral compounds. It serves in the development of pharmaceuticals where stereochemistry is critical, enabling the construction of complex molecules through selective functional group transformations. Its activated sulfonate ester group allows for nucleophilic substitution reactions, facilitating carbon–carbon and carbon–heteroatom bond formation. Commonly employed in multi-step syntheses of bioactive molecules, including drugs and natural products, due to its ability to maintain chirality while undergoing derivatization.