Used primarily as a chiral building block in organic synthesis, especially in the preparation of enantiomerically pure pharmaceuticals. It serves as an epoxide-opening reagent to introduce functionalized glycidol derivatives in beta-blocker synthesis, such as propranolol and other adrenergic inhibitors. Its activated sulfonate group facilitates nucleophilic attack under mild conditions, enabling efficient coupling with amines or alcohols. Commonly employed in asymmetric synthesis routes where stereochemical control is critical. Also utilized in the development of chiral ligands and catalysts for enantioselective transformations.